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当前,人们对于政府会计信息的关注度越来越高。本文从供需视角入手,发现我国政府披露的会计信息基本满足了内部的预决算管理,但对外部的社会公众而言却存在供给不足。同时,由于政府会计信息的专业性强,理解难度较大,公众的主人翁意识不够强,对政府会计信息的需求不够强劲,导致该供需市场呈现供给不足和供给过剩并存的现象。针对这种现象,我们提出了对应的政策建议,以期为我国政府会计信息披露的改革做出一点贡献。
At present, people pay more and more attention to government accounting information. Starting from the perspective of supply and demand, this paper finds that the accounting information disclosed by our government basically satisfies the internal budget management, but there is insufficient supply to the external public. At the same time, due to the government professional accounting information, difficult to understand, the public’s sense of ownership is not strong enough, the demand for government accounting information is not strong enough, resulting in the supply and demand market supply and supply coexist. In response to this phenomenon, we put forward the corresponding policy recommendations, with a view to China’s government accounting information disclosure reform to make a contribution.