Research On The Research On The Preparation Of Government Comprehensive Financial Report Under The Background Of The New Government Accounting System

With the gradual transformation of government functions into a public service-oriented government,a series of reforms have been carried out in the field of public finance in our country.Among them,government accounting reform is one of the most important parts of public finance reform,and government financial reporting is one of the most important parts of government accounting reform.It is of great significance for improving the level of government financial management and improving fiscal transparency.In order to ensure the smooth implementation of the preparation of government financial reports,in 2017,the Ministry of Finance formulated and issued the "Government Accounting SystemAccounting Subjects and Statements of Administrative Institutions"(hereinafter referred to as the "New Government Accounting System"),and required that from January 2019 Effective from the 1st.The new government accounting system realizes the accounting model based on the cash basis and the accrual basis,which can reflect both the government’s performance management and the government’s budget execution.The government financial reports prepared on this basis can Provide the public with a comprehensive and objective presentation of the government’s financial status,operations,and medium-and long-term sustainable development,so that the public can accurately evaluate the performance of the government’s public fiduciary responsibilities.Although the new government accounting system has laid a favorable institutional guarantee foundation for the preparation of government financial reports,there are still many problems in the preparation of government financial reports.Government financial reports are divided into government department financial reports and government comprehensive financial reports according to their preparation subjects.This article will take S province as an example to analyze the impact of the new government accounting system on the accuracy,objectivity and rationality of government comprehensive financial reports.,and through face-to-face interviews with relevant personnel in the preparation of the government’s comprehensive financial report,summarize the problems encountered in the process of preparing the comprehensive financial report of the S provincial government in terms of business offset processing,asset data acquisition,report analysis and application,information system connection,and reporting notes.Then,sum up the problems existing in the authenticity,accuracy,practicability,standardization and integrity of the government’s comprehensive financial reports,and put forward relevant suggestions through the analysis of the causes of the problems,hoping to help improve the comprehensive government of S province.The quality of financial report preparation enables financial reports to better reflect the government’s financial status and operation,and helps reduce government financial risks.It is also hoped that this paper can provide substantive help for government functional departments in other provinces with similar problems,and make useful explorations for the continuous improvement of the preparation of government comprehensive financial reports under the background of the new government accounting system.