Problems And Countermeasures Of Government Financial Information Disclosure Of Chizhou City

Since the reform and opening up,China's socialist market economy has gradually established a dominant position,the domestic economy has been rapid development.Economic basis determines the superstructure,our government has begun to change the function for the economic takeoff to provide ancillary services.At the same time,China's public ownership awareness,political participation and the ability to improve.It began to pay more attention to the government to provide public information,especially financial and financial information more sensitive.This requires the government to disclose the financial information to be true and complete to help the public evaluate the performance of the fiduciary duties of the government,strengthen social supervision,effectively prevent corruption,improve the efficiency of government administration,increase government output efficiency.As the main body of public administration,our government has the responsibility to make reasonable use of social public resources,strengthen administrative management,reduce financial expenditure,improve government output and accept public assessment and evaluation according to the planned development goals and requirements.The financial report as the basis for the evaluation of the Government to complete the fiduciary responsibility,should be combined with the specific domestic conditions,it is necessary to meet the current public system reform,but also forward-looking.In view of this,we must gradually consolidate the government accounting information disclosure system.This paper reviews the relevant information and literature on government accounting information disclosure in the world,summarizes the concept and content of government accounting information disclosure at home and abroad.The author tries to understand and understand from four theoretical aspects: the principal agent theory,the new public Management theory,information asymmetry theory,right to know the theory.This paper analyzes the present situation of accounting information disclosure in Chizhou city government,and understands that there are common problems in the government accounting information disclosure in Chizhou: the disclosure of accounting information is obscure and the content is not sufficiently complete and true But also unsatisfactory,while disclosure time does not meet the accounting information quality requirements in the principle of timely,disclosure channels are not smooth enough,not easy to see the public and so on.Through the analysis of the problem,the author concludes that there is no unified government comprehensive financial reporting system,neglecting the demand of external information users,the time of disclosure is restrained by the system and the government lacks active public awareness,and the audit mechanism of government accounting information is imperfect The Therefore,the author follows the overall pattern of national finance design,and puts forward the solution to the problem of accounting information disclosure in Chizhou city government based on the specific implementation level of Chizhou,and has some theoretical and practical significance in combination with the current practice of government information disclosure practice.This paper takes the problems existing in the accounting information disclosure of Chizhou city government as the research object,mainly adopts the research method of induction and deduction.On the one hand,from the relevant theories of principal-agent and new public management,this paper analyzes the related concepts of government accounting information disclosure,Information disclosure content,form,objectives and so on.On the other hand,based on the status quo of accounting information disclosure in Chizhou city government,this paper summarizes the problem of accounting information disclosure of Chizhou city government,and puts forward some suggestions on improving the accounting information disclosure of Chizhou city government.