E3S Web Conf.
Volume 251, 20212021 International Conference on Tourism, Economy and Environmental Sustainability (TEES 2021)
|Number of page(s)||7|
|Section||Research on Earth Climate and Land and Ocean Resources|
|Published online||15 April 2021|
Research on accounting information sharing mechanism from the perspective of national governance
Shandong University of Finance and Economics Jinan, Shandong, China
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”.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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