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Study of Government Financial Information Disclosure
Author: LiXueMei
Tutor: HouJiangHong
School: Yunnan University
Course: Public Administration
Keywords: Government Financial Information Information Disclosure Government budget Financial report
CLC: F810.6
Type: Master's thesis
Year: 2010
Downloads: 288
Quote: 1
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Abstract
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With the arrival of the information age, information, material and energy to become human survival and social development of the three basic resources. Government, as the largest owner and controller of the information, to the public for information in its possession and mastery, is its most basic obligations. Disclosure of government information, both public understanding of government action direct way, but also an important public oversight of government action basis, has become the development trend of the world today. Currently, the world more than 40 countries to develop FOI Act, embarked FOI ranks. In the government information disclosure, financial information disclosure is particularly important. In recent years, as China's fiscal revenue and expenditure while expanding scale, financial resources, equity and efficiency of use of the whole society to become the focus of attention; hand with social development and education, raise the level of the individual democratic growing awareness of the awakening of consciousness requires more opportunities to participate. Disclosure of government financial information is imperative. At present, China's financial information disclosure from the central government to enhance the more obvious places, but there are still many constraints, requires further study. In this paper, the government budget theory, new public management theory and public choice theory, drawing on information disclosure in corporate financial needs analysis, information on government financial needs analysis, summarized financial information of our government publicly status and problems; and learn from advanced countries. Financial information disclosure successful experiences and practices, experts and scholars at home and abroad to learn theoretical research, combined with the specific national conditions, the Chinese government proposed to further improve the financial information disclosure policy recommendations. This paper is divided into six chapters. The first chapter describes the overall research background and significance of this article, literature review, research methods and research framework for such content. The second chapter introduces the theory of government based on the financial information disclosure and necessity. Chapter III of enterprise information needs analysis reference method, the Chinese government needs to analyze financial information. Chapter 4 System analysis of the government information disclosure of financial status and problems. Chapter V describes the new public management movement and its disclosure of financial information for Governments effects obtained can learn from our experience. The sixth chapter is the focus of the article, by analyzing information needs and learn from foreign experience, specifically to reform our government financial information disclosure policy recommendations.
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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > Finance Theory > National authority accounting ( government accounting ),budget accounting
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