Research on the embedding of fi nancial performance information in government comprehensive fi nancial report

Abstract

As a collection of information to show the performance of the government, the government’s comprehensive fi nancial report
has built in the public’s core appeal for administrative benefi ts. Therefore, embedding the fi nancial performance evaluation information
into the government’s comprehensive financial report and expanding it to reconstruct the benign interaction mechanism between the
financial performance evaluation results and the budget capital investment is a key measure to build a “service-oriented” government.
The contribution of this paper lies in: (1) Deepening the existing practice of government performance evaluation, further enriching the
information connotation of government performance evaluation; (2) The specifi c framework of embedding fi nancial performance evaluation
information into government comprehensive fi nancial report is constructed, which further expands the information boundary of government
fi nancial report.