Research On The Government Budgetary Accounting Information Disclosure Of H County-level City Under Accountability

In recent years,The central and local governments attached great importance to the disclosure of budgetary accounting information of local governments.The government department received much attention as the main body of accountability about the public and many information users.The government urgently needs to release its accountability through the budgetary accounting information disclosure.The announcement of local government revenue and expenditure were widely publicized to the society could helps to protect the public's right of information,participation and supervision,and also urges local governments to enhance financial transparency and efficiency.With The China's New Budget Law,budget disclosure,the three public expenses disclosure and debt information disclosure,Some deficiencies in the disclosure of government budgetary accounting information have been remedied,However,the budgetary information disclosed by local governments was still unable to satisfy the information users.Deepened the reform of financial system,increased the attention paid to budget and enhanced public political participation put forward higher requirements for the scope and depth about government budget accounting information disclosure.China's local governments urgently need more comprehensive,objective and standardized budget accounting disclosure information.This article chooses the current situation of accounting information disclosure in H County-level City government as an example which compiled comprehensive financial report on the basis of accrual basis earlier under the accountability.This article discusses the existential problems in the disclosure of budgetary accounting information by H county-level city government and reference the experience of budgetary accounting information disclosure in Chiayi City Government of Taiwan.The countermeasures to solve the problems that budget accounting information disclosure ofH county-level city government were put forward.This article is divided into seven parts: The first part is background;The second part are theoretical on information disclosure of government budgetary accounting;The third part,the present situation of budget accounting information disclosure at H county-level city is introduced.The fourth part are problems and reasons;The fifth part,the experience of budgetary accounting information disclosure in Chiayi City Government of Taiwan;The sixth part are countermeasures;The seventh part are conclusions to point out the limitations.