Government Accounting Financial Information Requirement And Government Accounting Reform Under The Background Of Transitional Economy

Beginning with the reform and opening, our country finance function from the centralized distribution and direct investment into indirect economy regulation, meanwhile the financial revenue and expenditure content also produced major change. Along with the social market economy and further opening to the outside world and the increase in fiscal content changes, our government accounting information user’s scope is expanding. Our government accounting financial information user is mainly divided into three variety. First, external information users and agents. Second, internal information users and agents. Third, other information users. Based on the background of transitional economy, the demand of financial information on governmental accounting reform to what effect, and the financial information users in the use of financial information on government financial supervision is it right? Has accelerated the problem such as the reform of government accounting.This is a questionnaire research method. The questionnaire all questions using the Likert scale method design, namely according to problems with degree is strongly agree, agree, undetermined, disagree, very disagree.The first part, introduction to the background of our country economic system reform and Financial information demand and government accounting reform in a review of the literature.The second part, mainly introduces the transition economy background details overview and government financial information demand theory. Namely divide government financial report provides information and the government financial information users need information two aspects to discuss the defects and demand led to reform motivation. And based on the above analysis, puts forward problem questionnaire.The third part, mainly introduces questionnaire question design and questionnaire structure content validity examine. First of all, segment six questionnaire question for32questionnaire item. Second, the sample collection is face to face through acquisition and E-mail two ways, investigation and study is divided into internal information users and external information users. Again, the questionnaire survey to the component change according to an analysis, and then respectively and the questionnaires of validity, reliability test.The four part. Main content is the questionnaire data collecting and analyzing and its analysis results are discussed. First of all, for the government financial information users needs we put forward three problems and attached13item to carry on the analysis. Secondly, for the government financial information users to the present budget accounting system in two questions and10item to carry on the analysis to talk about. Again, from the background of transition economy put forward a question and6item analysis to discuss the external environment on the influence of government accounting reform.The fifth part is the conclusion, suggestion and defects in the article. First of all, according to the three questions of the financial information demand analysis information demand for government accounting reform effect. Secondly, the government meet the needs of government financial information users should be set up a transparent, first class of service platform, finally, the article deficiency due to the authors’ability is limited, in questionnaire design and the method of data points on some deviation.