Study On The Preparation Of Comprehensive Financial Report Of Changning District Government Of Shanghai

With the further rise of the new public management theory and its wide application in practice,the public awareness of participating in the management of national public affairs has been significantly enhanced.The public hopes that governments at all levels and professional institutions will prepare comprehensive and accurate government financial reports as soon as possible,which reflect the actual situation of the relevant government departments in performing the public entrusted management responsibilities.In addition,with the promotion and development of the socialist market economy,the reform of the government's public financial management and performance management is deepening,so the government departments need to prepare more objective financial reports that are easy to understand the financial situation and risks.China has long implemented the final account reporting system,which has played a good role in the budget management of the government in history.However,there are always structural defects in the past final account reporting system,which can not fully and accurately reflect the assets and liabilities of the government departments,nor the operation and management costs of the central and local governments,so it can not objectively reflect the government's financial situation,nor the performance of the government's public accountability.In order to make up for the defects of the final accounting report system,the government has carried out the reform of the accounting system in recent years.In the process of reform,the government comprehensive financial reporting system can accurately reflect the financial situation of all levels of government departments and the performance of their entrusted responsibilities.Therefore,the preparation of the government financial report is of great practical significance to the realization of the sustainable development goal of the government departments,to the improvement of the public financial system and system,and to the satisfaction of the growing demand of the public for the government financial supervision.In April 2015,the accrual based government comprehensive financial reporting system began to be promoted in Shanghai.In 2016,the Ministry of Finance determined Shanghai as one of the first batch of pilot units,and started to organize the preparation of 2016 financial report of government departments in 2017.As the pilot preparation unit of comprehensive financial report of Shanghai municipal government,Changning District financial department organized the pilot preparation of comprehensive financial report for the first time in July 2017.As the preparation of the government's comprehensive financial report is still in the initial stage in Changning District,there are still many practical problems in the preparation of the report,which need to be further improved.This is the motivation of this paper.There are six chapters in this paper.The first chapter is the introduction,which describes the background and significance of the reform of the government's comprehensive financial reporting system.On the basis of collecting and combing the relevant literature at home and abroad,it makes a comprehensive evaluation of the views related to the theme of the paper.The introduction also introduces the logical approach,logical framework and research methods.The second chapter deals with some concepts,propositions and theories of government comprehensive financial report,and defines and explains some important concepts such as accrual basis and government comprehensive financial report.This chapter also explains the two theories of public fiduciary responsibility and public choice.The third chapter first introduces the background and current situation of the financial report of Changning District.On this basis,it analyzes the comprehensive financial report of Changning District government through literature research,interview research and questionnaire survey,points out the specific problems and analyzes the causes.The fourth chapter is the experience and Enlightenment of foreign government's comprehensive financial report.Select some comparable cases related to the research content,generally requiring that the actors used for comparison are roughly the same.However,the cases selected in this chapter are the United Kingdom,the United States and France.The reason is that as developed countries,their comprehensive financial reporting system has been very mature,laws and regulations are relatively perfect,and the methods and measures of the central government and local governments at all levels to prepare comprehensive financial reports are not very different.Their experience in implementing the government's comprehensive financial system can be used for reference.The fifth chapter is the suggestions to improve the comprehensive financial reporting system of Changning District government.In view of the problems existing in the reform,this paper puts forward six aspects to improve and perfect the government's comprehensive financial reporting system,including strengthening the construction of human resources and clarifying the value of the government's public assets.The sixth chapter is the conclusion.In the conclusion part,the author points out that as a pilot unit,the reform of Changning District government's comprehensive financial report as the target mode will have a demonstration effect on the reform of relevant systems in Shanghai and even the whole country.However,we should realize that it needs a long-term process to establish and improve the comprehensive financial reporting system of local governments,and we must move forward step by step and steadily.