On The Perfection Of The Legal System Of China's Financial Information Publicly

Recent years, financial information disclosure has come into notice in the society. As the proclamation and implement of the "The Decree of Government Information Openness"("The Decree" for short in the following part), people's voice to keep the financial information opened has become louder and louder. In order to confront this problem, some government branches response actively by making the account book published. However, after the two years since the implement of "The Decree", the community and publish have showed their dissatisfaction to the government information disclosure after the inspiration at the very beginning. This "Sunshine Act" was placed high expectations when it was announced. Although the act impelled the government to public lots of information, the result was that:"All published were not people needed, while all people needed were not published." Therefore, this paper treats the most sensitive part in the government information disclosure, that is, financial information disclosure as the research starting point. And this dissertation adopts the methods of normal analysis and empirical analysis, combine the research achievement of the Constitution, the administrative law and finance, define the related definition about financial information disclosure, analyze the theoretical basis of the financial information disclosure, and promote some constructive proposals for the improvement of our state financial information disclosure laws.This paper is composed of three parts:First part is the overview of the financial information disclosure laws. The relevant concepts about financial information disclosure are defined firstly in this part. In order to proof and construct the theoretical basis of financial information disclosure laws, the author demonstrates from three aspects:people's sovereignty theory; "right to know" and the public participation theory; and public finance theory. At the same time, some realistic meaning of publishing the finance information is illustrated in this part. In the second part, the current situation and existing problems of our state financial information disclosure laws are presented. Although the financial information disclosure has made some progress, generally speaking, the transparency is still low and lags behind the legislative developed countries in the world. Through the analysis of the existing laws and regulations, summarizing the current situations of state financial information disclosures laws, analyzing the existing laws and regulations and classic cases by using the methods of normative analysis and case analysis, the paper draws a conclusion that the problems of state financial information disclosure institutionally lies in the imperfection of legal system and practically lies in the information provided by the government can't satisfy people's right to know. In the third part, some constructive suggestions are promoted for the improvement of state financial information disclosure. Firstly to build up an opened information system concerning culture and impel the government's willingness to publish information. Secondly, we should mend the pace to improve information disclosure legislation and construct a thorough legal system for financial information disclosure. Thirdly to make sure a complete protection system and promote the implementation of financial information disclosure laws effectively.