A Research On Accounting Supervision Problems In Basic-level Government

Accounting supervision, not a new product, has already emerged for many years, and the debate about it has lasted for long. Accounting information is produced and disclosed by accounting entity. Accounting supervision means the internal control and external supervision towards to accounting information, so it is necessary to study and analyze governmental accounting supervision from the external aspect. Compared with other superintendents, the government has many priorities, because there is no relation dependence and beneficial correlation between the government and the supervised. Meanwhile, the government is charactered with independence, authority and enforceability so that the governmental sanction can be carried out to lawbreaking behavior. Governmental accounting supervision is a kind of forceful entity behavior and the government coordinates politics, by means of politics, economy, law and so on to guide the production and disclosure of the accounting information. The purpose is to protect the benefit of all participants and promote the smooth operation and the well-organized development of capital market and economy.Through the analysis of the present accounting supervision research in our country and with the dominant role of financial sector established in accounting supervision areas due to Accounting Law, it can be seen that the accounting supervision of financial sector is more significant. In the accounting supervision of the financial department, our country has made favorable unremitting endeavor to establish and perfect the “trinity” accounting supervision system which accumulates valuable experience to deepen the supervision work. However, some problems exist besides much achievement. Especially, there are some urgent issues in the accounting supervision of the basic-level government, including the classification of the functions, coordination, and much supervision and less institutes. It is essential to put forward the relevant suggestions to present situation and existing problems of the Chinese basic-level government.This study bases on the theories of accounting supervision and basic-level government. Firstly, this study illustrates the accounting supervision of the basic-level government and conceptual definitions, and then introduces the accounting supervision system in basic-level government as well as the significance. Secondly,the analysis of supply and demand of the accounting supervision in basic-level government is elaborated in Chapter three including analysis of motivation, subject of supervision, supply, demand and satisfaction. Researchers establish a model after the data analysis and integration through questionnaire. In the demand analysis, the public cognition of the accounting supervision system in basic-level government gets the priority in this research. Finally, this study presents the current existing problems, raises the normative suggestions for the accounting supervision in basic-level government enhances accounting information quality and builds efficient government.