Research on Compilation and Quality Evaluation of Jilin Provincial Government Accounting Comprehensive Financial Report Based on “Dual” Perspective

DOI

10.2991/assehr.k.211216.026How to use a DOI?

Keywords

Government Comprehensive Financial Report; Performance Evaluation; Information Transmission Mechanism; Quality Evaluation

Abstract

Based on the dual objectives of government accounting reform, the reform of government comprehensive financial reporting system is closely related to the needs of government asset management, government debt management and government performance evaluation. This paper focuses on the selection of information disclosure mode and the establishment of compilation standard of government comprehensive financial report, and proposes that the application demand of report information should be oriented to serve the construction of reporting system, and then the quality evaluation system of government comprehensive financial report should be constructed from the perspective of combining the provision of disclosure information. Finally, it discusses how to improve the report quality by establishing an information sharing platform, introducing government audit and verification, and construct government response mechanism with citizen participation.

Copyright

© 2021 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Haixia Wang
PY  - 2021
DA  - 2021/12/17
TI  - Research on Compilation and Quality Evaluation of Jilin Provincial Government Accounting Comprehensive Financial Report Based on “Dual” Perspective
BT  - Proceedings of the 2021 International Conference on Social Sciences and Big Data Application (ICSSBDA 2021)
PB  - Atlantis Press
SP  - 128
EP  - 130
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211216.026
DO  - 10.2991/assehr.k.211216.026
ID  - Wang2021
ER  -