Theoretical Thinking And System Construction Of Government Comprehensive Financial Report Reform

In order to improve the management and the efficiency of the allocation of government resources,the government of developed countries have implemented the accrual system of government budget and accounting,For example,Britain,New Zealand,Sweden and other countries of the government financial report is based completely on the accrual;US state and local governments have a full accrual system for government-level financial statements,with revised accruals for the Fund's financial statements;Iceland uses a modified accrual.Since 1978,with the deepening of China's economic system and political system reform,government financial management has put forward the corresponding reform requirements for government accounting and financial reporting.In recent years,the reform of government accounting has become the focus of the theoretical and practical departments,and the reform has been put on the agenda.In October 2015,the Ministry of Finance issued the "basic standard" government accounting which convey the government's efforts to accelerate the implementation of government accounting reform.Therefore,combined with China's national conditions,the construction of the government financial reporting system with Chinese characteristics is not only a realistic choice for the reform of government accounting in China,but also an important subject of academic research in china.This paper first analyzes the present situation and the shortcomings of China's government financial reporting,points out that the current difficulties encountered for the preparation of the government consolidated financial report.Then introduce the development path of government financial reporting system in the United States,Britain,France,and summary its characteristics.Find reasons for the development of the three countries government financial reporting system and summary its successful experience by taking the institutional change theory as a tool.Finally,the paper puts forward the reform ideas and the specific supporting measures on the basis of taking full account of the environment of our government accounting and the information needs of the users of the report,.