Research On Financial Information Disclosure Of Government Departments

In the government work report of 2018,Premier Li Keqiang emphasized that it is necessary to “fully advance the disclosure of government information”.Disclosure of government information is the statutory obligation for the government.It is an important part of advancing the construction of the national governance system and the modernization of governance capabilities.It is an important basis for realizing citizens' right of access to information and safeguarding the normal operation of democratic politics.The disclosure of financial information is a key part of the government affairs.In recent years,the party and government have constantly stressed the need to promote the disclosure of financial information.In particular,it is necessary to fully implement the disclosure of fiscal budget and accounting.The local governments at all levels will follow the relevant requirements of the Central Committee of the Party and the State Council.The disclosure of financial information makes up the core details of disclosure of government information.This paper comprehensively uses content analysis method,literature research method,case analysis method and induction analysis method to analyze the financial transparency of 11 municipal governments in Jiangxi Province from 2015 to 2017 through longitudinal comparison of the time dimension and horizontal comparison of the sectoral dimensions.By establishing an indicator evaluation system and basing on the data from the Nanchang Municipal Government website,the financial information disclosure status of 40 municipal departments in Nanchang City was analyzed and researched.A series of common problems existing in the departments of government of Nanchang City and even in the whole country were discovered,such as the disclosure of financial information not being standardized,not being in time,not being substantial,etc.and the causes of which had been digged into deeply.At the same time,on the basis of predecessors' research,this article draws on the advanced experience and effective practices of developed countries in the disclosure of financial information,and sums up the enlightenment for promoting financial information disclosure.Finally,from different levels,the overall thinking and targeted measures for improving the disclosure of financial information are proposed.