政府综合财务报告改革促进政府治理能力提升研究——基于30个国家的实证分析  

Research of Government Comprehensive Financial Report reform Promoting Government Governance

作　　者：张曾莲[1] ZHANG Zeng - lian(Dongling School of Economics and Management, University of Science and Technology Beijing, Beijing 100083, China)

机构地区：[1]北京科技大学东凌经济管理学院,北京100083

出　　处：《经济问题》2017年第2期111-116,共6页On Economic Problems

基　　金：国家自然科学基金青年项目"我国政府会计准则制定的动因;路径;内容与效果研究"(71302164)

摘　　要：研究了政府综合财务报告改革是否能提升政府治理能力。将政府综合财务报告改革实施成熟度较高的30个经济合作与发展组织(OECD)国家作为研究样本,研究政府综合财务报告改革对一国财政透明度、财政风险与政府绩效的影响,进一步探究对政府综合财务报告的积极影响。通过建立三个回归模型,分别对政府综合财务报告改革与不透明指数、中央财政负债率和全球治理指标进行回归,并详细分析了政府综合财务报告改革对全球治理指标六个维度的具体影响程度。实证分析发现,政府综合财务报告改革后,财政透明度显著提高,财政风险水平有下降趋势,政府绩效不断提升。This paper is to identify whether government comprehensive financial report reform can promote government governance. Countries with higher maturity of the Organization for Economic Cooperation and Development （OECD） will be implemented government comprehensive financial report reform as samples. We have an impact on a country＇s level of performance, fiscal transparency and fiscal risks of the government comprehensive financial report reform of the study, trying to explore the positive impact on the government comprehensive financial report reform. we established three regression models, respectively, the government comprehensive financial report reform and Global Governance Indicators, Opacity Index and the central government debt ratio regression. And we studied in detail specific impact on WGI six dimensions of the government comprehensive financial report reforms. Result is ： the performance of government comprehensive financial report reform, especially anti - corruption capacity improved significantly and significantly increased financial transparency, but the financial risk level decreased.

关 键 词：政府综合财务报告改革 政府治理 财政透明度 财政风险 政府绩效 

分 类 号：F811.2[经济管理—财政学]