Problems In The Preparation Of Comprehensive Financial Report Of L District Government And Improvement Study

Prior to the introduction of accrual-based comprehensive government financial reporting,our government used the cash-based government budget report as the main reporting framework for a long time.However,with the changes in the government’s governance model and the public’s mindset,the budgetary report no longer fully reflects the government’s assets and liabilities and the cost information related to financial activities,nor does it help the public understand the actual financial situation of the government.Meanwhile,western countries represented by the UK,the US and France have long started the reform of comprehensive government financial reporting and have made outstanding progress.Therefore,China has carried out a series of government accounting reforms and proposed the preparation of accrual-based comprehensive government financial reports according to its own reality while combining advanced experience from abroad.In recent years,the domestic academic community has also paid full attention to this issue,and many opinions and suggestions with reference value have been put forward to the government.Meanwhile,with the joint efforts of the central government and governments at all levels,China’s comprehensive government financial reporting reform has also made certain achievements and realized the transition from trial compilation to formal compilation.However,during the preparation process,problems such as incomplete content and inaccurate data inevitably emerged,and there is an urgent need to improve the quality of government accounting information by improving the government’s comprehensive financial report with a view to further playing the supporting role of financial information in government decision-making.In this context,the author analyzed the results and problems of the preparation of the accrual-based governmental comprehensive financial report in L district by reading a large amount of literature,combining the latest theoretical achievements at home and abroad,based on fiduciary responsibility and new public management theory,and in connection with his own work practice.First of all,we systematically introduced the process of preparing the comprehensive government financial report in L district,the preparation method,the main scope,the main contents,and the results achieved.In brief,the results of the work achieved are mainly reflected in five aspects,including the completion of the overall framework of the report,mastering information on government assets and liabilities,strengthening debt risk prevention and control,improving the working ability of accounting staff,and improving the level of government financial management,etc.The shortcomings of the problems are mainly reflected in three levels,including weak organizational leadership and disregard for indicator analysis at the organizational level,and problems at the system level,including the lack of realistic and complete asset accounting and difficulty in full and accurate disclosure of debts.The problems at the institutional level include the lack of realistic and complete asset accounting and the difficulty of comprehensive and accurate disclosure of debts,etc.At the technical level,there are inadequate audit and disclosure systems,and the information system needs to be improved.In order to further improve the preparation level,the author put forward targeted solutions or suggestions to the problems of preparation in L district by studying and learning from advanced experiences at home and abroad,interviewing senior experts from the treasury section of L district finance bureau,and issuing questionnaires,such as strengthening the main responsibility of units,improving the reporting index system,strengthening the accounting and management of various assets,standardizing debt management,improving the information disclosure and supervision system,strengthening Construction of financial and accounting talents,improvement of information system,etc.Focusing on the current hot topics of government accounting reform and following the current reform trend,this paper has carried out a systematic and in-depth study on comprehensive government financial reporting by using a combination of research methods such as literature research method,case study method,interview research method,and questionnaire method,which has certain significance in increasing theoretical research in related fields and improving the working practice of financial report preparation in L district or even more areas.