Research On Quality Evaluation Of Government Accounting Information Disclosure From The Perspective Of State Governance Demand

In recent years,with the continuous worldwide development of the new public management movement,the issue of state governance has become the focus of research.As an important governance tool,government accounting is also in a critical period of reform opportunities.The disclosure of government accounting information as an important prerequisite for government accounting to serve state governance has very important research value and significance.At present,from the perspective of research,there are few studies on government accounting information disclosure from the perspective of state governance needs.Based on this,from the perspective of state governance needs and in combination with the existing system in China,this paper constructs an evaluation index system for the quality of government accounting information disclosure,which includes the dual structure of government budget information and government financial information,and applies this system to provincial government trust in China.The evaluation of the quality of information disclosure is based on the current performance of provincial government accounting information disclosure reflected by its evaluation results,from which problems are found,reasons are analyzed,and optimization suggestions are put forward.Firstly,this paper defines two key concepts of state governance and quality evaluation of government accounting information disclosure,and summarizes the role of government accounting information disclosure in the process of state governance on the basis of theoretical analysis and literature review,as well as the evaluation methods,evaluation dimensions and evaluation indicators of the quality evaluation of government accounting information disclosure.The results of this part lay a theoretical foundation and analytical framework for the follow-up study of this paper.Secondly,on the basis of theoretical analysis,this paper divides the levels of the main body of state governance,and summarizes the requirements of the quality of government accounting information disclosure in three aspects:disclosure content,disclosure time and disclosure channels by studying the demand characteristics of the main body of state governance on the quality of government accounting information disclosure.Then,based on the needs of sate governance,this paper constructs a more comprehensive and detailed evaluation system for the quality of government accounting information disclosure.Finally,the above-mentioned evaluation system is applied to the evaluation of the quality of accounting information disclosure of provincial governments in China in 2017,and further analyzes the problems and reasons.The main contributions of this paper lie in two points.Firstly,it can provide a new research perspective for the disclosure of government accounting information,and promote the disclosure of government accounting information to serve state governance.Secondly,it tries to put forward a more comprehensive quality evaluation system applicable to the parallel system of government budget accounting and government financial accounting,which is helpful to provide theoretical support and practical impetus for the improvement of the present situation of government accounting information disclosure in China.