Research On Accrual Comprehensive Financial Report Of The Government In Our Country

With the rise of new public management movement,UK,the United States and other western countries have made substantial reforms in terms of perfecting the government accounting system and improving the financial report of the government.To a certain extent,the transparency of the government performance and the government's financial information have been increased.Under the background of re-definition of the government's function and the reform of financial system,these precious financial report reform experiences of the government are worth learning and using in our country.It is in 2011 that China began to draw up the accrual consolidated financial report of the government in 11 provinces,and extended to 23 provinces in 2012.At present,the government has asked all of the country's provinces and municipalities drawing up the accrual consolidated financial report of the government.First of all,this paper analyzes the accrual accounting of the government comprehensive financial report's background research and significance research,the government financial reporting system in China and abroad.Public accountability theory,new public management theory and the governmental function theory are the theoretical basis of the comprehensive financial report.Then,this paper discusses the present status,some problems and the necessity of the reform about the government financial report,On this basis,this paper introduces the accrual comprehensive financial report of the government.Then,this paper introduces the success experience in the process of the comprehensive reform of the financial report in the western countries,such as the United States,UK,Germany and France.At the same time,this paper compares the differences and gets the inspirations to our country: a clear system of accounting standards,the coordinated development with the reform of the budget,comprehensive government financial report contents,the perfection of the audit system and the execution of fiduciary duty as our main report target.Based on the above mentioned,this paper puts forward the specific reform proposals to the government comprehensive financial report in our country:Firstly,setting up the double direction view of the government comprehensive financial report and taking the path of gradual reform;secondly,reconstructing the system of the government comprehensive financial report;thirdly,this paper arrives at some policy suggestions on optimizing the government comprehensive financial reporting system in our country based on the above:,setting up accounting specific standards of the government based on the accrual basis;deepening the reform and innovation of the public management system;training specialists in the field of government accounting;developing perfect accounting information system;Setting up the audit program and the disclosure system of information.