With the implementation of government performance evaluation and the public call for information, in order to alleviate the current situation of information asymmetry between government financial information provider and information demander, improve the government's financial management capabilities, accrual basis accounting is introduced into government accounting system, which expands the content and scope of government financial report, and provides basic data and conditions for analyzing the government's financial situation and operations. Based on the theories of stakeholder and information transmission, this paper explores the construction of the government's comprehensive financial report analysis index system from the perspectives of financial ability, debt paying ability, profitability and service ability, so as to meet the government's macro decision-making needs and improve the government's fund management level.