The Construction Of Government Financial Analysis System Based On Information Needs

With the developing economy,the cash system of accounting can't meet needs of the development of the social economy.In addition,participation of political life was highly valued by the public,existing the government accounting information can't meet the need of evaluation and decision.The government can't relieve the public accountability,too.A series of objective factors ask the government provides more comprehensive and accurate informations.However,the premise of providing the accurate information is that our government reforms accounting system deeply.Since 2014,the governmental accounting reform goes deeply and they give new objectives of reform.Governmental system of financial analysis is one of the four missions,it's significant to the whole reform.On the other hand,compared to other countries,the non-effective information users is large,their financial statement analysis knowledge is poor,the information can't help them to analysis and make decisions.Based on the decision-usefulness view,meeting the needs of information users is one of the objectives of governmental accounting.This research discusses the construction of government financial analysis system based on the needs of information users.It's the respond to the objective demands and the governmental accounting reform.This research based on the needs of government accounting information users to designs the government financial analysis system which fits features of our country.To investigate the construction of government financial analysis system,then offer proposals of the construction of government financial reports.The informations which will be needed in the financial analysis system should be appeared in government financial reports.The government financial analysis system which be constructed in this research could improves government financial transparency and promotes the government reform goes deeply.