Research On Accrual Basis Of Government Financial Report Management

In recent years,constantly seeking new breakthrough in the field of public administration in our country,the government work idea and management mode of continuous innovation,will people in the public interest and the demand as the starting point of work is the core of the current work of the government,and all the money and resources used to produce the corresponding social benefits,and claims by quantitative method to measure government performance,improve the government financial management performance.In order to meet the upgrading and optimization of national administrative functions,China is also constantly exploring the reform of government accounting system to promote the continuous optimization and improvement of financial management.Government comprehensive financial report is used to reflect the government's overall plate revenue and expenditure of an important carrier,is also a huge government accounting system reform system in an important vein,reform along the trend,imperative.Practice has proved that the accounting system based on cash basis adopted by the Chinese government over the years is unable to present comprehensive and objective information on the financial status and budget implementation of the government.In order to effectively improve the level of government financial management and the level of sustainable financial and economic development,the accrual basis of the government financial reporting system has been formally established since the third Plenary Session of the 18 th CPC Central Committee.Since 2013,Area S in the leadership of the state Treasury and provincial Treasury,and system requirements,based on the conducted comprehensive accrual government financial report,over the years has accumulated certain experience,however,because of the accounting system implementation does not reach the designated position,the related management system framework to build a comprehensive,financial report analysis system is not sound enough,such problems as insufficient information system support,makes the government encountered various problems in the preparation of financial statements,and the late application,insufficient practical is low.In this paper,under the background of the new accounting system reform,in order to S district as the research object,through field visits to understand the government in the area of the pilot comprehensive financial report some status,and its preparing method,data collection,system to connect and detailed investigation,through the analysis of the status quo work found that these difficulties,and the optimization of comprehensive financial work to carry out the proposed strategy,the government financial report is 2020 formal establishment give some theoretical and practical operation opinions and Suggestions,in order to promote the reform of the government financial information and improve the administrative institutions financial management work standardization.