Research On The Financial Information Disclosure Of The Main Functional Areas Based On Eco-budget Cooperation

In order to improve the status of the ecological resources and environment of the main functional areas, governments at all levels not only carry out the indirect finance funding collaboration between the central and local government, but also start the direct finance funding collaboration between the main functional areas. With the haze, water and other environmental problems deepened, the governments raise the credibility crisis, the public are more concerned about the source and usage of budget funds which are to protect main functional areas. Therefore, it is necessary to integrate the budget funds which are scattered among traditional government budget, forming the eco-budget cooperative funds of the main functional areas. It is significant for us to study the disclosure information of eco-budget cooperative funds which are used to improve the ecological resources and environmental management of the main functional areas.This article researches the information disclosure of the main functional areas basing on extent social responsibility theory, asymmetric information theory, stakeholders theory. This paper discusses the supply and demand of financial information from the stakeholder aspect, finding that it affects the eco-budget cooperation to lead a higher requirement to the financial information disclose. Concerning the demands of stakeholder, this paper defines the subject of the financial information disclose which is based on the eco-budget cooperation in the main functional areas. It is goal-oriented to construct the financial information disclose which is based on the eco-budget cooperation of the main functional areas. Finally, we put forward suggestions on how to improve present situation, which includes completing the crisscrossed fiscal transfer payment system of information disclosure, building perfect eco-budget report of the main functional areas and sound accounting standards.