Research On Final Accounts Disclosure Based On The Background Of Budget Law Implementation Regulations

Government financial information disclosure is an important measure to build a service-oriented government and realize the public informed of the government affairs.As one of the important parts of government financial information,financial final accounts can comprehensively and systematically reflect the usage and flow direction of financial funds.Therefore,the disclosure of final accounts has a profound impact on the implementation effect of government public management and public service functions.Since China has been entered the 13 th Five-Year Plan,the financial final account information disclosure of the Chinese government has achieved remarkable results,and also made gratifying progress in the construction and improvement of the legal system,the optimization and sound management mechanism,and the gradual enhancement of transparency.However,there is still a certain distance between the government and the construction goal of "taking openness as the normal and non-disclosure as the special case".In view of the current practice circumstance,the government financial budget and final account information disclosure system has yet to be perfected in the aspects of the perfection and standardization of the management system.Under the current system,the public’s right to know the information related to public finance cannot be effectively guaranteed,which strikes the foundation of public’s right to supervise the government’s public management.With the amendment of Budget Law Implementation Regulations,new demands has been made in terms of the financial final accounts information disclosure,which undoubtedly puts forward higher requirements to the financial information disclosure work.Therefore the systematic research on this problem males high realistic significance,which is able to promote the institutionalization and standardization development of the final accounts information disclosure,and also make a positive impact on the scope and timeliness of financial information disclosure.Firstly,this paper elaborated that Chinese government is in the key period of reform and transformation nowadays,after the implementation of the Budget Law Implementation Regulations,financial final accounts information disclosure is the key block to build the Five Type Government,is the premise condition to guarantee citizens’ rights,also is the important measure to prevent corruption.Then,this paper comprehensively analyzes the research status and related theoretical research on the disclosure of government financial final accounts information under domestic and abroad background,summarizes the existing problems in the disclosure of current budget and final accounts,and expounds the path selection of the disclosure of current government departments’ budget and final accounts.Then,the article takes the disclosure of final accounts of provincial departments in J province as the research object and conducts research through two methods of literature analysis and comparative analysis.To define the concepts related to the disclosure of financial final accounts,such as financial transparency,financial information disclosure and departmental disclosure of final accounts.At the same time,this paper explains the theoretical basis of transparent government theory,right to know theory,public finance theory and information asymmetry theory,which deeply analyzes the connotation,content and way of the financial final accounts disclosure,highlights the important position of departmental final accounts in the final accounts of governments at all levels.Through the comparison of final accounts information disclosure between the central department and the provincial department of J province,based on the current actual situation,this paper makes a comprehensive analysis of the current development circumstance of financial final account information disclosure in China.Besides,this paper summarizes and expounds the forms and scope of information disclosure.Not only expounds the results that J province provincial department of final accounts information has several years of active publicly to the society,public aging on track,unified capture link on the same platform,increasingly complete detailed contents,but also makes a compare with the the central department in several aspects.To sum up the results of the contents,methods,management systems construction in Financial Final Accounts information disclosure,and to conduct an analysis which identify several problems,that is lack of practical conditions in grass-roots level,disclosure ideas has not formed,disclosure contents stop at account-book-disclosure,narrow transmission channels,as well as lack of the depth and breadth in supervision of disclosure.In the end,suit the remedy to the case,put forward proposals: Speed up the improvement of systems construction for disclosure works,Enhance the degree of specialization in disclosure works,Improve the information quality of disclosure contents,Pursue the high efficiency and convenience of disclosure channels,Strengthen the participation and interaction of the public.