池州市政府会计信息披露问题及对策探讨

发布时间：2018-07-01 16:29

本文选题：政府会计信息 + 信息披露　；参考：《江西财经大学》2017年硕士论文

【摘要】：在我国实施改革开放政策之后,社会主义市场经济的主导地位逐渐获得确立,与之相应的国内经济得到飞速发展。经济基础决定了上层建筑,我国政府也开始转变职能,为经济腾飞提供辅助服务。与此同时,我国公众主人翁意识凸显,参政议政的意愿和能力都有所提高。其开始更加关注政府提供的公开信息,尤其对财政财务信息更加敏感。这就要求政府公开的财务信息要真实充分完整,以帮助公众评价政府受托责任的履行情况,加强社会监督,有效防止贪腐,促使政府行政效率获得提升,使得政府的产出效益不断增加。我国政府在公共管理中扮演主体角色,为此,其需要依据预定的发展目标及要求合理利用社会公共资源,并落实好行政管理工作,注重节省财政开支,努力提升政府产出,主动接受社会公众的考核及评价。政府是否完成受托责任,其中的一个依据指标就是财务报告,该报告应该结合国内的具体国情,既要符合现行公共体制改革,又要具有前瞻性。鉴于此,要逐渐夯实政府会计信息公开制度。本文追溯研究了世界范围内的有关政府会计信息披露的相关资料和文献,概括综述了国内外政府会计信息披露的概念和内容,笔者试图从四个理论方面去分析理解:委托代理理论、新公共管理理论、信息不对称理论、知情权理论。以此再结合池州市政府会计信息披露的现状进行分析,了解到池州市关于政府会计信息披露中存在着国内地方政府的普遍问题:披露的会计信息晦涩难懂,内容方面不够充分完整,真实性也差强人意,同时披露时间不满足会计信息质量要求中的及时性原则,披露渠道也不够通畅,不方便公众查看等等问题。通过对问题的分析,得出原因是:没有统一的政府综合财务报告制度、忽视外部信息使用者的需求、披露时间受制度约束且政府缺乏主动公开意识、政府会计信息的审计监督机制不完善等。因此,笔者遵循国家财政整体设计格局,同时立足池州市具体实施层面,提出解决池州市政府会计信息披露问题的办法,结合当前政府信息公开实践改革,具有一定的理论和实践意义。本文以池州市政府会计信息披露中存在的问题作为研究对象,主要采用归纳与演绎的研究方法,一方面从委托代理、新公共管理等相关理论出发,分析政府会计信息披露相关概念,以及政府会计信息披露的内容、形式、目标等。另一方面立足于池州市政府会计信息披露的现状,归纳出池州市政府会计信息披露的问题,两者结合,提出对池州市政府会计信息披露的改进建议。
[Abstract]:After the policy of reform and opening to the outside world, the dominant position of socialist market economy was gradually established, and the corresponding domestic economy developed rapidly. The economic base determines the superstructure, and our government also begins to transform its functions to provide auxiliary services for economic takeoff. At the same time, China's public ownership awareness highlights, participation in political will and ability have improved. It began to pay more attention to public information provided by the government, especially more sensitive to financial information. This requires that the financial information made public by the government be true and complete, in order to help the public evaluate the performance of the government's fiduciary responsibilities, strengthen social supervision, effectively prevent corruption, and promote the government's administrative efficiency. So that the government's output benefits continue to increase. The government of our country plays the main role in the public administration. Therefore, it needs to make rational use of the social public resources according to the predetermined development goals and requirements, carry out the administration work well, pay attention to saving the financial expenditure, and strive to promote the government output. Take the initiative to accept the public assessment and evaluation. Whether the government should fulfill its fiduciary responsibility is based on the financial report, which should be in line with the current public system reform and be forward-looking. In view of this, should tamp government accounting information disclosure system gradually. This paper retroactively studies the relevant information and literature about government accounting information disclosure in the world, and summarizes the concepts and contents of government accounting information disclosure both at home and abroad. The author tries to analyze and understand from four aspects: principal-agent theory, new public management theory, information asymmetry theory, and right to know theory. Based on the analysis of the current situation of government accounting information disclosure in Chizhou City, the author finds out that there are common problems in the disclosure of government accounting information in Chizhou City: the accounting information disclosed is obscure and difficult to understand. At the same time, the disclosure time does not meet the accounting information quality requirements in the principle of timeliness, disclosure channels are not smooth enough, not convenient for the public to view and so on. Through the analysis of the problems, the reasons are: there is no unified government comprehensive financial reporting system, the needs of external information users are ignored, the disclosure time is restricted by the system, and the government lacks the awareness of active disclosure. The audit supervision mechanism of government accounting information is not perfect. Therefore, the author follows the overall design pattern of national finance, at the same time, based on the specific implementation level of Chizhou City, puts forward a solution to the problem of government accounting information disclosure in Chizhou City, combined with the current reform of government information disclosure practice. It has certain theoretical and practical significance. This paper takes the problems existing in the disclosure of government accounting information in Chizhou as the research object, mainly adopts the research methods of induction and deduction. On the one hand, it starts from the related theories such as principal-agent, new public management, etc. This paper analyzes the related concepts of government accounting information disclosure, as well as the contents, forms and objectives of government accounting information disclosure. On the other hand, based on the current situation of government accounting information disclosure in Chizhou City, this paper sums up the problems of government accounting information disclosure in Chizhou City and puts forward some suggestions to improve the disclosure of government accounting information in Chizhou City.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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