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文章借鉴现有研究,采用财务信息披露指数DI值法,对广东省政府23个组成部门2012-2014年公开数据进行分析,研究发现:(1)广东省政府部门财务信息披露质量的范围和力度逐年提高,但总体水平依然偏低;(2)广东省政府部门“三公”经费的披露质量持续提高,但披露程度仍显不足;(3)社会关注度越高,部门DI值越高。基于此,文章提出以下建议:健全政府部门财务报告体系,设立财务信息披露考核机制,统一财务信息披露规范,提高工作人员综合素质。
The article draws on the existing research and uses the DI method of financial information disclosure index to analyze the open data of 23 constituent departments of Guangdong provincial government from 2012 to 2014. The results show that: (1) The scope and intensity of the quality of financial information disclosure of the government departments in Guangdong Province (2) The disclosure quality of Guangdong government departments and “three publics” funds continued to improve, but the disclosure level was still insufficient; (3) The higher social attention, the higher the department DI value . Based on this, the article puts forward the following suggestions: improve the financial reporting system of government departments, set up a mechanism of financial information disclosure examination, unify the norms of financial information disclosure, and improve the overall quality of staff.