Study On Government Accounting Disclosure Based On Index Difference

Reform of government accounting information disclosure, it is the universal concern ofthe community of information users. International Federation of Accountants (IFAC) andInternational Monetary Fund (IFM) Makes provision for the government accounting shoulddisclose the information content and degree. Western countries use government financialstatements disclosure various types of financial information, the integrity of its governmentfinancial statements system is a model of government accounting reform in other countries.Compared to New Zealand, Britain, Australia, the United States which has a sound theoreticalresearch and practical experience, our government accounting disclosure situation is worrying.Such as: the purpose of disclosure is unclear, lack of effective integration of information,qualitative characteristics of government accounting information are incomplete, the mode ofinformation disclosure is unreasonable. Therefore, the government accounting informationdisclosure system needs to be further improved.In order to solve the problems in our government accounting disclosure, this papersuggests improve government accounting information disclosure system from the followingaspects:The first part is about basic theory of government accounting information disclosure. Itmainly defined the scope of the study is budget accounting, means of government accountinginformation disclosure, the theory of government accounting disclosure index, make moredetailed classification in government accounting information.The Second part includes empirical analysis of the level of government accountinginformation disclosure. Build government accounting disclosure information index, analyzethe overall information disclosure situation, and reveal the status of each categories andprovinces. By the comparative analysis, pointed out the shortcomings and deficiencies in ourcurrent budget accounting information disclosure system. For example, governmentaccounting information as a whole lower level of disclosure, lack of legitimacy information,debt information and cost information disclosure, the status of provincial governmentaccounting disclosure are significantly different.The third part combine with the problems, put forward the following suggestions: First, it is necessary to improve the disclosure of accounting information in each category. Secondly,we must improve the current government financial reporting system. Finally, select theappropriate government accounting information disclosure mode, and improve relevant lawsand regulations, provide support for the reform.This study is conducive to improve government financial reporting system, discloseeffective government accounting information. Effective government financial managementinformation conducive to the transformation of government functions and the reform ofbudget management system, meet the need of macroeconomic management. Our governmentaccounting should be developed with international governmental accounting harmonization,guarantee government accounting information to meet the need of international organizations.Establish a Government accounting information disclosure system which can effectivelyimprove the performance of government-run, improve the quality of disclosed information,and enhance the transparency of government financial information. However, take intoaccount the economic costs of the reform required and may be subject to a varietyof resistance. Reform of government accounting disclosure system can only step-by-step, alsoneed the support of government departments and the public.