Discussion On Accounting Information Disclosure Of Our Government

The NPC and CPPCC which was held in China in2010,has aroused the sustainable concern of the public about the annual finacial report system of government.By last year,"the establishment of the budget balance system across the financial year, government financial reporting system based on the accrual basis accounting basis " has become the clear requirements of the Third Plenary Session of the eighteen Central Committee of Communist Party of China "on comprehensively deepening reform of certain major issue decision". This makes the study and practice of the government accounting information disclosure become a hot topic of public concern once again. With the rapid development of the world economy, the transformation of government functions and fiscal management system reform, the quality of the accounting information of our country must improve to meet the more needs of information users.All levels of government in our country current trial is still the budget accounting system, it can not objectively reflect the degree of government performance, it can not truly reflect the government accountability, so that it is difficult to make the right decision according to the provided information for the users of accounting information. To some extent, this will affect the progress of market economy system reform in China and international engagement. However, the current government accounting information disclosure mechanism in China is not perfect, there are many places need to improve.In theory, the reaction degree of the fulfillment of government public fiduciary duty, and according to the performance of the degree to realize the public fiduciary duty free, which is one of the main targets of government accounting information disclosure. Integrity, reliability, understandability and sufficiency and timeliness, these are the basic characteristics of accounting information disclosure what the government should have.The main carrier of the disclosure of the government accounting information is the government financial report, it includes the government budget report and government financial report.The government comprehensive financial reports must be based on the accrual basis of accounting,according to the quality characteristics of accounting information of government.In order to disclosure o the government accounting information systematically and to implement the government accounting information disclosure work under the effective incentive and supervision mechanism, China must build up a complete and effective system for government financial report.However, because of the particularity of the government accounting, to make the government accounting information can get full disclosure, perfect degree of the government accounting system in China is just one of the factors considered, China’s specific national conditions and the political system and economic development level should also be combined with to make a comprehensive consideration.However, the current research in the aspect of government accounting information disclosure is not yet mature, there are many places to be carried on the further research for scholars.This paper based on principal-agent theory, asymmetric information theory and the new public management theory, through the analysis of the status of accounting information disclosure of our country government, including the causes of problems and the disclosure of the government accounting information process summary existing government accounting information utilization efficiency low, the government accounting information disclosure transparency poor, the disclosure of the government accounting information content not comprehensive and disclosure not standard, put forward the countermeasures and suggestions of improvement of the government accounting information disclosure system from the following aspects for the essential reason:first, disclosing the government accounting information widely;second, to explore measures to improve the efficiency of accounting information disclosure of our government combined with the current background of the age of information network;third, to improve the government accounting information disclosure system in china;fourth, improving the incentive and supervision mechanism for accounting information disclosure of our country government.Hope for contribute my strength to our government accounting reform advancementThis paper includs four parts. The first part introduces the research background and research significance of this article, literature review, research ideas and research methods of this article and this article frame structure, etc, according to the current politics hot spot.The second part discusses the quality characteristics and the content of the government accounting information mainly using normative analysis method, briefly expounds some theory related to the government accounting information disclosure.The third part analysises the cause of these issues at a deeper level of in-depth, contacting the high speed development of the Internet era background, from the perspective of network disclosure to explore method to improve the efficiency of accounting information disclosure of our government.The fourth sector based on the profound analysis of the problems, puts forward the improvement of the government accounting information disclosure system of countermeasures, in order to be able to give certain guidance for the reform of government accounting information disclosure system of our country.