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政府财务信息呈报格式在很大程度上影响了信息使用者对政府财务信息获取的便捷程度以及花费的成本。本文首先从三个等级信息使用者的角度分析了财务信息呈报的需求状况,并通过对当前普遍使用的呈报格式进行了比较,发现现有呈报格式过于单一化;然后在此基础上,利用XBRL技术设计了更加满足信息使用者异质性需求的“个性化财务报告”;最后,从具体内容和分析方法两者着手,提出构建相应的财务信息分析框架,便于信息使用者对该财务报告有更全面的理解。
The form of government financial information reporting greatly affects the convenience and cost of information users in obtaining government financial information. Firstly, this paper analyzes the demand status of financial information presentation from the perspective of three levels of information users, and compares the current commonly used presentation formats, and finds that the existing presentation format is too simplistic. Based on this, we use XBRL Technology to design “personalized financial report” that more satisfies the heterogeneous needs of information users. Finally, starting from both the concrete content and the analysis method, it is proposed to construct the corresponding financial information analysis framework to facilitate the users of the financial The report has a more comprehensive understanding.