Study Of Public Accountability Of Government Financial Reporting System

Government financial reports is the ultimate government accounting "product" is a comprehensive and systematic way reflects the Government's financial condition and operation of the standardization of information disclosure, the Government and the public to communicate important information between the bridges. Government financial reporting information provided is true, complete, reliable, and related to the Government's ability to obtain the public's trust, can provide resources for the government, the oversight body to provide information such as the decision-making related information. It to the public to provide help to analyze and evaluate the performance of the Government and entrusted with the responsibility entrusted to the implementation of financial information, in between the Government and the public important information to build a bridge of communication plays a role that can not be ignored, the Government financial reporting than enterprise's financial report covers a broader, more impact.At present, the Chinese Government or in accordance with financial reporting introduced in early 1998, "a three-system" to prepare, from the strict sense, this is only the budget performance reports, with a focus on revenue and expenditure budget reflects the Government's implementation and results, mainly to meet the state's macro-economic management and superior financial sector and the level of the Government's financial management needs, but not comprehensively and objectively reflect the Government's overall financial position. With the conversion of government functions, public finance reform, government revenue and expenditure category Change subjects of building performance evaluation system, as well as the strengthening of government oversight and so on, China's current government financial reporting has not fully adapt to the new request, which requires We are advancing with the times, actively promote China's reform of government financial reporting, true, complete and reflects the Government's financial activities and its financial position.The current does not have a real sense of the Government's financial reporting system, the Government's current objectives and the main financial reports are not clear, the basis of cash basis financial information affect the authenticity of the Government's financial reporting systems are imperfect, not to provide public organizational performance and cost information, therefore, the system to learn from abroad, the successful experience of advanced countries, build our country it is imperative the Government's financial reporting system.Financial reporting objective is to study the financial reports of the logical starting point, therefore, this study is:from the proof of our government starting with the goal of financial reporting and objective criteria to look at our government financial reporting status, problems and its reasons, the experience of foreign-related reforms on the basis of financial reports to our government reform and specific reform measures. Establish a sound government financial reporting system, the system first of all, the basis of need. Secondly, specific measures, our government needs to clearly define the main body of the financial report and objectives, the Government broadened the scope of financial reporting information users, the establishment of the Government's financial reporting system and the forensic audit to'determine the proper implementation of the application of accrual and so on.