Research On The Management Of Comprehensive Financial Report Preparation Of Municipal Government In A City

With the continuous development of the socialist market economy and construction of a service-oriented government,based on the calculation of cash accounting of government financial reporting system has been difficult to meet the demand of government,including in the mastery of more comprehensive,assets,liabilities and operating conditions,in promoting the government administrative efficiency and service quality,to prevent financial risk prevention and control aspects of the government;At the same time,it is difficult to meet the needs of the public and other stakeholders to use information.Therefore,it is of great practical significance to promote the compilation and management of accrual basis government comprehensive financial report.In this context,this paper takes the management status quo of the preparation of comprehensive financial reports of A municipal government as the research object.Firstly,A large number of domestic and foreign literatures of the government’s comprehensive financial reports are collected,and problems existing in the preparation and management of comprehensive financial reports of A municipal government are analyzed from subjective and objective perspectives through questionnaire survey and interview.In the subjective aspect,individual staff work attitude is not serious,work ability is insufficient;In the objective aspect,the working mechanism of compilation has loopholes and the financial management system is not refined.From the incentive Angle,mechanism Angle and supervision Angle to explore the deep reasons behind the problem.In terms of incentives,the staff is not active in learning,and the public audit of non-government debt is not strict.In terms of mechanism,organizational leadership is not in place,systematic training is not sufficient,and information system is not connected;In terms of supervision,there is a lack of audit supervision,weak supervision by the people’s congress and difficult supervision by the public.On the basis of analyzing the current situation,problems and reasons,this paper discusses the preparation and management of comprehensive financial reports of A municipal government from three aspects: innovating incentive means,improving mechanism construction and strengthening supervision and management.In the innovation of incentive means,mobilize financial staff work enthusiasm,audit debt disclosure information accuracy;In improving the mechanism construction,strengthen the organization and leadership,carry out business training,optimize the information system;In terms of strengthening supervision and management,feasible countermeasures and suggestions are put forward from the aspects of formulating corresponding audit system,introducing the supervision mode of people’s congress,giving play to the role of public supervision and refining the financial management system.