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1、PublicAdministrationInTheTimeOfRegionalChange(ICPM2013)ResearchontheImprovementofGovernmentFinancialReportsunderNewPublicManagementSystemYangYanhongSchoolofPublicManagement,YunnanUniversityofFinanceandEconomics,Kunming,P.R.China,650221(E-mail:yyh0128@126.com)AbstractInthemovementofnewpublic
2、management,governmentaccountingreformisincreasinglybecomingatopicofconcern.ThefocuspointofnewpublicmanagementinChinaistobuildahigh-efficiency,democraticandopengovernment,whichputsforwardnewchallengestogovernmentfinancialinformationdisclosure.AlthoughthebudgetaccountingsysteminChinahasbeenre
3、formedforseveraltimes,andhasachievedremarkablesuccess,wehavenotyetestablishedamaturegovernmentaccounting.Itstillfocusesonbudgetmanagement,anddoesnotfullyreflectthesituationthatourgovernmentmanagespublicresources,soitcannothelpgovernmentfreeitspublicaccountabilityandwinpublictrust.Theaimofes
4、tablishingandperfectinggovernmentaccountingaccordingtonewpublicmanagementistointegratewithinternationalaccountingpractices.BasedonChina'suniquepoliticalandeconomicsystemandsocioculturalenvironment,thispaperexplorestheimprovementofourgovernment’snewfinancialreportingsystemfromdifferentangles
5、.Wepointsouttherequirementsforgovernmentfinancialreportingofnewpublicmanagement,andanalyzesexistingproblemsofourgovernmentfinancialreporting.Finally,weputforwardsomecountermeasures.Keywords:Government,FinancialReport,Improvement1.Introduction2.RequirementsofGovernmentFinancialReportsUnderNe
6、wInrecentyears,drawingontheexperiencesofPublicManagementSystemnewpublicmanagementcampaigninwesterncountries,ChinesescholarsbegantoexploreitsManagementmethodsandmechanismsofthesignificancestothepublicadministrationreformmodernmarketeconomywereappliedtoinChina.Newpublicmanagementrequiresagove
7、rnmentmanagementinnewpublichigh-efficiency,democraticandopenmanagementsystem,whichisboundtohaveagovernment,whichrequiresustodiscloseourprofoundimpactontheentiregovernmentgovernmentfinancialinformationtrulyandmechanism.Fromafinancialpointofview,fully,andt
