The Research On The Quesiton Disclosed Of Our Government Accounting Information

Government accounting information disclosure is an emerging research topic. As theconstruction of public finance, and government budget management reform is an importantpart of the government in recent years, the accounting information disclosure research andpractice by the academic circles and the wide public attention. On the accounting informationdisclosure of the depth and breadth of also have higher requirements. In particular, domesticand foreign public to the government finance information’s right-to-know requirements aregrowing louder and louder. How the government accounting information disclosure system tothe public at large to provide true, complete reflect the operation of public property processand results of the information society has become increasingly the focus of attention.However, because of government accounting particularity, perfect our governmentaccounting information disclosure system is not only a simple accounting problem. Toachieve the government accounting information disclosure not only should consider ourgovernment accounting development, maturity, while also taking into account the specificnational condition of our country, the political and economic system and the level ofeconomic development and the social cultural environment. But foreign governments onaccounting information disclosure in China started earlier, but have been relatively successfulexperience and theory, due to China’s government accounting information disclosure problemto be solved, and the world’s problems are common issues. Therefore, our country can drawlessons from the foreign government accounting information disclosure research methods,theoretical foundation and successful experience, combined with China’s specific nationalconditions of our governmental accounting information disclosed the question research.At present our country government foreign disclosure of government accountinginformation is mainly based on the governments internal management needs, there are a seriesof problems, far cannot satisfy the public demand. Therefore, based on the governmentaccounting information supply and demand perspective to study how to improve thegovernment accounting information disclosure problem, has the important theory significanceand the practice value. This paper is divided into four parts. The first part raises the question,mainly elaborated the selected topic background, research significance, research methods,problem and innovation and shortcomings, clear the train of thought of research; the secondpart from the necessity and moderation perspective introduces governmental accountinginformation disclosure theory, summarized the improvement of government accountinginformation disclosure research results, which lays the theoretical foundation for study; third (Part third, Chapter4) analysis of the problem, The third chapter uses western economicsanalysis of supply and demand analysis of China’s government accounting informationdisclosure problems, and explores the root of the problem, the next step for the proposedcountermeasures to lay the foundation; the fourth chapter through field research a case studyof Shandong province government information disclosure situation and existing problems,further demonstrated in the third chapter of governmental accounting information in Chinadisclosed problems; the fourth part (the fifth chapter) to solve the problem, on the basis ofanalysis, from macroscopically level and microcosmic level two aspects proposes theimprovement of governmental accounting information disclosure policy recommendations.Government accounting information disclosure system construction content is very complex,so that they can be really have the maneuverability, attention must be paid to the variousreform measures are combined with each other, mutually supporting, join each other. Perfectgovernment accounting information disclosure system combined with the increasinglydeveloped information technology; be sure to be our country government public financemanagement to improve performance to make outstanding contribution.