Research On The Compilation Of Accrual Government Comprehensive Financial Report In China

As the main reporting system of our government in a long period of time,the government final accounts report based on the system of payment and receipt plays an indispensable role in reflecting the government's fund income and expenditure and budget implementation.However,with the transformation of the government's functions and the development of social economy,the system of final accounts report alone can no longer satisfy the government's need to master more comprehensive assets,liabilities and operation In terms of cost,we should strengthen the prevention and control of financial risks,so as to improve the management efficiency and service quality,and also fail to meet the needs of the public,which can reflect the performance of the government's duties and effectively reflect the government's financial situation.Therefore,we should establish the accrual basis as soon as possible,which can comprehensively reflect the government's assets and liabilities,operating costs and financial situation The government comprehensive financial report system has become the focus of our financial work.Since 2011,China has successively issued laws,regulations and policies related to the preparation of government comprehensive financial report.The trial compilation has been carried out for 8 years,and remarkable achievements have been made in the preparation.However,the accrual system of government comprehensive financial report has not been officially implemented in the country so far,mainly because the report system and preparation work need to be further improved and improved.Compared with western countries,the construction of our government's comprehensive financial report is still in its infancy.There are some problems,such as the subject of the report is not clear enough,the system is not perfect enough,the caliber of the report is not uniform enough,the preparation process is not clear enough,and the software and hardware are not complete enough.Based on the research resultsand practical cases at home and abroad,this paper explores the problems in the preparation of the comprehensive financial report of our government,and puts forward the corresponding solutions.There are six parts in this paper,as follows: the first part is the introduction,which mainly introduces the background and significance of this topic,literature review,research content,research methods and innovation.The second part mainly uses the comparative analysis method to introduce the related theories and concepts of the government comprehensive financial report.In the third part,through the study of the current situation of the development of our government's comprehensive financial report,combined with the actual cases,we find the problems in the preparation of the report.The fourth part sums up the enlightenment to improve the preparation of the comprehensive financial report of our government by using the advanced experience of the United States and the United Kingdom for reference.The fifth part puts forward the corresponding suggestions for the problems existing in the preparation of the report,which is helpful to promote the construction of the comprehensive report system of our government.The sixth part is the conclusion.