The Research On Need-oriented Governmental Accounting Information Disclosure

The matter of governmental accounting innovation attracts the whole world as one of the most burning issues of accounting. In recent years, being an important ingredient of the establishment of public finance system and the reform of budget management system, governmental accounting is held in high regard by government and academe. But the current researches of governmental accounting in China are mainly focus on the accounting objectives, accounting basis, relationships between budget accounting and governmental accounting, and care less about the other factors. The Chinese governmental accounting information has been eagerly demanded both domestically and internationally, the innovation of governmental accounting should put more effort on the public, so it is necessary to take full-scale research on the governmental accounting.To improve the quality and level of the disclosure is not only the necessary demand to perfect the market economy system, enhance the restriction for governmental behavior and improve the financial transparency, but also the qualification for China to participate in the financial markets competition worldwide . There are many problems in disclosing the governmental accounting information in China currently, it has been far away from standardization, and more should be done to reach the international standards. The status quo of Chinese governmental accounting information disclosure system cannot correspond with the deepening needs of accounting information, goes against the healthy development and innovation of governmental accounting, so it must be studied and solved.This dissertation consists of five chapters. The first chapter is the preface. The significance of picking up the subject, and the clue, methods, nodes as well as innovations of the study are generally introduced. The second chapter is the theoretical base of the whole study. In this chapter, basic theories of the accounting information disclosure are systematically introduced, the subjects of governmental accounting information disclosure and the theoretic of accounting information disclosure needs-oriented. The third chapter is the analysis of the current accounting information disclosure of Chinese government and the existing problem of the disclosure system from two aspects of demand and supply. The forth chapter is the international comparisons of governmental accounting mode and information disclosure. It mainly introduces the German-French and Britain-American governmental accounting models,...