The Research Of Financial Information Disclosure

Financial information is one of the important government information of national economy and people’s livelihood, is an indispensable resource in public management activity,and is to reflect a certain period of time the key indicators of the overall situation of social and economic development in a particular area. Vigorously development of the reform of fiscal information public disclosure to promote democratic political construction, expanding open government, enhance the democratic process, such as the people’s political participation has important strategic significance, is also building the rule of law government, responsibility government, transparent government. Of our country the government information disclosure regulations of the People’s Republic of China is the main legal basis, the government information disclosure of the past five years, for all levels of government information disclosure work play a great role in promoting and expanding scope of government information publicity than in the past, government transparency enhances unceasingly, the masses’ right to know are well protected. But from a long-term perspective, economic and social development of our country government information publicity system present situation and the citizens’ demand still exist between the larger gap. Especially financial information disclosure, some popular problems such as "three funds" for the poor and the capital, land, government budget, and it involves the livelihood of the people in the field of administrative fees information disclosure, the calls for more and more high. This shows on the one hand that to enhance the enthusiasm of the masses to participate in politics, effective democratic politics construction, also explains the current level of job of financial information disclosure has yet to be promoted, the relevant system involving remains to be perfect, such as active disclosure of financial information and the public’s expectation gap, financial information disclosure system, lack of legal protection barriers that exist in the financial information disclosure system in the implementation and supervision mechanism and absence of relief channels, etc. For these problems, the first thing to perfect legislation of financial information disclosure cancel constraint to the qualification to apply for public, further expand the public scope of government information, and given the administrative organ’s leading confidentiality of a certain period to gradually improve the fiscal information disclosure supervision and safeguard way.