| As an important part of financial information,final accounts information can comprehensively reflect the use of funds in financial and budgetary units,at the same time it can reflect the attention of society to financial affairs and government behavior to a certain extent.The disclosure of final accounts is a best way of using final accounts information,therefore,to study the use of final accounts information,it is necessary to pay attention to the disclosure of final accounts.After the promulgation of the new Budget Law,it put forward clearer provisions and higher requirements for the disclosure of final account information,and played a positive role in promoting the legalization and standardization of final account information disclosure.The openness and transparency of financial information can not only improve the implementation of economic policies and the governance capacity of the government,but also enhance the public participation and satisfaction,and further help the public understand the policy orientation,the management efficiency and the level of the performance management of government,that plays a positive role in building a service oriented government,it provides help for the better use of final account information.This paper takes the promulgation of the new Budget Law as the background,by using the research data of Shanghai University of Finance and Economics to Study the Financial Transparency of the Chinese Government and the Ministry of Finance Budget and final accounts public ranking to sort out the development process of financial information disclosure in China and the current situation of budget and final accounts disclosure in Gansu Province.At the same time,using multiple governance theory and performance information utilization theory,the current situation and existing problems of each subject are analyzed from the perspective of the government,the public and the third party.Through analysis,it is found that the use efficiency of the final account information by all parties at the low level,mainly due to the government does not pay attention to the final account information,the complexity of the final account statement,the low public attention to the final account disclosure,and the weak effectiveness of third-party supervision and feedback.From all aspects of analysis,some suggestions were put forward as follows: to establish supporting laws and final accounts assessment mechanisms,to improve the quality of disclosure,to strengthen supervision functions and other measures.And achieve the aims that improving the efficiency of the use of final accounts within the government,in order to enhance the transparency of government information and the purpose of improving social credibility. |
