Study On The Government Financial Information Disclosure System In Perspective Of Government By Law

In recent years, with the reasonable transformation of government functions in China and the civil rights consciousness gradually strengthened, the government information publicity has become more and more cause the extensive concern of the public, the public the content and degree of citizens’ right to know in our country is directly related to how to safeguard and the course of the construction of the rule of law government. Since 2008, the government information disclosure regulations of the People’s Republic of China formally, in the government information disclosure in our country has made great achievements, but with the gradual government under the rule of law construction, the defects of the regulation also gradually highlights, need to continuously improve in practice. Because the most important part of government information is the financial information, therefore is very important to strengthen the research of financial information disclosure. Therefore, this article selects the fiscal information disclosure this hot topic as the research object, in the perspective of the rule of law government building, on the basis of existing research, give priority to with the theoretical knowledge of law, and to learn of politics,administration and economics theory knowledge is complementary, by as much as possible,collect and analyze related information in China is explored in detail in the process of rule of law government how to perfect the government financial information disclosure system of this important. Under this approach, this paper mainly discussed from four chapters:The first chapter is the rule of law government and government financial information public relations theory framework. This chapter is mainly on the relationship between the government under the rule of law construction and financial information disclosure has carried on the theoretical analysis. In the financial information to the rule of law government and public, on the basis of defining the relevant concepts, first discusses the basic idea of the rule of law government and governance patterns of change; Then, from the theoretical basis, legal basis and the necessity of open three aspects analyzed the basis of financial information disclosure; Finally, detailed discusses the financial information disclosure and internal fit of the government by law.The second chapter for the rule of law government horizon, the analysis of the status quo of financial information disclosure. From some of the achievements made in this chapter, domestic advanced areas actively practice and the existing problems and attribution analysis and so on four aspects about the present situation of financial information disclosure in China in recent years are analyzed in detail. First of all, from the management of financial information disclosure system,public scope, forms and channels and the positive influence of citizen participation and so on four aspects has analyzed our country government finance information disclosure in recent years in the important achievements; Secondly, introduces the partial provinces and cities in our country and the advanced experience of other regions in terms of financial information disclosure. Once again,from the legislative status quo of financial information disclosure, the management mechanism,public expectations, supervision mechanism, and the relief channels are mainly analyzed in four aspects, such as the current our country government finance information disclosure in problems still exist. Finally, from the social environment, ideology and public subject and legal policies and enforcement and so on four aspects of the current our country government finance information disclosure in still existing problems are analyzed in attribution.The third chapter to the advanced experience of foreign financial information disclosure and the enlightenment to our country. This chapter mainly introduced the United States, Britain,Australia and other developed countries the advanced experience in financial information disclosure, and summarized its some important enlightenment for the work of financial information disclosure in our country.The fourth chapter for the rule of law government horizon, measures of perfecting our country’s financial information disclosure. This chapter mainly from the overall to improve the recognition of the government and the public, we will accelerate reform of the legislation, improve the system of public content and improve the supervision and security and relief system are particularly discussed in four aspects, such as the rule of law in the process of government measures of perfecting our country’s financial information disclosure, in order to work for financial information disclosure in China to provide some positive exploratory Suggestions, and hope on the basis of appropriate make up for the deficiencies in the financial information disclosure in China, thus to promote the rule of law government construction of certain theoretical and practical basis.