Research On The Accounting Supervision Of The Basic Level Government

With the rapid development of economy, people's living standard has been improved, Under the premise of sufficient material guarantee, the cultural level and the spiritual life level of the citizens have been greatly improved,which makes consciousness of citizen participation also enhanced constantly.The public has put forward higher request to the government's ruling level, especially the growing concern of the grassroots government. Grass-roots government work in the first line, directly facing the public, It is also a strong promoter and executor of the policy. Therefore,it is very important to improve the performance of local government,improve accounting information disclosure quality to meet people's increasing demand for accounting information, it is especially important to enhance fiscal transparency. Although the government accounting reform in China in recent years has made a lot of achievements, the accounting system is also in continuous improvement, however, research on local government is not much throughout these reforms,especially in local government accounting supervision.Playing good basic level government accounting supervision is conducive to reducing the occurrence of illegal phenomenon, improving the government performance performance and the quality of accounting information disclosure and financial transparency. But accounting supervision of our local government has some places to be perfected. Scholars have relatively little research in this area, the supervision system also has a lot to be improved,so that it can not play its due role in supervision.In this paper, the following contents are mainly studied by the methods of survey, induction and normative research and empirical research:(1) the definition of the basic level government.Although the village committee has been defined as the autonomous organization of farmers from the legal form, But in the process it fulfills the part of the functions of township government.Therefore, the village accounting supervision is the research content of the part.(2) the investigation of the current situation of the accounting supervision in the basic level government. Supervision is divided into internal supervision and external supervision, this article investigates from the station and results of external supervision,analysis the current situation of the supervision of the grass-roots government,point out the problems existing in the supervision and operation mechanism.(3) On the basis of the relevant theory, the subject,supervision content,supervision principle,supervision target of the supervision of the basic level government accounting is defined. Improving the internal supervision system and external supervision system of the accounting supervision of the basic level government.In this paper, through the analysis of the station of the government accounting supervision,finding the problems existing in the internal supervision and external supervision and putting forward the corresponding solutions.Village committee and neighborhood committees in cities will be incorporated into the grass-roots government accounting supervision system and supervise the whole process of financial funds to improve the efficiency of grass-roots government funds,the information disclosure system and to improve the performance of the government.