预算制度变迁、网络化环境与政府财务信息传导机制——基于商务部“三公经费”公开的案例研究  

Evolution of Budget Institutions,Network Environment and Transmission Mechanism of Government Financial Information ——Based on the Case of Opening Three Public Expenditures of Ministry of Commerce

作　　者：张琦[1,2] 张娟[1,2] 吕敏康[1,2] 

机构地区：[1]中南财经政法大学政府会计研究所,430073 [2]财政部会计司,100820

出　　处：《会计研究》2013年第12期25-32,96,共8页Accounting Research

基　　金：国家自然科学基金面上项目(71172222)的中期研究成果

摘　　要：宏观制度变迁会影响微观会计改革。资本市场中的会计改革已经证实,宏观层面的制度环境通过影响资本市场中的财务信息供求机制,作用于企业会计改革。在公共领域,学者们发现宏观层面的制度因素也对政府会计制度安排产生影响。但这种影响的作用机理如何通过改变政府财务信息供求关系予以实现,值得深入研究。本文选择2011年商务部"三公经费"公开案例,剖析了在网络化环境下,我国预算制度变迁对政府财务信息传导机制的影响,以及信息中介对公众需求的引导。我们认为,培育具备专业财经知识背景的信息中介,有利于改善我国政府财务信息的供求关系,推动我国政府会计改革进程。The macro institutional environment will affect the arrangement of accounting system. The development of accounting regulation in capital market proves that the macro institutional environment could affect the arrangement of accounting system in enterprises by changing the mechanism of supply and demand of financial information in capital market. In public field,existing researches find that macro institutional environment could affect the arrangement of accounting system in government. However,how does the macro institutional environment change the mechanism of supply and demand of financial information of government? It is worth researching. This paper explain the transmission mechanism of governmental financial information and how to guide the demand of financial information of government based on the case of opening three public expenditures of Ministry of Commerce in 2011. And we find that cultivating the professional information intermediary with the background of financial knowledge is good for changing the mechanism of supply and demand of financial information of government and developing the arrangement of governmental accounting system.

关 键 词：政府财务信息 传导机制 政府会计 三公经费 

分 类 号：F812.3[经济管理—财政学] F810.6