Research On The Correlation Of Officials Heterogeneity And Government Financial Information Quality

With the development of information technology and the network popularization,the public as stakeholders also widely involved in the political life,constantly promote the government to promote the quality of financial information.At present,our country although has to strengthen the cultivation of clean government,promoting anti-corruption,however there is still a waste of resources,the phenomenon of corruption,government officials,as the leader of the government,should be timely disclosure of accounting information quality,subject to public supervision,but government officials out of self-interest,to reduce the political risk will lower the quality of financial information.The heterogeneity of government officials and government financial information quality in the same framework to study,to improve the government financial information quality,smooth communication channels between the government and the public,make public supervision role play to effectively,in order to face the change of government function,promoting government officials to realize the change of the government to "service-oriented government" to lay a good foundation.Based on the above analysis,this paper select officials heterogeneity index as explanatory variables,government financial information quality to be explained variable,to study government officials heterogeneity on the quality of the government financial information.Research process is divided into five parts,the first part of this article to a general summary,elaborated this article research background,research significance,research ideas,research methods and innovations.The second part of the related literature at home and abroad were reviewed.The third part defined in this paper,the concept of relevant variables and combing the theoretical basis of this article.The third part is the research design,including the research hypotheses are proposed according to basic theory and measure of each variable and the selection,data sources and sample selection,and build a mathematical model of this paper.The fourth part is the empirical analysis,using statistical analysis software for this article has collected the data from 2013-2015 contains 306 samples of descriptive statistics,correlation analysis,multicollinearity analysis and regression analysis to test the hypothesis in this paper.The fifth part is based on the results of this article puts forward policy Suggestions and limitations of this study.Through the empirical analysis shows that:(1)government officials annual promotion,government financial information quality will decline;(2)government officials age does not affect the government financial information quality.(3)government officials by the higher education level,the higher the government financial information quality.(4)government officials promoted the quality of financial information to the government at the provincial level weak negative influence to the municipal government.(5)the government officials at the provincial level the education level of the impact on government financial information quality superior to the municipal government.In this paper,the innovation points: link the heterogeneity of officials and government financial information quality,widening the research field of government accounting,at the same time to improve the quality of our country government finance information provides a new direction,provide a certain basis for strengthening political governance.In this paper:(1)the deficiency of the government financial information data collection difficulty,so this article measure index of government financial information has some limitations.(2)the lack of available for database query,officials heterogeneity index by manual search,so only select the three officials heterogeneity index and other indicators research remains to be extended.