Research On Disclosure Of Financial Information On Financial Funds For Agriculture

The new rural construction plays important roles in the vital interests of the people, social stability and national economic development. The illegal use of financial funds for agriculture, especially imperfect system in the disclosure of financial information for agricultural financial funds is extremely is not conducive to management and supervision of the funds. To a certain extent, it hindered the fund for agriculture to play greater financial benefits, but also seriously affected the smooth development of new rural construction. The legal profession famous "Sunshine is the best disinfectant,". It is accepted that strengthening the disclosure of financial fund can enhance the transparency of public finances. Strengthening the disclosure of financial information and gradually increasing the transparency of the financial activities of the Government would promote agricultural and rural economic development, and ensure stable operation of the new rural construction. In additional, the Financial Fund for Agriculture does not involve major state secrets, financial information disclosure on financial support for agriculture as the entry point of reform can promote the disclosure of financial information throughout the government as well as the reform of government accounting system, really a "sunshine government."In view of the uniform implementation of Government Accounting general budget accounting system, Administrative unit accounting system, Institutions accounting systems. The disclosure of financial information for agriculture in the provinces is consistent. Through analyzing the data of financial fund for agriculture of Shandong Province, we could analyze information of financial fund for agriculture. In this paper, through analysis of the quantity and quality of the Financial Fund for Agriculture, we see that the supply of financial information can nor get up with the demand of the information of Financial Fund for Agriculture. At the same time, through the Financial Fund for Agriculture qualitative characteristics of financial information analysis, we find that the timeliness, accuracy, completeness and relevance of the financial information disclosure Agriculture Finance are not able to meet the basic quality of financial information requirements. The Financial information of the fund for Agriculture can not meet the information needier, both in the quantity and quality. The main reason for the low quality of financial information of financial fund for agriculture is that the goals of financial information disclosed in financial are not clear, there are many problems with institutional. Given that some funds financial information involving state secrets, the Government Accounting Reform is difficult, the proposed financial support for agriculture should be established to fund a special report to promote the reform of government accounting system. Financial Fund for Agriculture set up a special report should be made clear first Financial Fund for Agriculture goal of financial information, and improve special financial funds for supporting agriculture contents of the report, special funds for supporting agriculture to improve financial reporting quality of financial information.