Design On Local Governments At The Provincial Level In Our Country Accounting Information Disclosure System

The government finance information disclosing is a emerging researchsubject.On the other hand, the government is a special and independent economicentity. So the academic and the public pay attention to the research and the practice ofthe government finance information disclosing. They give the high require to thedepth and the breadth of the government finance information disclosing.In the opinionof the theory and practice that domestic and foreign country has gotten the results:The essential target of government finance information disclosing should be reflectingthe public fiduciary duty. And it also is the effective basis used to extricate the publicfiduciary duty. So the government finance information disclosing must has characterof authenticity, integrity,sufficiency and timeliness and so on. The government budgetreport and government financial report are the main carriers of the governmentfinancial information Disclosure.On the other hand; government adopts accrual basis,and then constructs the government accounting calculation system of effectiveconsummation of the financial report system and systematically realizes the disclosureof the government finance information. Our country socialist market economicsystem’s gradual established and consummated.Our country urgently needs toestablish the public finance management system which adapts with the marketeconomy.Financial control urgently needs to move toward publicly, fair. Thegovernment finance information disclosing is one part of the public financeconstruction and the government budget management reform important component. Inrecent years, the Chinese government Department responsible of the work andacademic circle pay attention to it.Based on the perspective of government accounting information supply anddemand,this paper finds the current and existing problems of accounting informationdisclosure system of China.After theoretical research analysis,this paper putsforward the policy suggestions. This article divided five parts. The first partintroduces the background of selecting article topic and practical significance, literature review, research technique,research frame and so on. The second partmainly elaborates government accounting information disclosure theory.Through thetheoretical analysis,this part claims the necessity of accounting information disclosureand lays a theoretical foundation for the whole paper.After The equilibrium of supplyand demand analysis,the third part of system find our country accounting informationsupply and demand present situation and the factors that affect supply anddemand,which provide basis for financial reporting system design.The forth part ofsystem analysis our country government finance information disclosure’s insufficiency,and discusses its existence question in correlation analysis’s foundation the origin. Thefifth part are research conclusions,which focus on the description of the developmentof financial reporting system,such as scoping study of financial report targets andusers,and the design of financial report system.