Research On The Objective-Oriented Analysis Framework Of Chinese Government Comprehensive Financial Report

Since 1970s,the new public management movement has sprung up all over the world,aiming at introducing the basic ideas,theories and methods of business man-agement into public management activities,and the reform of government account-ing is imminent.The "13th Five-Year Period" refered to accelerate the reform of government and non-profit organization accounting as one of the main tasks of re-form and development of accounting.The comprehensive financial report of the government is the concentrated expression and final result of the reform of govern-ment accounting.Financial reporting analysis is the analusis both of quantitative and qualitative on the content of the financial report.At present,theoretical framework of analysis in the consolidated financial statements of the government is relatively weak,the lack of systematic research,analysis of the comprehensive financial report of the government.Therefore,this paper aims to build the analysis framework of China's government comprehensive financial report.This paper puts up with the problems existing in the analysis of the comprehen-sive financial report,and constructs an analytical framework for China's comprehen-sive financial reporting.To carry on this study,this paper collated new public man-agement theory,accounting system theory,financial report goal theory,financial analysis theory,and comprehensively applied the methods of induction,deduction,comparative study,systematic research.At present,the theoretical framework of the government comprehensive financial report is relatively weak,and the construction of the analysis system is still lacking,we learn from the experience both of corporate financial report analysis and the financial report analysis of the American govern-ment.Based on the objective of financial report,with the idea of the conceptual framework of financial accounting,finally,this paper builds our country's compre-hensive financial report analysis framework.Not only expounds the necessity of building the analysis framework,the principles of construction,but the specific structure design.The main part is the analysis of the structure design of the frame-work,including analysis subject,analysis of objectives,analysis principles,analysis methods,analysis of quality requirements,analysis process,analysis objects.Then build the analysis system which is the most important,including the quantitative analysis of the construction of financial indicators and the analysis of nonfinancial indicators.From the government financial situation,operation,fiscal sustainability analysis as well as budget execution capacity.Finally,from the aspects of leadership,basic works,system and mechanism,personnel and information systems,the appli-cation ensurences of the analysis framework is put forward.The study aims to build the analysis framework as well as indicators system according to the current situation,which will help enrich the theory of government financial reporting and the theory of government financial analysis,as well as pro-mote the process of accrual based government accounting reform.