A Comparative Study On The Annual Report System Of Government Information Disclosure Between China And The United States

Government information disclosure annual report system was initiated by the United States,and soon followed by other countries and regions.After 40 years of development,the US information disclosure annual reporting system has been basically formed,and achieved good effect on rule of law,gradually become an indispensable government information disclosure system.The China government information disclosure annual report system was identified as a state-level system began in the "People’s Republic of China government information disclosure regulations",and was formally implemented in May 1,2008.Due to late arrival,China’s government information disclosure annual report system is not only in the stage of exploration and implementation,but also faces many problems.This article focuses on this,taking US government information disclosure annual repo rt system as the object of study.Through applying the research methods,comparative analysis and empirical analysis,to study the annual report system of government information disclosure between China the and United States,the author thinks that China should learn the successful experience which the Chinese government should optimize the contents of the annual report system and pay attention to the syste m of the central and local convergencehesion from the United States.At the same tim e,the Chinese government should also improve the legal level which is the basis of th e annual report system,realize the normalization of public participation and make the accountability mechanism of the annual report system sound.The author expects to m ake necessary exploration for the construction of the government information disclosu re annual report system in China.