Research On The Disclosure Of Government Accounting Information

Disclosure of governmental accounting information for many people may be a new topic.For Chinese have the traditional thinking of the "official position" and market economicreform begins very late in China, the role between the people and the government tends to bepassive and the disclosure of governmental accounting information slowly get the attention ofthe government and the people. The disclosure of governmental accounting information is abridge of communication between the public and the government, not only to escape thepublic accountability of the government to meet the needs of the people’s socio-economicactivities, but also to promote the construction of efficient government and reducegovernment operating costs. In the context of the rise of new public management movement,the disclosure of governmental accounting information is increasingly becoming the trend ofglobalization. It is beneficial for both of the government and the public.Under the background of the system construction and our people in politics are on therise in demand for accounting information from the government, our government began to tryto promulgate laws and regulations to gradually push forward the construction of governmentinformation disclosure system, such as the2008State Council promulgated the People’sRepublic of China Open Government Information Regulations,2010issued by the Ministry ofEducation "Journal of Information Disclosure", the hope of eventually built to ensure that allkinds of government information, including accounting information, disclosure of the true andcomplete system, the establishment of efficient responsibility system for the government toprotect the people’s right and to build efficient government.The disclosure of government accounting information gets attention soon, so theconstruction of the relevant system is not very good in our country. So I write this article inthe accounting perspective, combined with the government accounting theory and theexperience of the disclosure of government accounting information of the Western countries,to analyze the problems existing in our country’s disclosure of government accountinginformation, in order to give some suggestion to this system. In this article, there are apostscript and the other six parts. The first part is the introduction describing the background,significance, research methods and content of this article; the second part is an overview of the theory of government accounting disclosure, including the four concepts and qualitativecharacteristics of accounting information from the government, the government accountingentity describing four aspects and the importance of government disclosure of accountinginformation. The third part analyzes the theoretical basis for the disclosure of governmentaccounting information. The fourth part is the problem analysis, combined with governmentaccounting information disclosure theory and an overview of the disclosure of accountinginformation in China. There are five aspects of the problem and the cause of the problem isanalyzed in the section six. The fifth part describes the four western developed countries’mode of the disclosure of government accounting information, and draw useful inspiration toimprove our government accounting information disclosure. The sixth part is a top priority ofthis article for improving strategies. Draw on the useful experience of Western countries,made a total of six recommendations of strengthening legislation, the establishment of agovernment accounting system, hoping to improve our country’s disclosure of governmentalaccounting information.