The Problems And Countermeasures Of Government Financial Disclosure In China

The government finance information disclosing is a emerging research subject. On the other hand, the government is a special and independent economic entity. So the academic and the public pay attention to the research and the practice of the government finance information disclosing. They give the high require to the depth and the breadth of the government finance information disclosing. In the opinion of the theory and practice that domestic and foreign country has gotten the results:The essential target of government finance information disclosing should be reflecting the public fiduciary duty. And it also is the effective basis used to extricate the public fiduciary duty. So the government finance information disclosing must has character of authenticity, integrity, sufficiency and timeliness and so on. The government budget report and government financial report are the main carriers of the government financial information Disclosure. On the other hand, government adopts government accounting calculation system of accrual basis, and then constructs the effective consummation of the government financial report system and systematically realizes the disclosure of the government finance information. The western developed countries already have the complete government financial report concept and system. It also has the experience of the government finance information disclosure system. Our country theorists are late to start the government financial report question's research. At present our countries still use the budget accounting institutional framework. Its content and the system are unable to reflect completely comprehensively, the government is entrusted with something the achievement. The financial report user appraises the fulfillment situation of the government fiduciary duty and Carries on the related decision-making objectively with difficulty. It has limited our country socialist market economic system reform thorough and the international percentage participating enhancement. Our country socialist market economic system's gradual established and consummated. Especially, after successfully joining the World Trade Organization, our country urgently needs to establish the public finance management system which adapts with the market economy. Financial control urgently needs to move toward publicly, fair. The government finance information disclosing is one part of the public finance construction and the government budget management reform important component. In recent years, the Chinese government Department responsible of the work and academic circle pay attention to it.Referring to the practice of the developed country's government finance information disclosing and on the basis of our country's national condition, we earnestly the reform standards and gradually the gradation of analyzes the government finance information disclosure. Studying the achievement of Western correlation theories, keeping pace with the advancing reform of the government finance information disclosure pattern positively, and our country establishes the pattern of government finance information disclosure. Analyzing through the theory and the realistic factor two aspects, our country determines the basic point of government finance information disclosure reform, taking this as the standard to evaluate the present situation of our country government finance information disclosure. It also provides an explicit range pole to inquire about the insufficiency of our government finance information disclosure and the corresponding corrective measure. It also expands the field of vision which government accounting studies, therefore this article discussing the subject has certain theory significance and the practical significance.Our government finance information disclosure system reform should begin from the below aspect, clearly about the public fiduciary duty for the government finance information disclosure essential target, enhancing the quality of government finance information disclosure, constructing the perfect government financial report system, reasonably determining the hierarchical structure of the government financial report, implementing the accrual basis of accounting system.This article is divided five parts. The first part introduces the background of selecting article topic and practical significance, literature review, research technique, research frame and so on. The second part mainly elaborates government finance theory origins, information connotation, goal, content and quality character from canonical parse's angle, briefly introducing the government finance information disclosure correlation theories foundation, like public fiduciary duty theory, new public administration theory, public finance theory, effective government function theory and so on. The third part of system analysis our country government finance information disclosure's insufficiency, and discusses its existence question in correlation analysis's foundation the origin. The fourth part takes the example of the US, New Zealand to analysis the western developed country government finance information disclosure to describe the present situation, national government finance information aspects, disclosure legal norm, primary coverage and fundamental mode, to provide reference for our country government finance information disclosing. The fifth part is the article center of gravity; it proposes specifically reforms of our country government finance information disclosure system's policy suggestion from the overseas experience.The government finance information disclosing institution construction content is very complex. In order to enable it have the true feasibility, we must pay attention to many related reform. The consummated governmental finance information disclosing institution and developed information technology will certainly to contribute for our country's governmental public management day by day.