| With the continuous development and change of society,the daily work mode of government departments has been furtherly improved,the single budget and final account reporting system can not comprehensively measure the government’s ability to perform its duties,in order to improve the government’s public service capacity,strengthen the effective allocation of public resources,and promote the development of the government’s new public management,it is necessary to introduce accrual government financial reports,which can reflect the government’s financial operation status、 performance management and public fiduciary responsibility performance comprehensively and objectively.However,at this stage,the preparation of accrual-based government financial reports in China started too late,the deepening of government accounting reform is not enough,and there are still deficiencies and defects,and it is of far-reaching theoretical and practical significance to analyze the problems and influencing factors behind accrual-based government financial reports.On this basis,this paper takes the theory of public fiduciary responsibility and the new public management theory as the theoretical basis,takes Jinan T District as the research area,and uses the literature research method,observation method and interview method to discuss in detail the current situation of the preparation of financial reports of Jinan T District Government under the accrual system,introduces the background,organization and preparation ideas and processes of Jinan T District Government,and combines the actual situation and the observation and interview results.From all aspects of the preparation of the financial report of Jinan T District Government,the problems existing in the preparation of the financial report of Jinan T District Government at this stage were specifically discussed and studied,and the causes of the problems were analyzed in depth.Finally,combined with the actual situation of the current preparation of government financial reports,a feasible solution to the preparation of government financial reports is proposed.This paper finds that the accrual basis of government financial report preparation in Jinan T District mainly has problems such as imperfect report preparation system,lack of main strength in financial report preparation,difficulty in financial report preparation and management,and insufficient technical support for financial report preparation,which are mainly caused by the late start of the government financial reporting system,the lack of attention of the preparation unit,the imperfect government financial reporting management system and the lack of linkage mechanism of the information system.In order to further solve the above problems,this paper puts forward countermeasures and suggestions to improve the accrual basis of government financial report preparation,mainly to improve the government financial report audit system and enhance the public’s participation in government financial report disclosure.To improve the organization and coordination mechanism and strengthen the construction of professional talents;To enhance the applicability of financial reporting in government decision-making and management,and to strength the standardization of government asset and liability management;Establish a sound accounting information system and improve the operation process of consolidated offset.The research in this paper can provide reference and reference for the preparation of accrual-based government financial reports in other regions. |
