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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”.

Research on accounting information sharing mechanism from the perspective of national governance