| "Governance of China" was proposed at the Fourth Plenary Session of the 19 th Central Committee of the Communist Party of China in 2019.This fully shows that in the crucial stage of promoting high-quality development,China attaches great importance to the modernization of national governance at the national strategic level,with a forward-looking vision and systematic thinking.As an information carrier,the comprehensive financial report of the government in the micro field can play an important role in governance,and it should satisfy the substantive requirements of the public environment and be continuously optimized.The importance of the reporting system has also been demonstrated by a series of strategic deployments in the field.It can be seen that there is an internal relationship between the macro-level modernization of national governance and the micro-level tools of the government’s comprehensive financial report.But there are some deficiencies in the existing studies,which do not fully combine the logic of the interaction between the two to carry out in-depth discussion.So this thesis devotes to maximizing the coupling effect.It focuses on the interactive mechanism from two core problems which are " how do the relative participants use the comprehensive financial report to play a macro government governance effect","How do the report system make optimization adjustment to fit the realistic requirement of modernization of governance".It has theory value and practical significance.Firstly,this thesis analyzes the relevant theories and literature,and clarifies the direction of this thesis according to the current research situation,then systematically explains the logical commonality between the basic theory and the theme of this thesis.Secondly,it researches the connotation of the modernization of national governance,the core governance issues,the essential function and mechanism of the government’s comprehensive financial report,and the differences in the use of the financial statements of the relevant governance subjects,and then constructs the overall analysis framework of the interaction mechanism.Finally,based on the main logical line,the external manifestation of the coupling relationship and the mechanism of the internal heterogeneity are discussed from different dimensions.The results show that :(1)in terms of optimizing the allocation of public resources,the government promotes the optimization of resource allocation through the comprehensive decision-making support provided by the government’s financial report ontology and expanded information,as well as financial accountability and performance evaluation.Relying on information,the market governance subject makes objective evaluation,supplies participate in decision-making,and indirectly produces reputation guiding effect.The social governance body takes the guidance of media public opinion as the core of external accountability,collaboratively causes internal accountability,and enhances the way of trust and participation to form the field governance effect.(2)in the field of risk control,government uses financial information to contribute to the whole process of debt management,and form corresponding supervision and incentive effects;The market governance subject produces double effect through the decision-making behavior and the reputation mechanism by employing information.Social governance body reduces debt risk and political risk mainly by strengthening external supervision and further realizing the right to realize and participate.(3)Firstly,the target of institutionalized and efficient governance provides value orientation for the collaborative framework of government comprehensive financial report and the reform direction of supporting system.Secondly,the value concept,governance structure optimization and emerging governance technology form a linkage effect to promote the quality of financial statements together.Finally,the realistic demand and practical operation of collaborative governance jointly promote the refined application of the report,forming a coupling effect. |
