Causes And Countermeasures Of False Financial Information Of Local Governments

From 2017 to 2018,local governments such as Liaoning Province and Inner Mongolia Autonomous Region successively exposed or were audited out of government financial information fraud.This is the first time that local governments have publicly acknowledged the existence of financial information fraud.In recent years,Premier Li Keqiang repeatedly emphasized that the government's financial information should be open and transparent,and proposed the concept of building a sunny finance.The Ministry of Finance also paid great attention to the issue of government financial information fraud.For the third year in a row,the Ministry of Finance and the local government departments of the Ministry of Finance and the local government departments carried out special inspections and criticized the non-compliant localities and departments.Government financial information fraud will have many adverse effects,misleading major decisions and increasing fiscal risks.Therefore,the problem of fraudulent financial information of local governments urgently needs to be paid attention to.Research on how to effectively identify and contain the fraud of government financial information,how to effectively take measures to prevent and prevent the recurrence of financial information fraud is urgently needed.In order to prevent and cure the fraudulent problems of local government financial information,this paper analyzes the confirmed cases of fraud in Liaoning Province and Inner Mongolia Autonomous Region,and studies the reasons for the fraud of local government's financial information,and the reasons for the self-exposure of some local governments after fraud.The problems hidden behind the phenomenon of fraud are discussed,and countermeasures are proposed in a targeted manner in light of environmental backgrounds such as government accounting reform.This paper takes case analysis as the research method,and selects the provincial government of Liaoning Province and Inner Mongolia Autonomous Region,which first publicly acknowledged the fraud of financial information,as a representative case for analysis.Firstly,the case is summarized and analyzed for the reasons for actively acknowledging the fraud of financial information.Secondly,it analyzes the means of fraudulent financial information of local governments in China,mainly in the aspects of fixed assets investment,investment attraction,tax revenue and export data.Thirdly,through case analysis,the causes of local government financial information fraud are mainly due to the imperfect government accounting system and the imperfect government financial reporting system.The officials hold the view of bad achievements in the digital theory,the imperfect government promotion incentive system and the profit drivers.The statistical management system is imperfect,the quality of local government statistics is low,information is asymmetric.Fourthly,supervision and accountability is not in place,government audit lacks independence,and fraud benefits are much higher than costs.Therefore,this paper puts forward some countermeasures and suggestions for the government financial information fraud: First,we must improve the government accounting system,enrich the government's specific accounting standards,and improve the disclosure mechanism of government financial reports.Second,we must reform and improve the government's financial performance evaluation standards,establish a correct view of political achievements,and apply big data technology in the performance evaluation system.Third,we must improve local government statistical data accounting methods and implement reforms in statistical survey methods.It is necessary to improve the quality of statistics and improve the statistical assessment of the government.Fourth,it is necessary to establish and improve the government financial information supervision system,improve the government financial information supervision system,further refine the relevant laws,and promote the legal system construction of the audit system.It is necessary to strengthen supervision and accountability and prevent financial information from being fraudulent.