Research On The Analysis Index System Of Comprehensive Annual Financial Reports

In recent years,China has begun to carry out a reform of government accounting and government financial reporting system in a planned way.In December 31,2014,“The reform plan of the Comprehensive Annual Financial Reports system under the accrual basis system”(this paper will be abbreviated as programme)was published officially,“the programme” calls for the establishment of a comprehensive financial reporting system based on accrual basis,which can fully reflect the government's financial information.The Financial Report Analysis Index system,as a supporting measure,is an important part of the comprehensive financial reporting system,which plays an important role in perfecting and applying the comprehensive financial report of the Government.At present,China has established the system based on the accrual basis of government financial reporting reform path basically,some regions have begun to try to compile the government's comprehensive financial report.In March 2018,the latest comprehensive financial reporting programme,released by the Ministry of Finance,listed only more than 10 financial indicators and it did not form a specific analytical framework and indicator system for government comprehensive financial reporting.The lack of comprehensive financial Report Analysis Index system is unfavorable to the information users' evaluation of the overall financial status,operation and long-term financial sustainability of the financial report.Based on the financial information reflected in the comprehensive financial report of the Government,this paper tries to design the Comprehensive Annual Financial Reports Analysis index framework by using the relevant methods in the field of comprehensive financial analysis and operational research,combining with the beneficial experience from the application of the government financial report and the reality of our country.On this basis,I draw AHP into the paper,Through AHP method,I educed the weights of each criterion layer and the secondary criterion layer,accordingly,it is benefit for constructing the complete Analysis index system of government comprehensive financial Report,finally I unified the positive analysis to provide the suggestion to the comprehensive financial Report.