Research On Government Financial Information Disclosure Based On Financial Transparency

The disclosure of government financial information is an important measure of the construction of government finance and the construction of accounting information system.It is also a bridge between the government and the public.The financial transparency is an important index to analyze the disclosure of government financial information,so the article selected the financial transparency as the main points of analysis and research.This paper summarizes and analyzes domestic and foreign research on government financial information disclosure and fiscal transparency through analyzing and studying domestic and foreign literatures.Combining with previous research on the literature and the research of financial transparency report,this paper analyzes financial information disclosure and fiscal transparency in China Further analysis and exploration.Based on the theories of new public management theory,the theory of entrusted responsibility,the theory of democratic financial management,the principle of fiscal transparency and citizens' right to know,this paper analyzes the supply and demand situation of the provincial government financial information disclosure and the balance of supply and demand.From the theoretical level to establish the basis of financial information disclosure,and from the perspective of supply and demand to study the importance of fiscal transparency.Then start to study the financial information disclosure of China's provincial government from the actual data and related information,analysis of financial information disclosure of China's provincial government and fiscal transparency,the government finance information disclosure of history and status quo of China's local government.Then use case analysis method to analyze the financial information disclosure and financial transparency of Jiangsu Province as the object of study.From the perspective of supply and demand and research and analysis to China's financial information disclosure of the local government problems,the provincial government financial information disclosure of information disclosure,single information disclosure is not comprehensive,lack of timeliness of information disclosure and information content lack of accuracy in analysis of the causes.To solve these existing problems cause analysis,and conducts the research from two aspects of environmental factors and cost factors on China's government information disclosure system,put forward the effective and measures to improve the program,to help the Chinese government to improve the financial information transparency,fiscal transparency to achieve a balance of supply and demand,improve government financial information disclosure.