Study On The Basic Government Accounting Information Disclosure Oriented Performance Evaluation

Along with China’s socialist market economy system continues to improve, as well as the deepening of administrative system reform, the government has gradually transformed to a service-oriented government form management government, The public to supervise the implementation of the government functions and the desire for the use of public resources is more intense,put forward higher requirements on the government accounting information disclosure degree.As the "New Public Management" boom appears, Performance Evaluation has been highly concerned to a great extent, so if you want to terminate the public accountability of government, the government accounting information disclosure must be fully implement based on performance evaluation..With the reform of government and increasingly transparent government system, public ownership is more intensive,for the right to know the requirements of government accounting information has become more elevated, full disclosure of government performance information is imperative.In this paper,on the basis of comb and clarify the relationship between performance evaluation and information disclosure, comparative analysis, surveys and other methods are used to elaborate the six chapters of the full text.first of all,the government accounting information disclosure studies were reviewed, summarized in the previous academic achievements of experts and scholars, this paper describes the current situation of accounting information disclosure of our country local government information disclosure, and find out the existing problems. For accounting information disclosure of information that occurred during conflict demand and supply issue, in order to evaluate the performance-oriented accounting information disclosure to study this research perspective, and that perspective to the performance evaluation of Accounting Information Disclosure of necessity be detailed on instructions and data to support the theory.Then, the town government practice report is based on analysis of accounting information need to understand the basic government accounting information, use and demand, with the survey data show further accounting information disclosure should be based on performance evaluation as the starting point. Finally, according to the appears problem,some valuable opinions and suggestions are proposed.This article is in access to relevant research results at home and abroad,drawing on previous studies based on the experience, grasp of basic government accounting information disclosure features,looking for people needs on the basic government accounting information,in order to put forward more practical suggestions.Currently, The irreconcilable contradictions occur between the growing demand of accounting information and social development can not meet the needs of the public, the public is also put forward higher requirements on accounting information disclosure of China’s basic government, In face of this situation, China should make full use of foreign accounting information disclosure mechanism and perfecting accounting information disclosure contents, in order to achieve the functions of government better, keep trying to enhance public trust to the government.