Study On Improvement Of Accounting Information Disclosure Of Huaihua Municipal Government

On the background of global integration and transformation of government functions,as public participation in public affairs is more and more popular,the public have stronger desire to know more about the implementation of public fiduciary responsibilities.As for Government accounting reform has been advancing,government information disclosure faced higher expectation.Government accounting information is an significant part of government information,complete and accurate disclosure can help the implementation of public fiduciary responsibilities known by the public,avoid corruption and promote the efficiency of government governance.Government information disclosure is the important measure of building a service-oriented government,and it is also a key step for government accounting reform.Establishment and improvement of government information disclosure system and government information disclosure quality evaluation mode can be helpful for forming complete system safeguard,improve the governmental transparency and let service-oriented government construction move forward.This paper based on Principal-agent theory?New public management theory?Stakeholder theory and Right to know theory,from the Perspective of Government Accounting Reform,studying on the improvement of government accounting information disclosure.This paper selects the status of accounting information disclosure of Huaihua government departments as the research object.By summari zing domestic and foreign research theories,build analytic dimension,expose the problem,sum up the reason,finally put forward the suggestion.Specifically,this paper follows this logical framework:firstly,from the point of view of information users ' need for government accounting information disclosure,government accounting reform and the change of government functions,propose the necessity and significance of studying this issue,briefly combs the research literature about government accounting information disclosure at home and abroad;secondly,it summarizes the theory,defines the important concepts such as government accounting and government accounting information disclosure,and systematically introduces the relevant theoretical basis;thirdly,this paper studies the status of accounting information disclosure in Huaihua government,put analysis of the incomplete disclosure of existing assets information,debt information,special funds information and the quality issues such as incomplete content,lack of comprehensibility and timely disclosure,and then analyzes the causes of existing problems;then,for the purpose of exploiting the experience worthy of reference,summarize the disclosure of accounting information of provincial government departments in the United States,New Zealand,the United Kingdom,Australia and Hunan,and draws inspiration from the comparison;finally,combining theory and practice,based on the background of government accounting reform,a series of targeted suggestions for improving the accounting information disclosure of Huaihua municipal government are put forward.