Comprehensive Financial Report Based On Accrual Basis Research On The Problem Of Compilation

Based on the accrual basis,the preparation of the comprehensive financial report of the government in China is conducive to the understanding of the "bottom" of the governments at all levels.It can comprehensively and comprehensively reflect the assets owned by the government and the liabilities of the government.It is beneficial to the state to formulate reasonable economic policies and fiscal policies to carry out macro regulation and control.In recent years,the revision of the budget law and the government accounting system,especially the publication of a series of government accounting standards,has further tamped the foundation of the preparation of the government's comprehensive financial report.But in the actual compilation process,there are still some problems that need to be solved.This article is based on this research and analysis.The article is divided into five parts: the first part is the introduction,which mainly introduces the background and significance of the research,the research ideas and methods,the status of research at home and abroad,the innovation point,the shortage and the direction of follow-up research.The second part is the summary of the related theory of the report,which explains some theories and concepts related to the comprehensive financial report of the government,including the payment realization system,the accrual basis,the new public management theory,the public trustee liability theory,the comprehensive financial report of the government and its main scope,frame,content,method of compiling and the purpose of preparation.And significance.The third part is a case study,taking J city as an example to reproduce the compilation process,from table design to text material writing,and finally to summarize.The fourth part is to discuss the problems and Countermeasures found in the process of test editing,classify the problems highlighted in the test editing process,find out the reasons,put forward the countermeasures,and constantly improve the quality of the report.The fifth part is the follow-up expansion of the government's comprehensive financial report,from trial compilation to formal compilation,the need for the perfection of laws and regulations,the establishment of the government accounting system,and the need for the professional level of accountants and the participation of the auditors from the compilation to the open.