Research On The Problems And Countermeasures Of The Government's Comprehensive Financial Report Compilation

China's government accounting has implemented the final accounts reporting system based on the realization of collection and payment system for a long time.It mainly reflects the implementation results of budgetary revenue and expenditure by various levels of government and internal units.It cannot accurately and completely reflect the specific conditions of government assets,liabilities and operating costs.With the development of society and economy,the stability and security of public finances have become increasingly important.The single implementation of the final accounts reporting system is not conducive to the strengthening of government asset management,the improvement of operational efficiency,and the effective prevention of fiscal risks.Therefore,our country needs to reform the government accounting system in line with the situation and establish an accrual-accounting government comprehensive financial reporting system to meet China's needs,what is to establish a modern financial system and promote the modernization of the country's governance.However,in the process of compiling the accrual-based comprehensive financial report,the Chinese government still lacks experience,relevant accounting standards and systems are not yet perfect,and there are few studies on comprehensive financial reporting.How to comprehensively reflect the government's Financial information needs to be solved.This paper is based on the relevant theoretical basis for the preparation of the government's comprehensive financial report,combined with China's specific national conditions,and carries out targeted research on the working methods of the government's comprehensive financial report prepared by our government,which has important theoretical and practical significance.This article takes the Yunnan Provincial Department of Education as an example,uses a combination of theoretical analysis and case analysis to study the government's comprehensive financial report for the year 2016,and referring to the relevant theories and practical experiences accumulated at home and abroad,the status quo of the Provincial Education Department's financial report preparation is analyzed.Starting from the objectives of the government financial report,the accounting entity and scope of the consolidated financial report are discovered.,the report content and other aspects in the preparation process of the specific issues,based on this proposed to improve the government's comprehensive financial report preparation proposal,designed to help the government comprehensive financial report can fully and objectively reflect the government's comprehensive financial information at all levels,improve government finances transparency.