Public Administration In The Time Of Regional Change (ICPM 2013) <br> Proceedings of the Second International Conference on Public Management 2013

Research on the Improvement of Government Financial Reports under New Public Management System

Authors
Yanhong Yang
Corresponding Author
Yanhong Yang
Available Online May 2013.
DOI
10.2991/icpm.2013.45How to use a DOI?
Keywords
Government, Financial Report, Improvement
Abstract

In the movement of new public management, government accounting reform is increasingly becoming a topic of concern. The focus point of new public management in China is to build a high-efficiency, democratic and open government, which puts forward new challenges to government financial information disclosure. Although the budget accounting system in China has been reformed for several times, and has achieved remarkable success, we have not yet established a mature government accounting. It still focuses on budget management, and does not fully reflect the situation that our government manages public resources, so it can not help government free its public accountability and win public trust. The aim of establishing and perfecting government accounting according to new public management is to integrate with international accounting practices. Based on China's unique political and economic system and sociocultural environment, this paper explores the improvement of our government’s new financial reporting system from different angles. We points out the requirements for government financial reporting of new public management, and analyzes existing problems of our government financial reporting. Finally, we put forward some countermeasures.

Copyright
© 2013, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Public Administration In The Time Of Regional Change (ICPM 2013) <br> Proceedings of the Second International Conference on Public Management 2013
Series
Advances in Intelligent Systems Research
Publication Date
May 2013
ISBN
10.2991/icpm.2013.45
ISSN
1951-6851
DOI
10.2991/icpm.2013.45How to use a DOI?
Copyright
© 2013, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Yanhong Yang
PY  - 2013/05
DA  - 2013/05
TI  - Research on the Improvement of Government Financial Reports under New Public Management System
BT  - Public Administration In The Time Of Regional Change (ICPM 2013) <br> Proceedings of the Second International Conference on Public Management 2013
PB  - Atlantis Press
SP  - 240
EP  - 244
SN  - 1951-6851
UR  - https://doi.org/10.2991/icpm.2013.45
DO  - 10.2991/icpm.2013.45
ID  - Yang2013/05
ER  -