实施政府会计准则的预期效应研究  

Research on the Expected Effect of Government Accounting Standards

作　　者：周曙光[1,2] 陈志斌 Zhou Shuguang Chen Zhibin

机构地区：[1]东南大学经济管理学院财务与会计系/政府会计研究所 [2]重庆三峡学院财经学院会计系 [3]东南大学社会科学处

出　　处：《财政研究》2017年第9期40-46,78,共8页Public Finance Research

基　　金：国家自然科学基金面上项目《政府会计国家治理功能的实现机理、路径与策略研究》(71672034);国家自然科学基金面上项目《政府会计与地方政府行为交互作用机理研究:基于经济发展方式转变视角》(71172064);财政部全国会计科研课题重点项目《权责发生制政府财务会计准则制定及其实施路径研究》(2015KJA003)的阶段性研究成果

摘　　要：政府会计信息的生成与运用以及信息效应的传导,是政府会计准则预期效应得以实现的基础。本文沿循"信息生成—信息效应—预期成效"的研究脉络,系统剖析政府会计准则预期效应的生成机理与实现路径。政府会计准则预期效应的生成机理体现为:政府会计准则是政府会计信息生成、传递与披露的基点,在既定的政府会计信息质量下,信息使用主体通过及时获取、准确认知与合理运用政府会计信息,并借助于本源信息效应、激发信息效应和衍生信息效应的发挥促使信息价值的实现。在信息效应传导的基础上,政府会计信息通过提高政府透明、引导官员勤政、强化腐败治理、降低债务风险、助力绩效评价、促进政府问责等路径促使政府会计准则预期效应的实现。The information of government accounting and the effect of information transmission are the basis of government accounting standard expected effect. This paper tollows the logical thinking of Informauon generated-information effect-expected results to analyze the generation mechanism and realization path about the expected effect of government accounting standards. Government accounting standards are the basis of generation, transmission and disclosure of government accounting information. Under the established government accounting information quality, information users can timely obtain, accurately perceive and reasonably use government accounting information to realize the value of information with the help of the information effect. Based on the effect of information transmission, the expected effect of government accounting standard is realized by improving government transparency, guiding official endeavor to work, strengthening corruption governance, reducing public debt risk, assisting performance evaluation and promoting government accountability.

关 键 词：政府会计准则 政府会计信息 预期效应 信息效应 

分 类 号：F810.6[经济管理—财政学]