Study On The Imbalance Of Supply And Demand Of Chinese Government Accounting Information Under The Public Accountability

With the development of market economy and democratic society, the social public awareness of their rights and obligations gradually increase, the public is paying more and more attention to the government accounting information, our government's responsibility consciousness is also enhanced. As the trustee, Government public accountability obligation is to fulfill the will of the people who need the help. Government accounting information reflects fiduciary responsibility fulfillment situation, is the effective basis of public accountability. Thus, government accounting information disclosure work is particularly important to the government's every department. However, in the process of government accounting information disclosure execution, governments at all levels appears imbalance between supply and demand, and government staff do not pay enough attention to it. The information disclosure cannot satisfy the public and the development of democratic society, at last, cannot adapt to the government's public accountability.Based on the above background, from the perspective of public fiduciary duty, together with the current government accounting information disclosure theory, this article takes government C as an example, which uses investigation and study method to know government accounting information disclosure. This paper also uses investigation survey questionnaire of government accounting information demand to analyze the imbalance between supply and demand the government accounting information disclosure and the influence factors. By this paper, we can get the following main conclusions:the factors affecting accounting information disclosure are both government internal and external factors. The internal factors:national accounting information disclosure system is not sound and there is no compulsory execution, no independent audit verification institutions, accrual basis reform prepare financial report is not yet fully effective, government staff professional skills and quality is uneven, government officials'free public fiduciary duty consciousness difference; The government main external factors:diversified information users and information needs diversification. From the internal and external factors influencing the government accounting information disclosure, in combination with the practical situation of C, this paper puts forward some countermeasures to improve the imbalance between supply and demand of government accounting information disclosure:to establish and perfect the government accounting information disclosure mechanism, to establish independent audit verification mechanism, to urge as soon as possible to complete the government accounting reform, to strengthen government staff quality and professional skills training, to improve government officials free public fiduciary responsibility consciousness, diversified matters method is to apply to deal with the diversification of information users demand. Form above measures, make the social public know the government performance information analysis and evaluation, implement effective full disclosure free to perform the functions of government and public fiduciary duty cost in the process of resources.