A Study On The Preparation Of Comprehensive Financial Reports Of The Government Under The Accrual Basis

Along with our country government management function transformation,the demand of public management in the financial management is higher and higher,traditional cash accounting gradually revealed shortcomings,the government gradually introduced the accrual basis accounting.in order to fully reflect the current state of the operating and managing the government,to improve government finances and promote the steady development of the public finances,as well as high quality prepared to foundation of economic development.All sectors of society have more and more urgent needs for government accounting information based on accrual system.Therefore,it is of great theoretical and practical significance to study the compilation of government comprehensive financial reports under the accrual basis for improving the quality of government accounting information and the relevance of decision-making.Firstly,based on the new public management theory,fiduciary responsibility theory,decision-making usefulness theory,government comprehensive financial report theory and other theories,this paper constructs the analysis framework of the accrual system of government comprehensive financial report.Secondly,This paper analyzes the advantages and disadvantages of the accrual basis and the necessity of the accrual basis reform?On the basis of theoretical analysis,this paper makes a statistical comparison of the pilot cities selected by the central authorities in 2017,and summarizes the completion of the pilot cities' comprehensive government financial reports.In addition,an in-depth investigation was conducted on the preparation of the government comprehensive financial report by J municipal government in 2017.Detailed analysis of the city's2017 government comprehensive financial report preparation,found that the government comprehensive financial report preparation system is not sound,report preparation methods and procedures are not standardized,the preparation of basic work is not perfect and other related problems.Finally,combined with the newly revised guidelines for the preparation of the comprehensive financial report of the government in 2018,this paper proposes corresponding solutions to the problems in the preparation of the comprehensive financial report of the municipal government of J,and puts forward strategic Suggestions on the reform progress of the comprehensive financial report of the government at the macro level.