Research on Compilation and Quality Evaluation of Jilin Provincial Government Accounting Comprehensive Financial Report Based on “Dual” Perspective
- https://doi.org/10.2991/assehr.k.211216.026How to use a DOI?
- Government Comprehensive Financial Report; Performance Evaluation; Information Transmission Mechanism; Quality Evaluation
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.
- © 2021 The Authors. Published by Atlantis Press SARL.
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Cite this article
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 - https://doi.org/10.2991/assehr.k.211216.026 ID - Wang2021 ER -