Research On The Preparation Management Of Wenzhou Municipal Government’s Comprehensive Financial Report

As early as 2011,Beijing,Tianjin,Sichuan and other 11 provinces and cities started the trial preparation of accrual basis government comprehensive financial reports according to the work of the Ministry of finance.At the initial stage of trial compilation,the overall quality and usability of the trial report were low due to the imperfection of relevant systems and standards.The Third Plenary Session of the 18 th Central Committee of the Communist Party of China proposed that the establishment of the accrual basis of government comprehensive financial reporting system is conducive to the reform of the national financial system and mechanism,and comprehensively enhance the national governance capacity.Subsequently,the State Council and the Ministry of Finance formulated a series of laws and regulations to construct the accrual basis government comprehensive financial reporting system,and the new budget law also included the relevant contents.Therefore,based on China’s basic national conditions,it is of great practical significance to construct a government comprehensive financial reporting system with Chinese characteristics.The paper is divided into five partsThe first part introduces the research background and significance of this paper,combs the theoretical research on government comprehensive financial report conducted by domestic and foreign experts and scholars,and explains the research ideas,innovation points and shortcomings of this paper.The second part introduces the accounting basis and compilation theory of the government’s comprehensive financial reporting system,and points out that the accrual based government financial reporting system is different from the financial budget and final account system of cash basis,which fully reflects the entrusted performance of the government and is conducive to meeting the needs of the government and the public.The third part introduces the background,process,method and content of the trial preparation of the government’s comprehensive financial report,and makes a detailed analysis and summary of the comprehensive report of Wenzhou municipal government.The fourth part introduces the management problems in the trial preparation of government comprehensive financial report.For example,there are a series of management problems in organization,system and technology,such as lack of local attention to financial report,lagging accounting system,weak financial strength and so on.These problems will hinder the orderly development of the trial preparation of government comprehensive financial report in varying degrees.The fifth part introduces the management optimization measures of the trial preparation.It is pointed out that the trial preparation process of government comprehensive financial report reflects the confusion of asset statistics and data distortion,which is essentially caused by the management confusion of local governments.Therefore,from different management levels such as organization,system and technology,the government’s comprehensive financial report is optimized and targeted suggestions are put forward.