Discussion On The Compilation Of Local Government's Comprehensive Financial Report

Since the reform and opening up,China's socialist market economy has entered a period of rapid development,the socialist market economic system and administrative system with the economic development of continuous change,in order to adapt to social development,China's government budget accounting has also been implemented A series of reform measures,the implementation of budget revenue and expenditure management of the two lines,treasury centralized payment of electronic reform,revision of administrative institutions accounting system and the total financial budget accounting system,modify the "budget law",try to accrual basis Government comprehensive financial report,the establishment of an accrual government comprehensive financial reporting system to help fully reflect the government assets and liabilities,macroeconomic decision-making to provide strong support to help evaluate government performance,promote the transformation of government functions,Fiscal transparency,and promote fiscal reform.Based on the comprehensive financial report of Chizhou City,this paper analyzes and draws on the advanced theory and practical experience in the preparation of financial report at home and abroad,analyzes the process of comprehensive government financial report of Chizhou city government and finds out the specific problems And put forward improvement measures.This paper first elaborates the characteristics of government financial report related to the concept and quality of information,as well as the basis of the new public management theory,public fiduciary responsibility theory and public choice theory.Then it summarizes the current situation of the compilation of the comprehensive financial report of the government at the same level in Chizhou,and puts forward the specific problems in the process of Chizhou preparation,and analyzes the causes of the problems.The fourth chapter is to draw lessons from other cities to test the government's comprehensive financial report of the excellent experience,to improve the preparation of Chizhou city government financial report to do the work of the bedding.On the basis of the previous analysis,the fifth chapter puts forward some possible countermeasures for the future of Chizhou City,hoping to make some contribution to the improvement of the comprehensive financial report of Chizhou state government.Finally,it is the conclusion of the article.In this paper,the government financial reporting based on the theory,by combining theory and practice to study the preparation of the consolidated financial statements ofChizhou level in government-related issues,mainly in the public accountability theory,new public management theory and the theory of public choice theory As a guide,to produce Chizhou City,the current trial government comprehensive financial report on the reasons for the analysis of the problem,the final solution to the problem.This article mainly uses the normative research method and focuses on the systematic and the combination of research.On the one hand,by reading the relevant theoretical information and some authoritative journals in the government comprehensive financial report related literature,to understand the status of the overall financial report of our government;the other hand,based on the Chizhou city trial government comprehensive financial report of the status quo,summarized Chizhou City trial compilation process problems,Causes and finally improve the problems of the current status of the trial compilation of recommendations.