Research On The Application Of Accrual Basis In Government Comprehensive Financial Report

As a part of the government accounting accrual system reform,the government comprehensive financial report reform is not only the requirement of building a service-oriented government,but also the requirement of establishing a modern financial system.The accrual basis has been written into the revised budget law,which has a certain legal status.In recent years,some provinces and cities have participated in the pilot project of the governmen's comprehensive financial report preparation.While constantly exploring the application experience of accrual basis,many problems have been exposed,which need to be solved urgently.This article through to the X county of yunnan province in 2017 the government comprehensive financial report of the case analysis,from the perspective of government comprehensive financial reporting and accounting reports,found in the process of accrual accounting application,the government financial information is incomplete,the government financial accounting inaccurate,government economic business offset not thoroughly from three aspects of problems,combined with the data,carried on the thorough analysis to these questions.Through the experience of the OECD countries in the reform of the accrual system,we can get three inspirations:the gradual application of the accrual system,the strengthening of the recognition and measurement of government finance,and the reform of the government accounting system.Finally,based on the knowledge of financial management and the enlightenment from OECD countries,this paper puts forward Suggestions from three aspects:improving government financial information,strengthening government financial accounting,and accelerating the implementation of the new government accounting system.The innovation of this paper:in the past,experts and scholars mainly focused on the application of accrual basis in the comprehensive financial report of the government,which was less integrated with the actual compilation data of the comprehensive financial report of the government.This paper combines the theory with the actual data of the govemment's comprehensive financial report to provide more specific Suggestions for the reform.