我国省级政府会计透明度评价  

Research on the Accounting Transparency Evaluation of Provincial Government in China

作　　者：周咏梅[1] 信玉 Yongmei Zhou;and Yu Xin(School of Business,Qingdao University,Qingdao Shandong 266071,China)

机构地区：[1]青岛大学商学院,山东青岛266071

出　　处：《会计与经济研究》2018年第3期27-41,共15页Accounting and Economics Research

基　　金：山东省自然科学基金项目(ZR2013GM002);山东省社会科学规划项目(17CKJJ24)

摘　　要：基于会计透明度是关于会计信息质量全面要求的认识,从全面性、相关性、可靠性、可理解性、可比性、及时性和便捷性七个维度构建衡量省级政府会计透明度的评价指标体系,对2015年我国省级政府会计透明度进行测度。结果显示:我国省级政府会计透明度整体水平低,省际差异明显;从具体维度看,除便捷性指标平均得分超过60分外,其他指标平均得分均低于50分。测度结果表明,目前我国省级政府会计信息披露不论在数量方面还是质量方面都与透明度的要求存在较大差距。因此,应尽快建立政府会计报告的审计鉴证制度,出台政府会计报告准则,界定政府会计信息披露责任,强化部门监督职责,利用媒体等中介机构对政府会计信息的分析和解读。Based on the understanding that accounting transparency is required by the accounting information quality,this paper constructs an evaluation index system to evaluate the accounting transparency of China＇s provincial governments in 2015 from seven dimensions： comprehensiveness,relevance,reliability,understandability,comparability,timeliness and convenience. The results show that the overall level of accounting transparency of provincial governments is very low and varies widely across provinces. From the specific dimension,the average of convenience scores more than 60 points and the average score of other indicators are less than 50 points. It indicates that the quantity and the quality of accounting information disclosure at the provincial level in China are far away from the requirement of transparency. To improve the government accounting transparency,it is necessary to establish the auditing appraisal system of government accounting report as soon as possible,introduce the government accounting reporting standards,define the responsibility of government accounting information disclosure,strengthen the supervise duties of government department,and make use of media analysis and interpretation on the government accounting information.

关 键 词：政府会计 会计透明度 省级政府 

分 类 号：F810.6[经济管理—财政学]