Abstract
Accounting information sharing plays an important role in giving full play to the resource allocation effect of accounting information and promoting the modernization of national governance. It is one of the main tasks of the 13th five year plan for accounting reform and development of the Ministry of finance to establish a public service platform for social accounting information based on the disclosure of financial report data. In view of a series of problems brought about by the current accounting information multi submission, different caliber, mutual independence and non sharing, this paper discusses the mechanism and implementation path of accounting information sharing from the perspective of national governance, and puts forward a vertical through, horizontal interaction, internal integration and national unified accounting information sharing service system. Through the establishment of accounting information platform, accounting information can be “Count one, share resources”.
Highlights
The Third Plenary Session of the 18th CPC Central Committee proposed that the overall goal of comprehensively deepening reform is to improve and develop the socialist system with Chinese characteristics, and promote the modernization of national governance system and governance capacity
As the guide of resource allocation, the vane of capital market and the main carrier of economic information, accounting information plays an important role in national governance
In 2016, the Ministry of Finance issued the 13th five year plan for accounting reform and development, proposing to establish a public service platform for social accounting information based on the disclosure of financial report data [1]
Summary
The Third Plenary Session of the 18th CPC Central Committee proposed that the overall goal of comprehensively deepening reform is to improve and develop the socialist system with Chinese characteristics, and promote the modernization of national governance system and governance capacity. As the guide of resource allocation, the vane of capital market and the main carrier of economic information, accounting information plays an important role in national governance. For a long time, there are many problems in accounting information disclosure and sharing. The Ministry of finance has always regarded accounting information sharing as the main goal and general task of accounting reform and development, and put forward the goal of "counting one, sharing resources". In 2016, the Ministry of Finance issued the 13th five year plan for accounting reform and development, proposing to establish a public service platform for social accounting information based on the disclosure of financial report data [1].
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