【作者】 王英；

【导师】 吴应宇；

【作者基本信息】 东南大学 ， 会计学， 2019， 硕士

【摘要】 近年来,随着世界范围内新公共管理运动的不断发展,国家治理问题已成为社会各界关注和研究的热点,而政府会计作为重要治理工具也正处在关键的改革机遇期。为充分发挥政府会计为国家治理服务的能力,政府会计信息披露作为重要前提条件具有十分重要的研究价值和研究意义。当前,从研究视角来看,鲜有从国家治理需求角度切入,对政府会计信息披露质量展开定量研究的。基于此,本文以国家治理需求为研究出发点,结合当前我国已有制度,构建包含政府预算信息和政府财务信息二元结构的政府会计信息披露质量评价体系,并将该体系应用于对我国省级政府信息披露质量的评价,依据评价结果所反映的当前我国省级政府会计信息披露表现,从中发现问题、探析原因、提出优化建议。本文首先在理论分析和文献梳理的基础上总结了已有研究中政府会计信息披露在国家治理过程中所发挥的作用,以及政府会计信息披露质量评价在评价方法、评价维度和评价指标方面的研究成果,从而为本文的后续研究奠定基础。其次,本文通过理论分析,对国家治理主体的层级进行划分,在此基础上研究各层国家治理主体对政府会计信息披露质量的需求特点,总结其对政府会计信息披露质量在披露内容、披露时间、披露渠道三个方面的要求。然后,本文以国家治理需求为研究出发点,进一步结合我国制度要求,从披露内容、披露时间和披露渠道三个维度构建出全面和细致的我国政府会计信息披露质量评价体系。最后,将上述评价体系应用于对2017年我国省级政府会计信息披露质量的评价,对评价结果进行剖析,发现当前我国政府会计信息披露存在的问题,进一步分析其原因,并从制度、组织和技术三个层面提出有助于提升我国政府会计信息披露质量的优化建议。本文的主要贡献在于,一方面,能够为我国政府会计信息披露质量提供新的研究视角,促进政府会计信息披露为国家治理服务,助力国家治理现代化目标的实现;另一方面,尝试性地提出较为全面的适用于我国政府预算会计和政府财务会计并行体系的政府会计信息披露质量评价体系,有助于为我国政府会计信息披露现状的改进提供理论工具和实践动力。更多还原

【Abstract】 In recent years,with the continuous worldwide development of the new public management movement,the issue of state governance has become the focus of research.As an important governance tool,government accounting is also in a critical period of reform opportunities.The disclosure of government accounting information as an important prerequisite for government accounting to serve state governance has very important research value and significance.At present,from the perspective of research,there are few studies on government accounting information disclosure from the perspective of state governance needs.Based on this,from the perspective of state governance needs and in combination with the existing system in China,this paper constructs an evaluation index system for the quality of government accounting information disclosure,which includes the dual structure of government budget information and government financial information,and applies this system to provincial government trust in China.The evaluation of the quality of information disclosure is based on the current performance of provincial government accounting information disclosure reflected by its evaluation results,from which problems are found,reasons are analyzed,and optimization suggestions are put forward.Firstly,this paper defines two key concepts of state governance and quality evaluation of government accounting information disclosure,and summarizes the role of government accounting information disclosure in the process of state governance on the basis of theoretical analysis and literature review,as well as the evaluation methods,evaluation dimensions and evaluation indicators of the quality evaluation of government accounting information disclosure.The results of this part lay a theoretical foundation and analytical framework for the follow-up study of this paper.Secondly,on the basis of theoretical analysis,this paper divides the levels of the main body of state governance,and summarizes the requirements of the quality of government accounting information disclosure in three aspects:disclosure content,disclosure time and disclosure channels by studying the demand characteristics of the main body of state governance on the quality of government accounting information disclosure.Then,based on the needs of sate governance,this paper constructs a more comprehensive and detailed evaluation system for the quality of government accounting information disclosure.Finally,the above-mentioned evaluation system is applied to the evaluation of the quality of accounting information disclosure of provincial governments in China in 2017,and further analyzes the problems and reasons.The main contributions of this paper lie in two points.Firstly,it can provide a new research perspective for the disclosure of government accounting information,and promote the disclosure of government accounting information to serve state governance.Secondly,it tries to put forward a more comprehensive quality evaluation system applicable to the parallel system of government budget accounting and government financial accounting,which is helpful to provide theoretical support and practical impetus for the improvement of the present situation of government accounting information disclosure in China.更多还原