Research On Government Accounting Information Qualitative Characteristics Of Our Country

Our country’s current government accounting reform is still in the exploratory period. In order to keepthe government accounting reform successful, you must lay a solid foundation in theory first, so manyexperts and scholars have called on the conceptual framework of the government accounting should bebuilt. In the conceptual framework,the quality of accounting information,as an intermediate level,connects the target of government accounting with the information of government accounting. In order toachieve its goals, government accounting needs to provide the government accounting information to meetusers’ needs. If accounting information does not have a certain quality characteristics, it will not be able tomeet the needs of the users, and the Government Accounting naturally failed to accomplish its goals.Therefore, at this stage, the Government Accounting Information Quality research is very important andnecessary.This paper is divided into six chapters. The first chapter is the introduction, which describes thebackground and significance of this research, domestic and international literature review, research ideasand methods, the paper frame structure, as well as major innovations. The second chapter is the basicconcept of the Government Accounting Information Quality Evaluation and theoretical basis of accountinginformation, define accounting information quality characteristics and government accounting concepts,and introduce new public management theory, the theory of public accountability and citizens’ right toknow theory. The third chapter is the international comparison of government accounting informationquality characteristics, which go on a comparative study of the provisions of IPSAS, GASB, and ourGovernment Accounting Information Quality, and learn from the foreign advanced research. The forthchapter is that government accounting objective and accounting environment impact of the Governmentaccounting information quality characteristics, I mainly analyze the environment and the target of theChinese government accounting, and classify and analyze the users of Government accounting information.The fifth Chapter is about the construction of Government Accounting Information Quality. In this chapter,according to the foregoing analysis, we should build the system of the quality of China’s government information characteristics, and describe it hierarchically. The sixth chapter is the conclusion.I concludethis article and its inadequacies, and set the future direction of research.On the basis of the new public management theory, the theory of public accountability and citizens’right to information theory, I use standard research methods to compare the world’s major countries andorganizations Government Accounting Information Quality, analyze the environment and goal of ourgovernment accounting, and build our government accounting information qualitative characteristics.