Research On The Compilation Of Government's Comprehensive Financial Report Based On The People's Congress Budget Supervision

The concept of national governance requires governments at all levels to improve their governance capacity, speed up the transformation of government functions, and comprehensively build a service-oriented government. Financial management ability is the key component of the government's governance ability at all levels. To realize the improvement of the financial management ability of the governments at all levels,it is inseparable from the completion of the comprehensive financial report of the government based on the accrual basis. China's current government financial report is still based on the realization of the accounting system, in the preparation of content and quality can not meet the requirements of the national budget requirements of the ideal height, but also unfavorable to the implementation of the budget supervision power.The introduction of accrual basis, under the influence of the People's Congress budget supervision mechanism to improve the financial transparency of our government's comprehensive financial report, to build a service-oriented government, to promote the modernization of the national governance system and governance capacity, the establishment of a modern financial system and the full release of the reform dividend And so have an irreplaceable role in promoting. Therefore, there is undoubtedly of great theoretical and practical significance to study the preparation of the comprehensive financial report of our government from the perspective of the budget supervision of the National People's Congress.This paper focuses on the compilation of the comprehensive financial report of the accrual system. Using the method of normative research, the specific research methods are literature research and analogy analysis. In addition to the first part of the introduction and the last part of the "summary and outlook", but also includes the following five parts: First, the core concepts of this article and other related concepts to define the basic, and based on the theoretical basis of this Explain. Secondly, it anlyzes and summarizes the problems existing in the traditional government financial report from the perspective of the budget supervision of the National People's Congress, and provides the basis and pave the way for the countermeasures. Thirdly, it analyzes and analyzes the pilot and pilot situation of the comprehensive financial report of our government, and analyzes and summarizes the difficult problems of the current government's comprehensive financial report and the pilot situation. Fourthly, it analyzes the advanced experience and mode of the United States in the reform of the comprehensive financial report of the government, and summarizes it, learns its experience, and obtains the relevant enlightenment from the practice route of the government's comprehensive financial report from the perspective of budget supervision. Fifthly, on the basis of the above five parts, this paper puts forward some suggestions on how to formulate the comprehensive financial report of the government based on the budget supervision.The innovation of this paper mainly has the following two points, one is the innovation of the research perspective. This paper analyzes the transparency,completeness and comprehensiveness of our government's comprehensive financial report from the perspective of the budget supervision of the National People's Congress.At present, although there are more researches on the field of government accounting, but on the basis of budget supervision There is very little research in this area of government integrated financial reporting. Based on the vision of government finance system modernization, this paper constructs the theoretical framework based on the theory of public fiduciary duty, the new public management theory, the principal-agent theory and the state budget principle, and discusses how to improve the integrity and transparency of the government's comprehensive financial report from the perspective of budget supervision,And then put forward institutionalized path. Second, research methods and ideas of innovation. Based on the analysis of the problems existing in the traditional government financial report from the perspective of the budget supervision of the People's Congress, this paper analyzes the difficult problems of the preparation of the comprehensive financial report of the government in the trial and the pilot, and on the basis of the reform of the comprehensive government financial report of America more detailed analysis, finally, from the top of the system and the design of the guidelines, the division of government functions at all levels and collaboration, technical support and the scientific design of the time cycle of these four aspects of improving the budget of the National People 's Congress under the supervision of the preparation of the comprehensive financial report path.