The Study Of The G Bureau Financial Evaluation System On The Background Of The Dual-System Governmental Accounting Reform

Chinese public institutions and government departments will implement the dual-system government accounting system in 2019,which means that the accrual basis and the cash basis are both used.This benefits solving the problem that governmental departments' assets and liabilities can not be completely reflected on the cash basis and public expenditure's efficiency and horizontal comparison of departments' performance can not be played in current governmental accounting standards system.New governmental accounting system would provide the basis of accurately measuring financial cost and output.Financial performance indicators are natural and objective,which uses money to measure different departments' operating cost and efficiency so it owns the natural advantage of offering quantitative information.They are the basis of the horizontal and vertical comparison among government departments which push it to be irreplaceable part of governmental financial performance evaluation.Eased on the above-mentioned new background of government accounting,this paper analyzes the problem existing in the current financial performance evaluation.It includes incomplete performance evaluation,too many subjective evaluation criteria and the lack of performance evaluation of output.The reason of these problem is that the budget accounting implemented before 2019 is based on the "cash basis" and pays too much attention to the implementation of the budget,which leads to that assets and liabilities can not accurately reflected.After studying the new accounting information provided by the new government system based on accrual basis,this paper constructs the financial performance evaluation system of G Bureau by field survey,questionnaire survey and analytic hierarchy process.