Based On Stakeholders’ Information Needs Of Our Government Accounting Reform Study

Based on the government’s fiduciary duty theory, all citizens have ownership of thecountry.The government accepted the commission of citizens to organize and manage thenational activities, Therefore assume fiduciary responsibility to the public.However at this stage, China’s government accounting information disclosed theexistence of many deficiencies and shortcomings, unable to meet the needs of informationusers. Government accounting functions, budget accounting functions overlap, which makesnon-standard accounting information, the Government Accounting information can not meetthe needs of the stakeholders. Accounting information to connect the government withinformation users communicate with a bridge has not been fully exploited, the GovernmentAccounting Reform.Government accounting reform in China is not a new topic, from1997to adapt to theestablishment and development of the socialist market economic system, China’s governmentbudget accounting reform began. However, until now the government accounting to a theeffectiveness of small, little substantive progress. Process and direction of the governmentaccounting reform ultimately depends on the demand of information, This article bystakeholders in the survey, to gauge the stakeholders on the basis of government accountingchoices, and specific information needs of government accounting. Furthermore, this articleon the cost-effectiveness of the government accounting reform, and further demonstrated thefeasibility of the reform of government accounting. Conducted a survey of institutionalenvironment on the reform of government accounting and provide a reference in order topromote the government accounting reform in China.University of study of information disclosure in the past compared to standardizeresearch methods to study, this innovation is based on stakeholder theory design of surveyquestionnaires, collecting data for the empirical analysis, empirical research methods toundertake a study on accounting information disclosure in colleges and universities.