Study On The Quality Characteristics Of Government Accounting Information From The Perspective Of Social Responsibility

As a kind of economic management and service tool,government accounting mainly reflects and supervises the process of economic operation through the method of exporting information,thus realizing the goal of economic management,which has its own natural governance function.As a political,economic,social,cultural and ecological accounting information system,government accounting has an important role in the transformation of government functions,the creation and development of the responsibility society,the performance of trustee responsibility and the transparency of government work.China is in the key period of the transformation of government functions,and it is the key to establish and develop the social responsibility of the government as a public management organization in ensuring the effective operation of the government accounting information system.The key and basis of ensuring the normal operation of the whole information system is to ensure the quality of the government accounting information and the quality of the accounting information,which determines the performance of the government's social responsibility,and will ultimately affect the realization of the multi-level target of the government accounting.The quality requirements of government accounting information,as the criteria or basis for the regulation of information quality,can have a decisive impact on the quality of accounting information.In the new era,the public has a higher level of government accounting information quality,and the government in the responsible society should meet the public's demands for the effective accountability of the society to provide high quality accounting information to meet the requirements of the quality of accounting information.Therefore,the research on the quality requirements of government accounting information from the perspective of social responsibility is not only the need to improve the quality of accounting information,but also an important guarantee to promote the effective accountability of the government.On the basis of the new public management theory,the theory of public trustee responsibility,the theory of citizen's right to know and the theory of information asymmetry,this paper uses the normative analysis methods,such as literature research,theoretical analysis and logical reasoning,to sort out and analyze the basic theory of government social responsibility and the quality requirements of government accounting information.The present situation and existing problems of the quality requirements of the former government accounting information are discussed,and the reasons for the problems are analyzed and analyzed,and then the characteristics of the quality of government accounting information in the perspective of social responsibility are enriched and the evaluation criteria and the structure of the hierarchy are studied on this basis.Finally,the paper puts forward some targeted measures to guarantee the effective implementation of government accounting information quality.Providing high quality government accounting information has a decisive influence on enhancing government credibility,reducing the public's expectation gap on the credibility of government accounting information and ensuring that the government performs the social responsibility effectively.Through the research on the quality requirements of government accounting information and on the basis of enriching the relevant theoretical contents,the paper aims at improving the quality of the government accounting information and promoting the performance of the government's social responsibility.