Study On The Governmental Accounting Reform To Enhancement The Fiscal Transparency

Nowadays, the existing governmental accounting system was lagging behind the high-speed development of the social economy in China, which could not meet the needs of the social various aspects of the accounting information. Our country to participate in international cooperation and competition in more areas, in order to adapt to the trend of economic globalization, the current government should improve governance efficiency and improve fiscal transparency. In order to improve the quality of accounting information, enhance the level of scientific and meticulous financial management, China should strive to promote and improve the governmental accounting reform. Fiscal transparency is the key factor of good financial governance plays an active role in the governance efficiency as the core of the governmental accounting change. Enhance fiscal transparency can not be separated from the technical support of the governmental accounting system, and the process of enhancement the fiscal transparency are closely related to the process of reform the governmental accounting.In this paper, through the combination of theory and practice, scientific and standardized research methods, logical reasoning and historical unity of governmental accounting and fiscal transparency theory. Through induction and deduction, summary of and analyze the problems about our current governmental accounting reform and enhance fiscal transparency. Through comparative analysis method, the actual fiscal transparency with the minimum requirements of the International Monetary Fund (IMF), as well as the transparency of the financial situation of China’s provinces. Find out inter-provincial fiscal transparency vary greatly, but the overall situation has improved each year. Through case studies, drawing on International Budget Partnership (IBP) in94countries around the world of the financial data, a detailed analysis of the reasons for the formation and the important factors for enhancement of the fiscal transparency, as well as to give advice and recommendations to improve the fiscal transparency from a long-term perspective and short-term point of view. The findings of the present stage of fiscal transparency comprehensive analysis of the causes and make recommendations accordingly. Summarized intrinsically linked to the governmental accounting reform and enhance fiscal transparency, combined with governmental accounting reform established by Professor Luder, called Contingency Model, considering the impact of various environmental factors on the reform of governmental accounting, fiscal transparency, enhance subject to different national political the profound environmental factors. Contingency Model for the analysis of fiscal transparency, enhance environmental infrastructure provides a good analysis of ideas, its analysis of variables including the irritating factors in the process of reform and political characteristics, characteristics of the social structure and affect the implementation of the reform of existing obstacles, in order to assess the fiscal transparency in China to enhance the favorable and unfavorable factors. A multi-level, multi-dimensional and multi-angle and perspective on how to improve fiscal transparency. Learn from their advanced experience, combined with our special form and circumstances, put forward a feasible path to enhance the fiscal transparency of China.