政府部门财务信息披露质量及影响因素研究  

Research on Financial Information Disclosure Quality of Chinese Government

作　　者：张琦[1] 方恬[1] 

机构地区：[1]中南财经政法大学政府会计研究所,430073

出　　处：《会计研究》2014年第12期53-59,96,共7页Accounting Research

基　　金：国家自然科学基金面上项目(71172222)的资助

摘　　要：本文在西方已有研究的基础上,结合中国制度背景,研究了政府部门财务信息披露质量的测度方法,包括DI值与Cook统计量的计算,并通过政府部门的公开数据,探讨了政府部门财务信息披露质量的影响因素。研究发现:(1)政府部门的财务信息披露质量逐年提升;(2)社会监督有利于提升政府部门财务信息披露质量;(3)审计监督能够发现政府部门财务信息披露中可能存在的问题,并有利于提升财务信息披露质量。本文的研究将可能有助于决策部门制定政府部门财务信息披露的相关规范,并引导公众、媒体、审计机构等信息使用者识别政府部门财务信息的披露质量与数据合理性,便于其作出科学决策。On the basis of the existing western research and China's institutional background,our research modifies and calculates the DI of financial information disclosure and the Cook statistics of the three public expenses data for central government departments from 2011 to 2013. This research aims to explore the changing trend and influencing factors of Chinese government'financial information disclosure quality. The findings are as follow: the financial information disclosure quality of government departments has gradually improved in the last three years; departments under higher social concern have better financial information disclosure quality; In addition,the audit department is able to identify the presence of outliers in government departments before the implementation of audit,and the supervision through auditing can promote them to achieve better disclosure. Our research can help decision- making departments to formulate relevant‘government financial disclosure regulation'as soon as possible,and guide the information users to identify the financial information disclosure quality and data rationality of central government departments,making them easier to make rational decisions.

关 键 词：政府部门 财务信息公开 信息披露质量 

分 类 号：F810.6[经济管理—财政学]