Research On The Accrual Method Of Xinjiang Province Governmental Financial Reporting

Government accounting in our country has been based on cash basis of accountingbudget accounting all the time, however, with the development of economy and the deepeningof accounting reform, budget accounting began exposed many problems. Cash basisaccounting can only reflect the balance of the government budget, cannot reflect all the assets,liabilities and expenses of a government fully, cannot meet the information needs of thegovernment, making a major government decision is not enough either. Accordingly, basingon the accrual basis of accounting has been seen as the future of government accounting byacademics. Government accounting in our country is going to have a innovation foraccounting basis change to the accrual basis. Therefore, the study of the formulating problemof government financial report under the accrual basis is very necessary; it has very importanttheoretical and practical significance for the government accounting reform exploration andpropulsion.First, this paper has designed a government accounting information demandquestionnaire based on the theory of expectation, acquired the data of the demand ofgovernment accounting information demand, then analyzed the data, this paper have foundthe necessary of working out the government financial report, then this paper found theexpectation of government financial report. Based on the report of the questionnaire, thispaper established the target of government financial report; it also evaluated the experimentalgovernment financial report of Xinjiang province.Xinjiang autonomous region has been chosen as the experimental area of the formation of the government financial report, and this work has been taken as the most important work inXinjiang autonomous region. Luckily, I participate in this work with two teachers of my school, and I collected many valuable reference materials. Based on the precious data, this paperanalyzes the present situation and existing problems of financial reporting by the governmentof the autonomous region, and analyses the formation process of government financial report,In the end, the paper summarizes the experience of the formulation of government financial report, evaluated this formation of the government financial report based on the target, then make some policy Suggestions. This paper combined the government accounting theory, the concrete practice and external expectations, has made the preparation for the next stage of the form ation and application of the government financial report.