The Research On Government Department Accounting Information Disclosure

The disclosure of government accounting information is an important way toprovide the comprehensive related information about government activities, that’salso helpful to the improvement of budget transparency, construction of the sunshineand responsible government. Department budget and governmental informationpublicity makes government departments an important subject of the disclosure ofaccounting information. It is also necessary to reflect the fulfillment of governmentdepartments’ accountability. So the research on government department accountinginformation discloser is very important.This dissertation describes the theoretical basis of the whole study, such as thetheory of public accountability, new public management and good governance. Publicaccountability is the base of information disclosure. New public management asksmore information disclosure. Based on good governance theory, governmentdepartment accounting information disclosure needs to analyze the impact of "system"environment. Under the premise of this theory, the study found that the maindisclosure target is for internal budget management services, the information aboutassets, liabilities, cost performance and eco-budget is incomplete. Also, theinformation quality is low in understandability, reliability and timeliness. Then thestudy analyzes the cause of the problem from the dual perspective of system andtechnical. The legal basis and the conflict between the Budget Act and informationdisclosure, also the existing budget management objectives are institutionalconstraints. While the cash basis and reporting system limit the content and form ofdisclosure technially. Then the last part gives some suggestions of improving the legalbasis, Deeping reform of budget management, reforming accounting basis andreporting system.The analysis of information influence factors from a system perspective is veryspecial, and significant in theory. This dissertation also has deep analysis of currentsituation and problems. So the proposal is more practical.