Abstrato

Study of the economic order quantity-partial back ordering model : Implementing rationing strategies under incentive discounts

Wang Youli1, Cheng Yongsheng

The disclosure of government financial information has always been the weak line in the disclosure of financial information, thus have an impact on the quality of government financial information. It’s urgent to accurately reflect the status of our government accounting information, establish a transparent government and enhance the transparency of government financial information. This article examines the problem of China local government financial information disclosures. According to the research, the results show that the government financial conditions, degree of punishment a series of other factors are significantly positively related with its disclosures. It is hoped that the research can provide an excellent practice guide to the online disclosure of government financial information.