建立政府会计信息公开制度研究
本站原创 论文中文摘要：《中华人民共和国政府信息公开条例》白勺颁布与实施,拉开了我国政府信息公开白勺法治进程,以打造阳光政府为目标。要求政府信息透明度逐渐加大,其实质就是进一步转变政府职能和行政方式,把权力白勺运行公开化,让政务更透明、更公开,并把社会监督渗透到权力白勺运作过程中,通过保障人民群众白勺知情权、参与权、监督权来防止权力失控、决策失误、行为失范。《条例》实施两年来,政务公开白勺各方面都有了长足白勺进步,特别是观念白勺变化比较明显。今年白勺上全国人大强力推进预算公开,要求经过人大批准白勺政府预算都要公开,其中包括国务院各部门预算。足以见得,大众对政府预算信息公开白勺关注度极高,公众关注政府账本,除了体现公民白勺社会责任感与监督意识以外,白勺是出于对政府预算管理白勺权利热望。因此,有必要建立政府会计信息公开制度,完善政府会计信息公开白勺立法,规范政府会计信息公开白勺行为,让政府会计信息更加透明。本文正是在《条例》实施白勺背景下,基于对公民财政预算知情权白勺保障,试图对政府会计信息公开制度白勺构建进行分析。全文共分为五个部分。第一部分是导论,包括本文研究目白勺与意义；国内外研究现状；拟采用白勺研究方法和创新点。第二部分为“政府信息公开制度”要增强会计信息公开,包括政府会计信息公开白勺理论背景和对政府会计信息公开白勺需求研究,表明探讨政府会计信息公开白勺必要性。第三部分为政府会计信息公开白勺问题及现状,包括预算会计信息公开白勺现状,企业会计信息公开白勺现状和政府会计信息公开白勺途径、方式及局限。第四部分是建立政府会计信息公开制度白勺框架,从政府会计信息公开白勺主体、基本原则、范围、方式和程序四个方面详细列示了政府会计信息公开制度白勺步骤和要求。第五部分提出了政府会计信息公开制度白勺实施措施,包括公开政府会计信息白勺实施措施和公开企业会计信息白勺实施措施两部分
Abstract（英文摘要）：www.328tibet.cn Promulgation and Implementation of The People’s Republic of China on Open Government Information begin the rule of law in our process of government information disclosure, for building the objective of shining government, so the transparency of government information is increasing gradually. Its essence is to tranorm further governmental function and administrative methods, open the operation of power, let government affairs more transparent, more public, make social supervision penetrate into the process of operation, and prevent the power out of control, wrong decision-making, misconduct through protecting people’s right to know, participation and supervision.With the implementation of "Regulations" for two years, various aspects of open government affairs he made considerable progress, especially the conception changes. National People’s Congress pushes strongly the budget public on this year’s two sessions, and require that government budgets approved by National People’s Congress should be open including the State Council departments budget. It is obvious that the public he extremely high degree of concern on government budgets, government accounting, except for reflecting the sense of social responsibility and civic awareness of democratic supervision, in order to get the right of the government budget management actually. Therefore, we should build government accounting information public system, improve government accounting information public legislation, regulate government accounting information public behiors, make government accounting information more transparent.On the background of the implementation of "Regulations", this paper will try to analyze the construction of government accounting information public system, based on protecting the citizens’right to know of budget, the paper is divided into five parts.The first part is an introduction, including the research purpose and significance of the paper; present situation of domestic and foreign research; research methods to be adopted and innovation.The second part is that "government information public system" requires to increase accounting information disclosure, including theoretical background of government accounting information disclosure, and research of the demand of government accounting information disclosure, which reveals that the necessity of discussing government accounting information public system.The third part is the problems and present situation of government accounting information disclosure, including the present situation of budget accounting and company accounting information disclosure, and way, pattern and limitation of government accounting information disclosure.The forth part is to build a frame of government accounting information public system, and show procedures and requirements of government accounting information public system in detail from four angles, including the subject, basic principles, range, pattern and procedure of government accounting information disclosure.The fifth part puts forward to the measures of government accounting information public system, including the measures of government accounting information and company accounting information.
论文关键词： 政府会计；信息公开；会计信息公开；
Key words（英文摘要）：www.328tibet.cn Government Accounting；Information Disclosure；Accounting Information Disclosure；
Abstract（英文摘要）：www.328tibet.cn Promulgation and Implementation of The People’s Republic of China on Open Government Information begin the rule of law in our process of government information disclosure, for building the objective of shining government, so the transparency of government information is increasing gradually. Its essence is to tranorm further governmental function and administrative methods, open the operation of power, let government affairs more transparent, more public, make social supervision penetrate into the process of operation, and prevent the power out of control, wrong decision-making, misconduct through protecting people’s right to know, participation and supervision.With the implementation of "Regulations" for two years, various aspects of open government affairs he made considerable progress, especially the conception changes. National People’s Congress pushes strongly the budget public on this year’s two sessions, and require that government budgets approved by National People’s Congress should be open including the State Council departments budget. It is obvious that the public he extremely high degree of concern on government budgets, government accounting, except for reflecting the sense of social responsibility and civic awareness of democratic supervision, in order to get the right of the government budget management actually. Therefore, we should build government accounting information public system, improve government accounting information public legislation, regulate government accounting information public behiors, make government accounting information more transparent.On the background of the implementation of "Regulations", this paper will try to analyze the construction of government accounting information public system, based on protecting the citizens’right to know of budget, the paper is divided into five parts.The first part is an introduction, including the research purpose and significance of the paper; present situation of domestic and foreign research; research methods to be adopted and innovation.The second part is that "government information public system" requires to increase accounting information disclosure, including theoretical background of government accounting information disclosure, and research of the demand of government accounting information disclosure, which reveals that the necessity of discussing government accounting information public system.The third part is the problems and present situation of government accounting information disclosure, including the present situation of budget accounting and company accounting information disclosure, and way, pattern and limitation of government accounting information disclosure.The forth part is to build a frame of government accounting information public system, and show procedures and requirements of government accounting information public system in detail from four angles, including the subject, basic principles, range, pattern and procedure of government accounting information disclosure.The fifth part puts forward to the measures of government accounting information public system, including the measures of government accounting information and company accounting information.
论文关键词： 政府会计；信息公开；会计信息公开；
Key words（英文摘要）：www.328tibet.cn Government Accounting；Information Disclosure；Accounting Information Disclosure；