Government Financial Reporting Research

Author: Li Jianfa et al.
Publisher:
Publishing Date: 2006-03-01
Features: Government financial reports serve as a crucial information source for national decision-making bodies and government departments to make macro decisions, formulate public policies, and conduct public management. They are also vital for external stakeholders to understand the government's financial status, measure government performance, evaluate the fulfillment of entrusted responsibilities, and make relevant decisions. Therefore, whether government financial reports can comprehensively, completely, truthfully, and reliably provide government financial information is a significant issue that determines whether public policies can be formulated scientifically and accurately, as well as whether national macro decisions and other related decisions can be made. This book consists of ten chapters, with the main content including: an introduction to the study of government financial reports, fiscal transparency, information disclosure, and the construction of the government financial reporting system, public trust responsibility, the new public management movement, and China's public management reforms, public financial trust responsibility and public sector financial management, the theory of government financial reporting objectives, government financial reporting and government accounting, government financial reporting models, the framework of government financial reporting, the quality of government financial information and its guarantee system, etc.