Based On The Accrual Basis Of Government At The Provincial Level Comprehensive Design Preparation Of Financial Reports

In recent years, our country has been the fiscal management system reform, the tax respectively, department budget, collection of non-tax income, national Treasury centralized payment, the business card of management and budget performance management and so on a reform, further improve the government financial management and service level. With the reform gradually thorough, prepare the accrual basis of the reform of the government financial report become a focus in the study of the social from all walks of life to discuss the problem.Like a seed to the reform of the government financial report in China is just beginning to sprout, the need to improve and perfect also abound, urgent problems at present are:how to ensure that government financial information are true and correct. How to design and perfect the government financial reporting system; And so on. This paper mainly studies how to deepen the reform of finance and economy background, the experience of foreign practice forms, for exploring to establish a scientific and standardized, in line with international standards of the accrual basis of government financial reporting system design scheme, for the reform and development of our country government financial report to provide the reference material.This article mainly USES the literature law, case analysis, through the literature method to collect and analyze related literature at home and abroad in recent years, such as materials, carefully select the conform to the accrual basis government about the current government environment comprehensive views, Suggestions and measures of financial report, put forward setting up a comprehensive accrual government financial report system in China should get enlightenment. Through the case analysis to liaoning province as a case at the corresponding level, analysis ShiBian accrual government comprehensive problems existing in the financial reporting process, put forward feasibility optimization proposal, design, improve the comprehensive financial reports (accrual) compiled programs.This paper consists of five parts. The first part of the introduction. Introduced in this paper, we study the purpose, methods and significance, and so on. The second part of the accrual government comprehensive study of the theory of the financial report. Briefly illustrates the basic theory of government financial report and accrual basis, this paper expounds the establishment government comprehensive financial reports (accrual basis) of great significance. The third part of the developed countries accrual government financial report for the enlightenment of our country. By studying the United States, Australia, Britain and other countries the government reform process and characteristics of financial reporting, from the target and the users, accounting basis, report system and standard, etc., will the Chinese government financial report compared with foreign research reflects the lesson of the foreign advanced practice of our country. The fourth part of liaoning province ShiBian accrual basis government at the corresponding level comprehensive financial reports a case study. In liaoning province ShiBian accrual basis in government at the corresponding level comprehensive financial report as an example, elaborated the characteristics of ShiBian report, results, problems and solving Suggestions. The fifth part accrual government comprehensive financial reporting scheme design. Put forward the general idea of the reform of government financial report in our country, formulated the liaoning provincial government at the corresponding level comprehensive financial report preparation plan, promote the perfect the government financial reporting system in our country.