Research On Related Questions Of Government Finance Information Disclosure

The government finance information is the government accounting system's reflection on the confirmation, the measurement and the record to the government operational activities,which is based on the a series of specific accounting procedures and steps from the value angle, also is a bridge connects the government and the social public. Because the government is a unique financial operation body, for the comprehensive accurate reflection its finance operation condition, the government finance information should not only include financial result information whose calculation and the reflection is based on the government financial accounting method, but should also include the government budget information to reflect government finance operation plan.Since the Party 17th Meeting, the Party and the national ruling idea continue even emphasize the Party 16th Meeting's spirit, namely make the scientific development concept and the construction harmonious society as the time's main melody. The financial revenue and expenditure activity is the government administration idea's concrete manifestation in public resource disposition, disclosing the government finance information is utilizing the financial language to explain the government administrative program. The government being in power idea's innovation promoted the government finance information disclosure reform, Premier Wen Jiabao once requested to innovate government management pattern, lodge the management in the service, supply better service for the basic units, the enterprises and the social public, this above symbolizes the making service government's start. The construction service government requests to disclose government finance information, the government has the duty to explain its fulfillment situation of fiduciary duty to the society and the work efficiency and the achievements. Under the-socialist market economic system, government should be one limited liability government, its function should be making up the market malfunction on the condition that the boundary gradually be clear between the government and the market. To improve government finance information disclosure is helpful in the enhancement government finance decision-making's transparency and openness, the lifting the publics'right to know and participate, the impeling the foundation of the limited liability government.The research on reforming our country's government finance information disclosure still on the initial stage, need to supplement and perfection. How to let the expenditure truly anifest the social public needs, how to make the social public fully understand the degree of society public need realization through the government finance information disclosure, how to unify our country's actual situation to reorganize a set of government finance information disclosure system which is conformed to our country present reform of the financial system and foresighted, is urgent to find the solution to these questions. This article take kinds of information theory as a foundation stone, stresses in the new public administration movement influence, after understanding our country present government finance information disclosure system's insufficiency, profits from the overseas government finance information disclosure system's superiority positively, unifies our country national condition, to explore and establish a government finance information disclosure system,which has the Chinese characteristic, international commeasurable and the scientific standard, wishing that the researsh can make the contribution to the reform of our country government finance information disclosure by the time.This article mainly uses the normative and positive analysis as the methodologies. The theory stems from the practice, is abstract, broad and the summary to the practice; At the same time, the theory value lies to the practice instruction. The analysis to the government finance information disclosure system correlation theories provides the explicit theory instruction for our country government finance information disclosuer system's construction, but utilizing the theory to our country government finance information disclosure system reformation is the final goal which is this article study aim.This paper is divided into five chapters, and they are summarized as follows:Chapter 1:Introduction. Firstly, introduce the research background and motive. Secondly, given a foreign and domestic research literature review of information disclosure theory. Finally, presented the meaning of this paper and combed the research approach.Chapter 2:Discussion the correlation theories foundation of government finance information disclosure and be clear about the related concept of the government finance information disclosure. First, analysing government finance information connotation and quality character. Next, carring on the theory which the government finance information disclosure to seek the source or origin. Finally, from three aspects of the ruling idea's renewal, the social contradictory change and information technology's progress, pointing out the necessity of disclosing the government finance information to our country.Chapter 3:First enumerate concrete practice of American's, British's, New Zealand's overseas government finance information disclosure; Next, the thorough discussion in overseas government finance information disclosuer to find the general character and the place for reference. Finally, unified our country's concrete national condition, pointing out reference international experience which can use for our country government finance information disclosuer system construction process.Chapter 4:Discussed our country government finance information disclosure's present situation as well as the existence question, and proposed construction tentative plan which has the Chinese characteristic and the actual operation significance to the present condition. Is clear about these questions to be very important to the fifth chapter of research. Our country government finance information disclosure that mainly manifests in the performance of budget aspect, is mainly took the Government department, the Legislature and Accounting division's useful decision-making as the guidance, little considers exterior user's information need. Although our country government positively improve and the consume government finance information disclosure system, however, the refinement degree of our country government finance information disclosure is insufficient in the content, disclosing timeliness and the important aspect in the financial information are insufficiency, which makes distances with the current our country leaders "the transparent government" under the pattern the government financial report disclosure request. After being clear about the government finance information disclosure should have the goals such as the establishment public, standard,and the transparent as well as the disclosure should have the content, our country in established and consummates the government finance information disclosuer system must pay attention to the goal's hierarchical, the government finance information quality character reasonable determination as well as the two aspect compositions of information disclosure system improvements.Chapter 5:this chapter respectively discussed our country government finance information disclosure system's two constituents are the budget report system and the financial report system's reform measure, the actual content involves the disclosed content and the way, finally showing concrete aspects affected our country government finance information disclosuer system construction like price change and the pension debt.This article main contribution manifests the view in our country public finance management reform which is fashionable generation of development, disclosed the related question to our country government finance information to carry on the canonical parse. First, in the paper selected topic, the research on government finance information disclosure is relatively new in our country. Next, in the paper content, this article stresses on to the government finance information disclosure practice discussion. The government finance information disclosure's related question research in the theorists and the practical realm has been major and the deep problem, our country politics economy unceasing development set a higher request to the government finance information disclosuer system. As a result of myself knowledge and ability limitation, this article also has many insufficiencies in the research depth and the breadth.