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The Empirical Research On The Basis Of Government Performance Evaluation Of Government Accounting Information Disclosure

Posted on:2016-03-30Degree:MasterType:Thesis
Country:ChinaCandidate:J GuoFull Text:PDF
GTID:2309330461494982Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since China’s reform and opening up, the continuous development of our econ omy and the improvement of the system in all aspects, to enhance the public’s awareness of rights of, make the society run for the power of the government information disclosure degree higher requirements are put forward. In this bac kground, the people for the government’s ruling ability, the cost of using powe r and efficiency has a higher level of expectation. At the same time, many we stern countries in the wave of administrative reform, continuously improve the management efficiency, reduce administrative department operation cost manage ment methods. The government performance evaluation of the administrative ref orm has brought a new concept to new life and thoughts. Government perform ance evaluation is to point to by the management behavior, and results of adm inistrative subject for a variety of ways, on the behavior and the effect of adm inistrative subject in order to achieve the role of supervision and guidance. Fro m the political and economic system of our country, the people are masters of the country, is the owner of the construction of socialist political economy, ex ercise the authority entrusted by the people’s government on political and econ omic and social management. In the process of government management, howe ver, will need to take into account the rights of the people are really get exer cise, and whether the interests of the people is maintained. This requires a per fect and scientific way to the government instead of the people exercise their r ights of the process and results are transparent and open. However, in the proc ess, how to find a more specific, quantitative standard to evaluate the principal problem of controllability. And the accounting information has the characteristics of quantitative, is a powerful support to the government administrative effec t assessment. But, as a result of government accounting in China started late a nd the system is not perfect, the government accounting disclosure of informati on to support the government performance quantitative assessment requirements.As a result, this article takes our country government accounting information di sclosure as the research object, on the basis of study of domestic and foreign outstanding research results, the integrated use of theoretical research and empir ical research method, on the basis of government performance evaluation of go vernment accounting information disclosure in our country is analyzed, in order to put forward constructive Suggestions for the government accounting inform ation disclosure.
Keywords/Search Tags:government performance evaluation, government accounting information disclosure, Empirical Research
PDF Full Text Request
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