Government Governance, Fiscal Transparency, and Government Accounting Information Sharing: Realization Mechanism and Path

摘要

Fiscal transparency is an important prerequisite for improving government governance, and the sharing of government accounting information is the basic guarantee for fiscal transparency. Aiming at the problems existing in the public disclosure of government accounting information in China, this paper puts forward the sharing mechanism and path of government accounting information under the network environment. We should establish an accounting information platform, and build a government accounting information sharing service system of vertical transfer, horizontal sharing, business integration, and openness and transparency, so as to realize the "single out and share resources" of government accounting information. Therefore, information users such as the public can easily obtain accounting information, and the government departments can realize the integration of accounting information and related businesses. It's helpful to improve fiscal transparency, and give full play to the role of government accounting in government governance.