A Research On China's Governmental Financial Report In The Framework Of Public Finance

Along with the construction of the public finance institution and in-depth reform of budget accounting in our country, establishing our country's government financial report system has increasingly become a hot issue of academic research day by day. The financial report is the most important intermediary between the government and the public to communicate information and it also provides the financial information to the social public to analysis and appraisal the situation of the government entrust with something the achievement and the fiduciary duty fulfillment, then the public according to the above makes the related decision-making. Obviously, the government financial report for improving the performance of government financial operations, strengthening the supervision of the government is of great significance, so the research on government financial report system construction has the extremely important theory significance and the academic value.The public finance and the public financial management are also closely connected to the distinction. The main attention of public financial is government's macroscopic financial revenue and expenditure activity, but the public financial control stresses on the public department microscopic finance activity. The characteristics of public politic finance demanding to establish a financial reporting system to remove the "fiduciary responsibility". Our country does not have the true government's financial reporting system. China's current government financial report's objective and main body are not clear, Cash basis accounting affects the authenticity of government financial information, Government financial reporting system is less than perfect, government finance report did not provide the financial cost and performance of the public organizations . Therefore, it is imperative to learn from the successful experience of advanced countries and construct China's government financial reporting system.For establishing a perfect government financial report system, first, needs a certain system foundation .Next, on the specific measures aspect, needed to clearly define the main body and the goal of Government financial reporting, broad the scope of the user of financial reporting information, establish government financial report audit verification system as well as determine properly implements the power and responsibility to have system application degree and so on .Finally, for the academic discussion, this article make a designed for a our country Government financial report form system and select Hunan Province as a case for further research .