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政府财务信息披露是指政府依照法定程序,利用一些媒介,为满足相关利益者的信息需求,将政府财务状况、绩效水平和其他一些财务信息按照规定的形式,向社会公众公开的行为。我国随着经济的发展,特别是处于媒体高度发达的时代,社会公众可以从各种各样的渠道获取信息数据,相应对信息的准确度和透明度提高,因此完善财务信息披露制度具有重要的现实意义。
Government financial information disclosure refers to the government in accordance with legal procedures, the use of a number of media, in order to meet the information needs of stakeholders, the government financial status, performance levels and other financial information in accordance with the provisions of the form, to the public behavior. With the development of economy in our country, especially in an era of highly developed media, the public can get information data from a variety of sources, correspondingly improving the accuracy and transparency of information. Therefore, it is an important reality to improve the system of financial information disclosure significance.