政府财务信息披露理论框架构筑  

Construction on Theoretical Framework of Governmental Financial Information Disclosure

作　　者：潘俊[1,2] 陈志斌[3] 

机构地区：[1]南京大学会计与财务研究院,江苏南京210093 [2]江苏大学财经学院,江苏镇江212013 [3]东南大学经济管理学院,江苏南京210096

出　　处：《上海立信会计学院学报》2011年第5期23-31,共9页Journal of Shanghai Lixin University of Commerce

基　　金：国家自然科学基金面上项目(70772033;71172064);南京大学国际化会计学博士生项目(IAPHD)

摘　　要：在透明性、服务型和绩效型政府建设的新时期,社会公众对政府信息公开的诉求日益强烈,作为反映政府资产负债状况及运营绩效的政府财务信息,其公开披露将有助于提升政府公信力、解除公共受托责任并帮助利益相关者进行决策。文章通过对政府财务信息披露的文献回顾与理论分析,构筑了包含目标、主体、载体和行为的政府财务信息披露理论框架,探讨了政府财务信息披露的实施机制与保障体系,为政府会计改革的顺利推进以及政府信息公开制度建设的不断深化奠定理论基础。In the new period of the construction of government with transparency, service and performance, the social public＇s demand to the publicity of government information becomes increasingly strong. And as the important information to reflect the assets, liabilities and operating performance, governmental financial information disclosure improves the public credibility of the government, removes public accountability and contributes to stakeholders＇ decision-making. Through the literature review and theoretical analysis of governmental financial information disclosure, this paper builds a theoretical framework including target, subject, carrier and behavior, and explores the implementation mechanism and security system of governmental financial information disclosure. Our research laid a theoretical foundation for the smooth development of accounting reform and the constant deepening of the system construction of governmental information disclosure.

关 键 词：政府会计 政府财务信息披露 理论框架 实施机制 

分 类 号：F235.1[经济管理—会计学]