Research On The Realization Path Of Government Accounting Balancing And Optimizing Power Allocation

"Chaos or order to stratagem is prior to a country",the thesis has incisively interpreted the importance of government accounting in national governance.In order to better the governance role of government accounting,it is necessary and important to clarify the realization of the governance function.The core of governance is how public power is scientifically configured and functioning effectively,and the process of national governance is also the process of the allocation and operation of public power.Therefore,this paper explores the realization path of government accounting balancing and optimizing power allocation,analyzes the different roles played by the government accounting information users and the work they do,in order to enrich research related to governance function of government accounting.This paper uses the method of canonical analysis,including research method and inductive reasoning method.Based on the literature review,this paper combs the effect of government accounting information and then respectively discusses the realization path of government accounting to the balance and optimization of power allocation from the perspective of three kinds of information users.This study has the following findings.Firstly,as internal users,the central and local governments and relevant institutions clarify the requirements for the generation and disclosure of government accounting information through rules and regulations,and improve the transparency of government power allocation through information disclosure.The generation and disclosure of government accounting information are conducive to enhancing communication within the government.Through the provision of transparent and true information and quantization of qualitative responsibility,the accuracy and scientific performance evaluation of government will be improved,which contributes to the strengthening of the internal administrative system reputation constraints,and ensuring oversight of accountability,correcting and limiting the local government intervention in market offside behavior,reducing the absence of local government in the public sphere,so that the allocation of power can be checked and optimized.Secondly,among quasi-internal users,the role of the higher level government or the competent authority is similar to that of the internal users;representatives of legislatures and supervisors enhance horizontal oversight and accountability with effective government accounting information and weaken the "preference alternative" effect by participating in politics;government audit or supervision agencies belong to the internal power balancing and optimizing mechanism,who use government accounting information to strengthen supervision and the results of their work will provide further decision support to the government and the relevant agenciesThirdly,among external users,the creditor uses the government accounting information to judge the financial sustainability and the solvency of the government,and restricts the government behavior through the capital investment decision and the attitude of repayment of the existing debt;the news media strengthen the disclosure of government accounting information through interpretation to ease the information asymmetry between the government and other stakeholders,and trigger broad participation of the public to play the"agenda setting function",so they can push the government and officials to respond directly or trigger bureaucratic accountability in administrative system or horizontal accountability of related institutions based on public opinion,and ultimately achieve media accountability;the public use their right of knowing and expressing and supervising to realize the constraints of the formation of public power.At last,the roles different users play in constraining power allocation are interrelated.that means internal accountability in administrative system,horizontal accountability,news media accountability and social accountability work together to balance power allocation,making it to be limited and effective so as to be conducive to maximizing the public interest.In this paper,power allocation is taken as a breakthrough to study specific realization path of the governance effect of government accounting.The study is part of the realization path of the government management function of government accounting,which has both theoretical innovation and practical significance.As a cross-sectional study of government accounting and state governance,this paper expects to provide possible incremental contribution to perfecting and deepening relevant theoretical research.However,due to personal limitations,the research should be further deepened in future,so as to better provide theoretical and practical reference for using government accounting information to balance and optimize power allocation.