摘要
"新公共管理"运动浪潮和主权国家债务危机促使越来越多的国家重视财政透明度和政府治理改善等问题,与此同时,我国公共资金的使用效率和政府职能的转型也备受关注。本文根据现代政府会计的扩展职能确定了政府会计制度改革影响政府绩效的途径。在此基础上,借助48个国家"不透明指数"与全球政府治理指标数据,通过政府会计核算基础改革和国际公共部门会计准则的采用情况,本文实证分析发现:政府会计核算基础改革初期政府治理水平有所下降,但伴随权责发生制的记账基础的改革的深入,信息不对称和财政透明度问题得到了有效改善,对政府治理水平提升具有积极影响。该结论为推进我国政府会计改革,加强财政透明度等财政领域改革重点工作提供了思路和建议。
The wave of ＂New and more countries pay Public Management＂ movement and some countries＇ debt crisis make more attention to fiscal transparency and improvement of government management. Meanwhile, the use efficiency of China public fund and the transfer of government functions are attracting more attention. Based on an extension of government accounting functions, we conclude the way how reform of government accounting system affects government performance. This paper empirically analyzes the relevance of fiscal transparency and government performance through ＂opacity index＂ and global governance indicators data of 48 countries. Empirical analysis finds that in the early period of government accounting reform, the level of government management comes down, but with the deepening of reform, the problem of asymmetric information and fiscal transparency has been effectively improved, thus enhancing the level of government management. This paper provides thoughts and suggestions for promoting China reform of government accounting, enhancing fiscal transparency and so on.
出处
《财贸经济》
CSSCI
北大核心
2013年第6期22-32,共11页
Finance & Trade Economics
基金
国家社科基金项目(编号:12BJY135)、国家社科基金重大招标项目“中国特色公共经济理论与政策研究”(编号:11&ZD073)
复旦大学哲学社会科学创新基地重大项目(编号:2011SHKXZD004)的阶段性成果
教育部留学基金委的资助
关键词
财政透明度
政府会计制度
政府绩效
国际公共部门会计准则
Fiscal Transparency, Government Accounting System, Government Performance, Accounting Standards of International Public Sector
