Government Accounting Information Disclosure Research

Government accounting information disclosure is a new thing emerging in recent years in our country, our country government entities at all levels of public government accounting information theory, the scope of the disclosure, the framework of the disclosure, the quality of the government accounting information are questionable, and constantly improve. In this paper, through literature research and comprehensive analysis, on the basis of literature review, combined with practical work, to study framework. For some government departments don’t Attaches great importance to the work of government accounting information disclosure, the government accounting information disclosure is not comprehensive, and the quality is not high, this article from the government accounting information source to analyze its causes, both government budgeting is not scientific, budget implementation specification is not strict, There are also has the ministry of finance and budget department for a long time "Attaches great importance to the allocation of funds, do not take the money to use the results". The significance and importance of understanding government accounting information disclosure work is not enough to some government departments.And some government departments do not form a government of the norm of accounting information disclosure mechanism. Based on the analysis after the problems and reasons of the government accounting information disclosure, based on the reliability and understandability of government accounting information disclosure, and communities in advice from the origin of government accounting information to strengthen budget establishment and budget implementation disciplinary and accuracy.Government accounting information disclosure at the present stage in China are mostly based on cash basis for accounting, its characteristic is to be able to accurately reflect the government budget implementation, is helpful to strengthen the budget supervision and management. But not comprehensive, accurately reflect the government’s assets, liabilities, is not conducive to a comprehensive understanding of the government’s public "base", is not conducive to enhance the government assets and liabilities management, reduce running cost, prevent debt risks, establish overall reflect the assets, liabilities, net assets, income, cost, financial information, such as the accrual basis of government financial reporting system. Therefore this paper based on the accrual basis, constructs the comprehensive financial reporting system of government.