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

Li Yongpeng, Zhang Qianlin

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.

Keywords


fi nancial performance information; Government consolidated fi nancial report; embed

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References


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China [J]. Accounting Research, 2014

[2] Li Jianfa. Research on the Reform of Government Financial Reporting System in the Context of National Governance [J]. Accounting Research, 2015

[3] Wang Yongjun, Xie Lin. China’s public sector reform from the perspective of accrual system: comments and priority agenda [J]. Fiscal Research, 2016

[4] Ge Jiashu, Zhan Meisong. Quality Characteristics of Accounting Information and Selection of Accounting Measurement Attribute [J]. Journal of Xiamen

University (Social Science Edition), 2007

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[6] Gu Shengju, et al. Outstanding Problems of Local Government Debt in China and Their Solutions [J]. Jianghai Academic Journal, 2017




DOI: http://dx.doi.org/10.18686/modern-management-forum.v6i10.5865

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