Our Government Financial Information Public Research

The information, material and energy become three basic resources in the information age. As the biggest information master, the government should disclose the information to the public. Thus, the public can not only understand the government, but also supervise it. At present, there are more than 40 countries that have established institutional system of the government information disclosure by legislation.In the government information disclosure, the financial information appears important especially. Recently, on the one hand the public give more and more attention to the public finance management with the increasing growth of the fiscal revenue and expenditure in China; on the other hand the public request more and more opportunity to participate in the public management with the increasing strengthen of individual democracy consciousness. In fact, there are many restrictions on China's government finance disclosure, that needs us to study further.Base on the government budget theory, the new public management theory and the public choice theory, this article clarifies related concepts and qualitative characteristic of the government financial information,as well as the necessity of reforming finance disclosure in China,and analyzes the demand of government finance information. On the basis of theoretical analysis, the article studies the experiences of government finance disclosure in selected developed countries and summarizes useful advice for China's reform. Then the article focuses on China's practice on financial disclosure and further improvement.This article has six chapters. The first chapter is a general introduction. It contents the background and practical significance of this article topic selecting, literature review and concept definition, research methods and research frame. The second chapter introduces mainly the rationale of the government financial information disclosure and the necessity.The third chapter analyzes the demand of China's government financial information, by the demand analysis method in enterprise. The fourth chapter studies present situation and existence problems of our country's government finance disclosure. The fifth chapter obtains some beneficial enlightenments through the analysis about the western new public management movement and several countries' government financial information disclosure. The last chapter proposes specifically suggests of the reforming our country's government financial information disclosure.