国家治理视角下会计信息共享的机制与实现路径  

Mechanism and Approach for Accounting Information Sharing from the Perspective of State Governance

作　　者：曲吉林 朱逸才 Qu Jilin;Zhu Yicai

机构地区：[1]山东财经大学会计学院 [2]财政部中国会计信息化委员会

出　　处：《财政研究》2018年第11期121-128,共8页Public Finance Research

基　　金：国家社会科学基金项目"国家治理视角下会计信息共享机制研究"(15BGL057)

摘　　要：会计信息共享对于充分发挥会计信息的资源配置效应,推进国家治理现代化具有重要作用。针对当前会计信息多头报送、口径不一、相互独立、互不共享等带来的一系列问题,本文从国家治理的视角探讨会计信息共享的机制与实现路径,提出了纵向贯通、横向交互、内部融合、全国统一的会计信息共享服务体系。通过建立会计信息平台,实现会计信息"数出一门、资源共享"。根据财政信息化建设的总体目标和思路,建议将会计信息共享纳入财政信息化建设体系,并对业务流程进行改造、重组和优化,从而提高财政治理水平,充分发挥财政在国家治理中的基础和重要支柱作用。Accounting information sharing is important to fully utilize the resource allocation effect of accounting information and promotes the modernization of state governance.Aiming at a series of current problems in accounting information application,such as multi-sector reporting,different calibers,mutual independence and mutual non-sharing,this paper discusses the mechanism and approach for accounting information sharing from the perspective of state governance,and proposes an accounting information sharing service system of vertical penetration,horizontal interaction,internal integration and national unification.The establishment of accounting information platform can help realize accounting information share.Guided by the overall goal,accounting information sharing system should be incorporated into the financial informationization,in which the business process must be reformed,reorganized and optimized so as to improve financial governance and give full play to the foundation and important pillar role of finance in state governance.

关 键 词：国家治理 会计信息 共享机制 实现路径 会计信息平台 

分 类 号：F810.2[经济管理—财政学]