The Analysis Of Governmental Financial Budget Disclosure For City C As A Commissioned Responsibility For The General Public

In recent years,China's financial budget information disclosure caused more and more attention as a new research topic,the scholars generated a strong interest.At the same time,the presence of various government departments as a special place,and its actions are inextricably linked with the public interest,causing a large area of??concern,precisely because of this reason,disclosure on the government budget is deeply concerned by the people.But at this stage of government financial information disclosure is still a lot of problems,government financial information disclosure is far from standardized,so I will be publically give government information disclosure requirements start with City C municipal government as an example,for government financial disclosure analysis,and optimization program recommendations.From recent publication in notable journals,reflecting the public accountability is the main purpose of the current government budget information disclosure,by quantity and quality of information and gradual improvement of full disclosure to lift the public accountability of the relationship,which the government public information has a relatively high demand,such as comprehensiveness,completeness,timeliness.Through government financial budget report and other financial indicators as the main channel of disclosure for accounting and financial information.In order to regulate governmental information disclosure channels,recently the government has issued a document,it will be on an accrual basis for the accounting system transition,and gradually improve and consolidate an efficient government information disclosure system.Some foreign developed or developing countries,has now established a more accurate and complete information disclosure system of the government budget,with some of the more advanced concepts worth learning and reference.And our national government financial budget report disclosure system started later than most other countries with relatively little experience.C municipal budget report revealed,for example,the disclosure is relatively simple sloppy,not really reflect the comprehensive and detailed government accountability to the public,which led to budget users of financial information,particularly the public market difficult to accurately evaluate C government actions,it is difficult to make decisions and supervision,thereby restricting the economic and other developments of C municipalities.Following our successful entry into WTO,especially after C directlygoverned under the municipal government,the gradual integration with the world,urges the government to establish and adapt to the world market system,it should improve the quality of financial information disclosed which will be more transparent and effective in City C municipalities.Currently,the institution-building and improvement of budget information disclosure should be the top priority of the municipal government,the people in City C,the relevant government departments and scholars in this field of research should pay special attention.This article from the unique perspective of public accountability point of view,analyzed the financial research budget information City C disclosure.My thesis is divided into seven parts:The first part of the article focuses on combing the background,purpose and significance,and importance of the issue.The second part is a review study of the relevant literature in China and abroad for analysis,and discussions.The third part is an overview of four theories,new public management theory,agency theory and the theory of financial transparency,public accountability theory analysis.The fourth part is the status quo City C municipal budget information disclosure and problems,firstly analysis of some basic City C,then the status of the government budget for the financial information disclosed by City C,analyzed,and finally find out where the City C Municipal Finance budget information disclosure problem lies.The fifth part is foreign government financial budget information disclosure of relevant experience of New Zealand and the United States government budget information disclosure to analyze City C combined with the actual situation of the city government to draw some inspiration accordingly.The sixth part is City C municipal budget information disclosure optimization.The seventh part of this thesis outlined a comprehensive summary,in order to draw conclusions.