中国地方政府财务信息网络披露影响因素分析  

Analysis of Determinants of Internet-based Disclosure of Local Government Financial Information in China

作　　者：何玉[1,2,3] 唐清亮[3] 

机构地区：[1]南京财经大学会计学院,南京210032 [2]南京大学会计系,南京210046 [3]西悉尼大学会计学院

出　　处：《重庆工商大学学报（社会科学版）》2011年第5期38-49,共12页Journal of Chongqing Technology and Business University：Social Science Edition

基　　金：教育部人文社科基金(09YJC790142)"政府财务信息网络披露研究";江苏哲学社会科学规划基金(09ZZC006)"江苏服务型政府建设研究";江苏高校优势学科建设工程资助项目"应用经济学"

摘　　要：新公共管理要求提高政府财务透明度,以满足利益相关者日益增长的信息需求。电子政务的快速发展为政府利用网络披露财务信息奠定了应用基础。本文考察影响政府利用网络披露财务信息的影响因素。结果表明,政府财务信息网络披露内容与政府规模、富裕程度和政府类型等正相关,政府财务信息网络披露便捷性与政府规模和农村居民人均纯收入正相关。这些发现有助于理解政府利用网络披露政府财务信息的动机以及政府管理特征,从供给角度分析政府财务信息网络披露的影响机理。According to the theory of new public management,it is urgent to improve the transparency of government financial information,in order to meet ever-increasing information demand from stakeholders.The rapid development of E-government in China constructs a strong basis for governments to present financial information on websites.This paper investigates the determinants of Internet-based disclosure of government financial information.Results indicate that the content of Internet-based disclosure of government financial information in China is positively associated with the size of government,the wealth of government and the level of government,and the accessibility of Internet-based disclosure of government financial information is positively associated with the size of government and per capita income of rural residents.These findings contribute to understanding the motive for governments to present financial information on websites and the characteristics of administration,and analysing influencing mechanism of internet-based disclosure of government financial information from the angle of supply.

关 键 词：政府财务信息 披露 互联网 决定因素 政府透明度 

分 类 号：F812[经济管理—财政学]