The Research Of Establishing Government Accounting Information Public System

Promulgation and Implementation of The People's Republic of China on Open Government Information begin the rule of law in our process of government information disclosure, for building the objective of shining government, so the transparency of government information is increasing gradually. Its essence is to transform further governmental function and administrative methods, open the operation of power, let government affairs more transparent, more public, make social supervision penetrate into the process of operation, and prevent the power out of control, wrong decision-making, misconduct through protecting people's right to know, participation and supervision.With the implementation of "Regulations" for two years, various aspects of open government affairs have made considerable progress, especially the conception changes. National People's Congress pushes strongly the budget public on this year's two sessions, and require that government budgets approved by National People's Congress should be open including the State Council departments budget. It is obvious that the public have extremely high degree of concern on government budgets, government accounting, except for reflecting the sense of social responsibility and civic awareness of democratic supervision, in order to get the right of the government budget management actually. Therefore, we should build government accounting information public system, improve government accounting information public legislation, regulate government accounting information public behaviors, make government accounting information more transparent.On the background of the implementation of "Regulations", this paper will try to analyze the construction of government accounting information public system, based on protecting the citizens'right to know of budget, the paper is divided into five parts.The first part is an introduction, including the research purpose and significance of the paper; present situation of domestic and foreign research; research methods to be adopted and innovation.The second part is that "government information public system" requires to increase accounting information disclosure, including theoretical background of government accounting information disclosure, and research of the demand of government accounting information disclosure, which reveals that the necessity of discussing government accounting information public system.The third part is the problems and present situation of government accounting information disclosure, including the present situation of budget accounting and company accounting information disclosure, and way, pattern and limitation of government accounting information disclosure.The forth part is to build a frame of government accounting information public system, and show procedures and requirements of government accounting information public system in detail from four angles, including the subject, basic principles, range, pattern and procedure of government accounting information disclosure.The fifth part puts forward to the measures of government accounting information public system, including the measures of government accounting information and company accounting information.