Research On Financial Information Distortion In Administrative Institutions Based On The Investigation

China's current implementation of the budget accounting system to cash accounting basis,accounting information administrative institutions simply reflect the status of implementation of the budget,the public can not understand the information of sustainable balance sheets,on the government's operating results and financial resources.The administrative units of accounting information transparency is not high,the public supervision of the government's fiduciary duties on the basis of accounting information and make reasonable economic decisions,therefore,of great significance to improve the quality of accounting information in administrative institutions.In 2014,the State Council approved the Ministry of finance "accrual government consolidated financial reporting system reform program",which marks the reform of administrative institution accounting has entered a substantive stage,put forward new requirements on the quality of accounting information of administrative units;in 2015,the Ministry of finance ministries meeting approved the "government accounting standards-Basic Principles" the quality of accounting information system,the establishment of administrative institutions.Nevertheless,because of the complexity of the government institutions in our country,there is no unified administrative units of accounting information quality standards,and administrative units of accounting information in reliability,understandability,relevance,authenticity and other aspects has great defects,therefore,improve the quality of accounting information of administrative institutions,to promote the government the accounting reform,improve fiscal transparency,the government has profound significance to realize the administrative institutions of the accounting target.The new public management theory,principal-agent theory,information asymmetry theory and right theory based on the government as a public client,it is necessary to provide administrative institution accounting information quality,the elimination of the government and the public the information asymmetry phenomenon,to ensure public access to high quality accounting information to make reasonable decisions.In the context of the agent theory,study found that the accounting goal of administrative institutions is not clear,the main administrative institution accounting information for internal management,the quality of the accounting information characteristics of administrative institutions is not clear.This paper from the two dimensions of evaluation the quality of accounting information of the administrative institutions of the standard and content of analysis of the current situation of the quality of accounting information of administrative institutions,found that the government did not establish a unified system of accounting information and accounting information,the administrative institutions of the content has great defects.The administrative units of accounting information has great defects in reliability,integrity,relevance,timeliness,unable to provide true and complete financial information,the lack of perfect financial reporting system.This paper mainly explores the causes of the problems in the accounting information quality of the administrative institutions from three aspects:the accounting objective analysis,the government accounting system and the government supervision mechanism.Government accounting objectives are not clear,leading to the quality of accounting information of the administrative institutions of the standard is not clear;the realization of the basic accounting,budget accounting system,administrative institutions accounting conceptual framework,lack of supervision and management mechanism is not perfect,limit the administrative units to improve the quality of accounting information.Finally,from the clear administrative institutions accounting objectives,users and the reporting entity level and scope,the establishment of the administrative institutions of the accounting information quality evaluation standard,the introduction of accrual basis of accounting,the establishment of administrative institutions financial reporting system,construction of fiscal sustainability report,perfecting the administrative institutions of the accounting information disclosure law laws and regulations system,the establishment of public sector CPA audit system and puts forward improvement measures.The quality of accounting information of the administrative institutions of the problem,not only has the theoretical significance to improve the quality of accounting information system,and to promote the reform of government accounting,improve the accounting information transparency of administrative institutions,has the practical significance of government administration efficiency evaluation.