The Research On Definition Of Government Comprehensive Financial Reporting Entity In China

Over the years,the government carries out budget accounting standards system which is based on the Cash accounting,mainly including fiscal budget accounting system,administrative units accounting system and institution accounting system,etc.This system is important to the operation of the financial fund management and the macro economic decision-making.However,with the development of society,the budget accounting standards system is difficult to adapt to the new situation.The fiscal budget accounting system,administrative units accounting system and institution accounting system use different accounting subject and accounting methods,lead to not having a certain degree of comparability.In recent years,the National People’s Congress and experts are calling for speeding up the reform of government accounting and setting up the governmental accounting system which can reflect the government "background",performance and budget.At the same time,the auditor also put forward some suggestions.Based on the trend of the reform of government accounting,Accurate definition of comprehensive financial reporting entity,government can determine whether the unit or capital is applicable to government accounting standards,make accounting don’t appear in the phenomenon of "offside" or "absence",this paper choose the comprehensive financial report for research,from the perspectives of research,research methods and research paradigm of innovation to comprehensively study the government financial reporting entity defined problem.Firstly,by combining the theory,like public finance theory,subject and fund theory,public accountability theory,and the theory of consolidated financial statements,for a full and complete analysis.Secondly,through summarizing and exploring the practice by government’s comprehensive financial reports,analyze the problems of defining And then reference of the United States,France,Britain,New Zealand National,giving a realistic choice of government’s comprehensive financial reports entity.Then,take Chongqing as an example,given the scope of the Government’s Financial Reporting Entity specific application.Finally,summary and outlook.