A Study On Government Financial Information Disclosure System Based On Performance Evaluation

For a long time, government and its relevant departments have been plagued bythe the financial fund management system which is not perfect, and standardized,lowefficiency. It Also largely affect and constrain the process of building of financialinformation disclosure system.Establishing a standardized and effective financialinformation disclosure system based on strengthening financial funds performanceevaluation,which have an important role to improve administrative efficiency, andbuild the sunshine government, democratic government, responsible governmentand efficient government.The thesis is on the basis of the relevant literature research, the use of PublicAdministration, Finance and the political science theory and research methods,combining theoretical research and empirical research, the study of performanceevaluation and public information interactive theorycombined abroad,to promote theexperience and practice of performance evaluation and financial informationdisclosure system construction. By analyzing the situation of our country, based onperformance evaluation perspective,to find out the problems and address these issuesto further improve our financial information disclosure system of the suggestions toexpand and enrich the theory of public finance management system, strengthen theawareness of government funds management and financial information publicawareness, promoting the financial information disclosure system constructionprocess.The first part present the background and significance of the topic and therelevant literature Research, based on study of domestic and foreign financial fundsperformance evaluation and financial information disclosure theory, to show an intrinsic necessarily link between the performance evaluation and financialinformation discloure. It is also pointed out that the theoretical research generallyfocused on the performance evaluation or financial information, but rare in thetheoretical and practical levels especially in the scientific system of performanceevaluation and financial information disclosure effectively integrating. The secondpart describe the meaning and theoretical basis of the financial information disclosureand performance evaluation. At the same time, from the signal transmission theory,principal-agent theory, new public management theory and the theory of publicfinance theory, discusses the necessity and feasibility of the establishment of thefinancial information disclosure system based on performance evaluation. The thirdpart expound the status of China’s financial information disclosure systemconstruction, point out four major problems including that the existing laws andregulations are not perfect, the content is not comprehensive and specific, the lack of amanagement system support, and the lack of effective supervision and restraint. Thefourth part describe the construction status of financial information disclosure systemin major foreign countries, elaborate on the experience of information disclosure rulesand regulations, information disclosure, financial reform, and performance evaluationof some Western countries, and focus on combination of City A to do detaileddiscussion and description. The fifth part put forward design ideas and measures tothe financial information disclosure system based on the performanceevaluation,which including strengthening of the regulatory system construction,innovative management systems and mechanisms, improve the performanceevaluation system, further promote the reform of budget management, and improvethe information disclosure mechanism. The thesis concludes with a contribution ofthis paper and the existing limitations, and direction for further research isrecommended.