Research On The Evaluation And Improvement Of Governmental Accounting Report In China

As final product of governmental accounting and information carrier of government behavior, governmental accounting report is an important way for information users understanding the government’s budget implementation situation, financial conditions and operating performance, and important for the users to make economic and political decisions. With the deepening of public financial management reform in our country, the present governmental accounting report shows many inherent defects, it is difficult to meet the demand of users and cannot fully reflect the government’s accountability. Therefore, we should actively explore the improvement direction of governmental accounting report.After reviewed the domestic and foreign literature, we found that few scholars carried on quantitative evaluation for governmental accounting report, while the relevant qualitative analysis is more mature. Therefore, it is not only an innovation of research method for evaluating governmental accounting report from the perspective of building evaluation model, but also has solid theoretical basis.First, we defined the related concepts, stated theoretical basis, and analyzed the demand of public financial management to the governmental accounting report. Then we built an evaluation index system fitting for the actual situation of our governmental accounting report, used the analytic hierarchy process to determine the weights of each index, and formulated the detailed criteria, finally we formed a complete evaluation model of governmental accounting report.Then we used the evaluation model to evaluate the accounting report of China’s central government and 31 provinces, autonomous regions and municipalities directly under the central government in 2014. By analyzed the evaluation results, we found problems on the target, contents and information qualities of the governmental accounting report. Finally, through explored the causes of problems, we put forward improvement suggestions for the governmental accounting report from many aspects.