我国地方政府会计信息公开与披露制度.docVIP

论我国地方政府会计信息公开与披露制度研究 摘 要Abstract The late 1990s, China has established a government accounting system, used to fund the activities of government accounting, reflect and supervision.At present, China has to cover millions of budget units and branch of various government finance budget accounting system and accounting report system of layers of summary report, but in reality, from the government accounting information accounting information disclosure are reflected in the report is not sufficient. Along with Chinas economic and social development as well as the publics right to know requirements increase, the government accounting information disclosure and disclosure requirements are also increasing. Our country local government to carry out the accounting information disclosure and disclosure of the role in the following aspects: first, the government accounting information disclosure for the prevention of financial risk, stable and macroscopical economy has important significance. In second, the government accounting information disclosure can give full play to the accounting information on social and economic activities of the service function. The disclosure of government accounting information can make the accounting information resources to maximize the development and utilization of information resources, to achieve the optimal allocation. In third, the government accounting information disclosure guarantee citizens, legal persons or other organizations in accordance with the law to obtain the accounting information right to know. For the above, this article through the use of qualitative analysis, comparative analysis and empirical analysis, combined with field research on Chinas local governments and public disclosure of accounting information systems research, conducted through the following lines of research on the subject, to achieve the desired theoretical results: (1) documentation and data collection, processing and analysis. (2) review the bas