Research On Accounting Information Disclosure Of Government Departments At The Provincial Level In H Province

In recent years, follow by the continuous improvement of the socialist market economic system, in the key period that the functions of the gradually government transform to a service-oriented government, with more participation who from public to join the political, their desire to understand the process of entrust of responsibility become stronger, as result, they require government to give high level open information. As an organic part of the government information system, by announced a comprehensive and accurate accoun ting information, government accounting information give a very important improvement of fiscal transpar ency, in addition, it is not only effectively prevent to power of corruption, but also an important way to imp rove the efficiency of governance. In2014, at the second conference of twelfth session of national people’s Congress, our premier Keqing Li in his report mention that:"the implementation of standardized,open and t ransparent budget system in an all-round way. To put all the governmental income included into the budget, and implementation of the whole caliber of budget management. All levels of government budget and final accounts most report to the public, the basic and expenditure project of the department budge must gradual ly open to the public, all of the "three funds" must open to the market, we need to create a financial environ ment, which does not cover under the shadow, and it must let our public to understand and oversee." This s peech fully prove that our leaders have a stronger determination to open government accounting informatio n to the public, and build up a comprehensive and systematic information disclosure system.As the disclosure of the budget information in government departments, government department become the important carrier of government accounting information disclosure. The fiduciary responsibility of government department makes it necessary for the internal and external information user to understand the fulfillment and status of government fiduciary responsibility. It is very important and significant to study the accounting information disclosure issues for improving government accounting information disclosure and improving information transparency. Based on the requirements of master’s thesis, this thesis will use H provincial government units as study purpose. By constructing analysis dimension and analyzing the current status of accounting information disclosure in H provincial department, this thesis will find out reasons and provide improving suggestions. This thesis will use the provincial government disclosure of accounting information as the entry point. First, this thesis will review the relevant research literature and the basic theory. Second, based on the principal-agent theory, new public management theory and the rights to know theory, the theoretical construct analysis dimension will be built from the angles of target integrity, quality and ease. By selecting the department-level units for the survey purpose and analyzing the current status of accounting information disclosure in the H provincial government, the problems of incompletion of accounting information, the need of improvement in information quality and the optimization of convenient access to information are existing in the building of H provincial accounting information disclosure. The causes of these problems include the incompletion of relevant law, restrictions on budgeting system, imperfection of accounting reporting system and the need for improving the level of accounting information disclosure. Finally, from the national overall design and the specific implementation in H province, this thesis will provide some suggestions of improving government accounting information disclosure construction. This thesis will have some practical signification of combining with the current government information disclosure practices and hot social issue.