A Research On Accounting Information Disclosure Problems In Basic-level Government

With the improvement of Chinese socialist market economy, deepening reform of government functions to service-oriented management across from the original type, that is, from "power-oriented" to "responsibility-based" change. In such an environment in the form, the public want to know and supervise the use of government power and public awareness of the growing use of resources, which the government information public demands a higher degree. Our Government is divided into five managements. Implementation of government policy to progressively expand, which is a test of the government performance management, strengthen supervision is undoubtedly an important means to improve government management performance, through accounting information disclosure can understand the level of government in fulfilling functions during the implementation of the budget and financial management situation. China's current social system in a democratic set up, the responsible government agency is entrusted by the people to manage the economy and society, the government fulfill the relevant functions to ensure the orderly operation of all aspects of the State and the government wants to discharge its fiduciary responsibility requires commitment effective government accounting information disclosure. As China has a large population of 1.37 billion, the public face of the vast rural areas. The essence of the government's policy is entrusted to village township government execution, in essence, the village township government agency. Therefore, the village by the township government accounting information entrusted to fulfill the functions of government management accounting information and the township level of government as grassroots governmentaccounting information disclosure, more conducive to the public supervision of the government to improve government performance has important significance.Based on principal-agent theory, new public management theory, the theory of fiscal transparency and citizen right to know theory, the use of standard research method to analyze the content and form of grass-roots government disclosure of accounting information, combined with the grass-roots government accounting information disclosure questionnaire survey, analysis of the current status information disclosure grassroots government accounting, as well as the wishes of the public accounting oversight and accounting information to meet the needs of the situation, put forward countermeasures to improve basic government accounting information disclosure. To strengthen the supervision of grassroots governments condition to perform their duties, the grass-roots level to improve government performance.