摘要
随着我国政府会计权责发生制改革将加强问责、提升绩效提上日程,现有改革的作用效果成为理论界和实务界关注的焦点。文章以广东省1418个行政事业单位为研究对象,考察政府会计改革对行政事业单位运营管理绩效的影响。研究发现,政府会计改革有效提高了行政事业单位运营管理绩效。机制检验表明,政府会计改革主要通过优化内部控制和提高职工组织认同度,进而提升单位运营管理绩效。异质性检验发现,政府会计改革显著提升单位运营管理绩效的效应不因行政隶属、单位类型、公益类型和地区经济状况的不同而存在差异。上述研究结论为政府会计准则制度的顺利实施提供了理论支持,也为提高行政事业单位运营管理绩效提供了参考建议。
With the reform of China’s accrual system of government accounting,there is a growing emphasis on strengthening accountability and enhancing performance,and the current reform’s impact is gradually becoming the focus of attention.Using 1418 administrative institutions in Guangdong Province as the subjects,this paper studies the impact of the government accounting reform on the management performance of administrative institutions.The results demonstrate that government accounting reform effectively enhances the management performance of administrative institutions.The mechanism test reveals that government accounting reform enhances the operation and management performance of units primarily through optimizing internal control and fostering employees’organizational identification.The heterogeneity test shows that government accounting reform significantly enhances the operation and management performance of units across various administrative affiliations,types,public institutions,and regional economic conditions.This research not only theoretically supports the smooth implementation of the government accounting standards system,but also offers reference suggestions for administrative institutions to improve the performance of operation and management.
作者
陈文川
袁璐
李建发
Wenchuan Chen;Lu Yuan;Jianfa Li(School of Business,Shantou University,Shantou Guangdong 515063,China;Center for Accounting Studies of Xiamen University,Xiamen Fujian 361005,China;School of Management,Xiamen University,Xiamen Fujian 361005,China)
出处
《会计与经济研究》
北大核心
2023年第5期63-86,共24页
Accounting and Economics Research
基金
国家社会科学重大基金项目(20&ZD115)
审计署重点科研课题(23SJ01004)
教育部人文社会科学研究规划基金项目(23YJA790007)
福建省社会科学基金一般项目(FJ2021B144)
汕头大学科研启动经费项目
关键词
政府会计改革
运营管理绩效
内部控制
组织认同
行政事业单位
government accounting reform
performance of operation and management
internal control
organizational identification
administrative institutions
