A Research On Governmental Financial Information Disclosing In The Model Of New Public Management

The western new public management theory's connotation is very rich and it includes public choice theory of politics and industry and commerce business management theory of management. It's main enlightenment to the governmental finance information disclosing lies in: the essential target of government finance information disclosing should be reflecting the public fiduciary duty; constructing perfect government financial report system; government finance information disclosing should be transparent, complete, full and relevance; implementing the power and responsibility occurs accounting system. These requests are our country's goal of governmental finance information disclosing reform under the new public management model.This article had five chapters. The first chapter is introduction. It contents the background and practical significance of this article topic selecting, literature review and concept definition, research methods and research frame. The second chapter mainly introduces the western new public management movement and the theory and the guiding sense to the government finance information disclosing and rationale of governmental finance information disclosing. The third chapter analyses our country's governmental finance information disclosing present situation and existence problems. The fourth chapter obtained some beneficial enlightenment through the comparison and analysis about US and several west countries' government finance information disclosing institution. The fifth chapter proposes specifically reforms suggests of our country's government finance information disclosing institution countermeasure.The government finance information disclosing institution construction content is very complex. In order to enable it have the true feasibility, we must pay attention to many related reform. The consummated governmental finance information disclosing institution and developed information technology will certainly to contributes for our country's governmental public management day by day.