本文選題：政府會計信息 + 信息披露　； 參考：《江西財經(jīng)大學》2017年碩士論文

【摘要】：在我國實施改革開放政策之后,社會主義市場經(jīng)濟的主導地位逐漸獲得確立,與之相應的國內(nèi)經(jīng)濟得到飛速發(fā)展。經(jīng)濟基礎決定了上層建筑,我國政府也開始轉(zhuǎn)變職能,為經(jīng)濟騰飛提供輔助服務。與此同時,我國公眾主人翁意識凸顯,參政議政的意愿和能力都有所提高。其開始更加關注政府提供的公開信息,尤其對財政財務信息更加敏感。這就要求政府公開的財務信息要真實充分完整,以幫助公眾評價政府受托責任的履行情況,加強社會監(jiān)督,有效防止貪腐,促使政府行政效率獲得提升,使得政府的產(chǎn)出效益不斷增加。我國政府在公共管理中扮演主體角色,為此,其需要依據(jù)預定的發(fā)展目標及要求合理利用社會公共資源,并落實好行政管理工作,注重節(jié)省財政開支,努力提升政府產(chǎn)出,主動接受社會公眾的考核及評價。政府是否完成受托責任,其中的一個依據(jù)指標就是財務報告,該報告應該結(jié)合國內(nèi)的具體國情,既要符合現(xiàn)行公共體制改革,又要具有前瞻性。鑒于此,要逐漸夯實政府會計信息公開制度。本文追溯研究了世界范圍內(nèi)的有關政府會計信息披露的相關資料和文獻,概括綜述了國內(nèi)外政府會計信息披露的概念和內(nèi)容,筆者試圖從四個理論方面去分析理解:委托代理理論、新公共管理理論、信息不對稱理論、知情權(quán)理論。以此再結(jié)合池州市政府會計信息披露的現(xiàn)狀進行分析,了解到池州市關于政府會計信息披露中存在著國內(nèi)地方政府的普遍問題:披露的會計信息晦澀難懂,內(nèi)容方面不夠充分完整,真實性也差強人意,同時披露時間不滿足會計信息質(zhì)量要求中的及時性原則,披露渠道也不夠通暢,不方便公眾查看等等問題。通過對問題的分析,得出原因是:沒有統(tǒng)一的政府綜合財務報告制度、忽視外部信息使用者的需求、披露時間受制度約束且政府缺乏主動公開意識、政府會計信息的審計監(jiān)督機制不完善等。因此,筆者遵循國家財政整體設計格局,同時立足池州市具體實施層面,提出解決池州市政府會計信息披露問題的辦法,結(jié)合當前政府信息公開實踐改革,具有一定的理論和實踐意義。本文以池州市政府會計信息披露中存在的問題作為研究對象,主要采用歸納與演繹的研究方法,一方面從委托代理、新公共管理等相關理論出發(fā),分析政府會計信息披露相關概念,以及政府會計信息披露的內(nèi)容、形式、目標等。另一方面立足于池州市政府會計信息披露的現(xiàn)狀,歸納出池州市政府會計信息披露的問題,兩者結(jié)合,提出對池州市政府會計信息披露的改進建議。
[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.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F810.6

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本文編號：2088378