A Study On The Preparation Of Government Financial Report In YHT District

Along with the deepening reform of our government public financial management and performance management,primary government financial reporting system highlights the shortcomings.The government financial reporting system needs to be improved on the basis of current budget accounting,and the government financial accounting system needs to be established to fully reflect the government finances,operations and performance of fiduciary duty.The system is helpful to realize the sustainable development of public finance,strengthen macroeconomic regulation and provide a solid foundation of accounting information and management methods.Setting up a comprehensive accrual basis government financial reporting system is required in the third plenary session of the 18th central committee of the CPC and the budget law revised in 2014.At the same time,accrual basis government comprehensive financial reporting system reform plan released by the state council in 2015 required to develop the government financial report preparation method and operating guidelines,which lay the foundation of carrying out the system in 2016-2017.The ministry of finance issued three guidelines in 2015,including the government financial report method(trial)",the operational guidelines for preparation of comprehensive government financial reporting(trial)and the operational guidelines for preparation of department financial reporting(trial),to provide guidelines for the government financial report preparation work during the pilot reform of the government financial report preparation work.Since complemental government financial accounting system has not yet been formulated now,preparing accrual government comprehensive financial report according to the guidelines is of great significance.The paper carried out in-depth study on internal offset,which is a difficult problem of accrual basis government comprehensive financial report.The researcher studied the guidelines,read records,and interviewed relevant staff to probe into the reason of the difficulties of current internal offset.A further study was carried out to study how different scope of object matters.This paper explore the method of improving internal offset processing,and makes some suggestions,including more studies on the scope of accrual basis government comprehensive financial report,making accounting rules of internal offset,speeding up the pilot report in the department,setting up a comprehensive government financial report information system and improving the level of government accounting personnel.The paper aims at improving the accuracy and reliability of comprehensive government financial report,and realizing the government fiduciary responsibility through government comprehensive financial report.