The Study Of Government Perofrmance Evaluation-oriented Government Accounting Information Disclosure

In recent years, with the improvement of China’s socialist market economic system, thedeepening of the reform of the political system, the government has gradually managedgovernment transition to a service-oriented government,"power standard" to Responsiblestandard ". In this case, the masses of the people you want to understand the more intense thedesire of the Government to exercise its power, and the use of public resources, which putforward higher requirements for the degree of openness of government information. On theother hand, under the influence of the "new public management" movement in Westerncountries, pay more attention to improve the work efficiency of the government, to reduce theadministrative costs of the government, government performance evaluation as a scientificmanagement tool for government work results and management efficiency However, the lackof quantitative performance information has become a bottleneck restricting the developmentof performance evaluation theory and practice. Government Accounting as the currency of theeconomic system, have a natural advantage to provide quantitative information. Our existinggovernment accounting system defects, even in official documents which did not appear theword "Government Accounting" in favor of the budget accounting, accounting informationdisclosed in the budget accounting system is far from satisfying the performance evaluationinformation needs. Therefore, the paper performance evaluation as an entry point to expandour government accounting information disclosed.This thesis consists of five chapters. The first chapter is the introduction, the main thesistopic background and significance of research, literature review and related concepts defined,research ideas and research methods, and this article innovation. The second chapter on thebasic theory of government accounting information disclosure, including the principal-agenttheory, the theory of New Public Management and the Public’s Right to Know. The thirdchapter elaborates improve government accounting information disclosure reasons, includingperformance evaluation-oriented overview of the development of China’s GovernmentPerformance evaluation, the goal of government accounting information on governmentperformance evaluation support, government accounting information disclosure should beentrusted with the responsibility Chapter analyzed by the contradiction between supply anddemand our government accounting information disclosed in the status quo in the current performance evaluation guide first discusses the information needs of the GovernmentAccounting Performance Evaluation, then elaborated the status quo of the supply ofinformation came to the conclusion that the current government accounting informationdisclosure system in short supply conclusion. Chapter V is based on the fourth chapteranalyzes the performance evaluation of the information needs to improve the government’saccounting information disclosure mechanism to present some ideas proposed, mainly aroundthe disclosure of information in four areas of the objectives, content, quality and the way tostart on.This thesis, the following conclusions:(1) combined with China’s specific nationalconditions, government performance concern, government accounting information disclosureshould be extended to provide data to support this direction to improve governmentperformance evaluation;(2) of government accounting information disclosure is insufficientsupply, the most important reason is the lack of a complete government accounting system,the information they provide is not complete, high quality, non-standard way a series ofquestions;(3) performance Evaluation oriented government accounting informationdisclosure should be to lift the government’s public responsibility as the highest goal, andevaluation of budget implementation for the basic objectives of information needs fordifferent information users, and to promote the management of the financial performance forthe intermediate target;(4) the establishment of the government budget accounting systemandthe coexistence of the two-track system of government accounting system for governmentfinancial accounting system, and from the respective goals of accounting, basic accounting,accounting entity and accounting reports including the aspects of how to provide elaborate,and finally through the establishment of a unified system of norms and electric operator of thesystem, so that the two can be coordinated and complement each other to improve thedisclosure of information from the contents of the status quo.(5) improve the quality ofinformation disclosure with the needs in all aspects, including enhanced mandatorygovernment information disclosure and active awareness, improve the information disclosureof audit and supervision mechanisms, and to improve the professional quality of theGovernment Accounting and moral cultivation.