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Research On The Impact Of Cadre Performance Evaluation On The Quality Of Government Financial Information Disclosure

Posted on:2021-01-01Degree:MasterType:Thesis
Country:ChinaCandidate:H Y ShiFull Text:PDF
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With the gradual deepening of the reform and opening up process,the overall level of China's economic development has been greatly improved,and achievements that have attracted worldwide attention have been achieved nationwide and even worldwide.However,at present,China is transitioning to a market economy system,and the corresponding government accounting is facing a key point of reform.With the development of economy and science and technology,social supervision is being strengthened,the role and functions of the government are changing,and the trend of globalization is becoming stronger and stronger,all of which put forward new ideas on the integrity,reliability and timeliness of our government 's financial reports Challenge.As a behavior selection process,government financial information disclosure is bound to be affected by the attitude and behavior of executive cadres.After analyzing and investigating the research results of relevant experts and professors,it is found that many government agencies in China are not enthusiastic when proactively disclosing their financial status.Therefore,this article selects the cadre performance evaluation as a research perspective,and at the same time combines the internal interests of local governments at all levels and external environmental variables to examine the influencing factors of the quality of local government financial information disclosure from all aspects.First of all,this article chooses the principal-agent theory,the scientific development concept,and the citizen's right to know as the theoretical basis.After sorting out and analyzing the practice and research results of the previous experts and professors,I found the starting point of this article.Then,based on China's basic national conditions,from the perspective of the cadre's performance evaluation,collect financial data on the official website of each prefecture-level city in Jiangxi Province,comprehensively score through the DI scoring system,and analyze the current 2007-2016 prefecture-level cities in Jiangxi Province.The current status and changing trends of the quality of financial information disclosure,and the current level of disclosure of the three dimensions of government financial information is shown in a chart.Finally,this paper selects 10 prefecture-level cities in Jiangxi Province from 2007 to 2016 as sample data.Through exploratory factor analysis and principal component analysis,three comprehensive indicators are obtained to measure the performance evaluation of cadres,and the corresponding multiple The linear regression model uses Excel and SPSS software to analyze and process the data to verify that the cadre performance assessment affects the quality of government financial information disclosure.In the conclusion drawn by the method of multiple linear regression,the analysis of the results found that the higher the proportion of economic development assessment,the lower the quality of government financial information disclosure;the higher the proportion ofecological environment assessment,the higher the quality of government financial information disclosure;The higher the proportion of cultural and educational assessment,the higher the quality of government financial information disclosure.Finally,according to the above research conclusions,it is proposed to control the proportion of economic development assessment,strengthen the proportion of ecological civilization assessment and enhance the public's attention to the quality of government financial information disclosure.
Keywords/Search Tags:performance evaluation of cadres, government financial information disclosure quality, local government
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