Research On The Disclosure Of Governmental Accounting Information In China

The disclosure of the government accounting information is a kind of important way.The government provides information by that way, and the information is helpful to the social public to analyse the achievement of the government.At the same time,the social public need the information to make some decision. The disclosure of the government accounting information sets up an important communication bridge between the government and the spacious social public, and exerts an unassailable effect. Until now,our country still stays the underway stage on the side of the disclosure of the government accounting information, and there still exists some places that needs farther improvement.However, the improvement of the government accounting information disclosure is not a simple accounting question. Because of the particularity of the government accounting, the disclosure of the government accounting information not only need consider the developmental degree of the government accounting ,but also need consider the fact situation of our country, the developmental level of the economy and the circumstance of the politics and the special culture. Of course,the question in the disclosure of the government accounting information is the same to others country in the world. So the way of research and the theory elements on the disclosure of the overseas government accounting information have the important revelation to our research.The dissertation consists of seven chapters. At the beginning, the article difines some correlative concepts, and then introduces the theoretical base of the disclosure of the government accounting information. Then the part introduces the mature experience on the research of the government accounting information disclosure and that give our research the inspiration. The principal part of the dissertation is the systemic analysis of the current accounting information disclosure of our government and this chapter brings forward many existing questions in the disclosure system. For example, there have not integrate report system in government accounting, the lower diaphaneity of our finance etc. At last,combine some international researches about the disclosure of government accounting information which are helpful for our innovation, the sixth chapter gives some suggestions for constructing governmental accounting information disclosure system in the way of information users,information provides,system basic and so on. The last part is the summary of the above contents,and it abstracts all related conclusions.To improve the quality and the degree of the government accounting information disclosure is the necessary require for further consummating the market economy mechanism,further restricting our governmental behavior and participating in the international integrated economy competition. In present stage,the disclosure our government accounting information havn't still systemic standardization, and exists big disparity compare with the internation standard, so the research on this problem is difficult but significative.Because of kinds of difficulties, the article has some limitation. With the restructuring of our political and economic system, the research on the information disclosure in our government accounting will further improvement.