Our Government Accounting Information Disclosure Mechanism

In recent years, the Chinese government accounting information disclosure was orderly progress. "Budget Law", "Regulations on Open Government Information" merely stipulates that the Government should disclose accounting information, what information should be disclosed is not right, what format disclosure, disclosure of the time, frequency, and disclose what ways by which specific sect oral disclosure, which departments and the departments disclosed in aggregate, the combined scope of these specific content are not precisely defined.This paper argues that disclosure of government departments to establish awareness, compliance with the relevant system requirements, comprehensive and accurate disclosure of government accounting information. For difficult to quantify natural resources, cultural heritage, pension gap, the government contingent liabilities and other information can be disclosed by way of illustrative documents, but also the use of schedules and statements report the supplementary functions in the system of rules expressly required to be disclosed range of information, content, methods, improve government accounting information disclosure timeliness and completeness, standardize the behavior of the government disclosure of accounting information. Through a large collection of central and local government disclosure of accounting information, accounting information disclosure of the status of the government to identify government accounting information disclosure system level deficiencies and problems.Build government accounting information disclosure mechanisms of implementation and feedback mechanisms, mechanisms of implementation of information disclosure by constraining government accounting principles, objectives, content, methods of government to regulate the disclosure of accounting information, give full play to the role of constraint enforcement mechanisms. Feedback mechanisms, including public disclosure of government administrative expenditure evaluation and audit institutions audit and supervision designed public administrative expenditure evaluation indicators provide the basis for the public evaluation and standards. The audit report also proposed reporting system into the government to build a complete reporting system enhanced the credibility of government accounting information disclosure. Feedback effects of feedback mechanism on the implementation of mechanisms to promote the role of a good run.