政府会计改革和政府善治:理论、机制和国际经验  

Government Accounting Reform and Good Governance: Theory, Mechanism and International Experience

作　　者：孙琳[1] 

机构地区：[1]复旦大学经济学院公共经济学系,上海市国权路600号200433

出　　处：《财经智库》2017年第3期118-136,共19页Financial Minds

基　　金：国家社科基金一般项目"政府会计制度改革与政府绩效改善研究"(12BJY135)的阶段性成果

摘　　要："新公共管理"运动浪潮和主权国家债务危机促使越来越多的国家重视政府会计改革和政府治理改善。本文根据现代政府会计的扩展职能确定了政府会计制度改革影响政府绩效的途径。研究表明,伴随着权责发生制记账基础改革的深入,信息不对称和财政透明度问题得到了有效改善;进一步推进政府会计改革能促进权力机关和社会公众更好地监督政府,约束政府权力,推进国家治理体系和治理能力的现代化。世界各国政府会计制度丰富多元,其中基于资源会计与预算的英国政府会计制度和基于绩效预算的俄罗斯政府会计制度的改革较有代表性。政府财务报告信息使用者的范围也日臻扩大,修正的权责发生制的采用、政府会计制度与预算体制改革的协同、准则模式和国际公共部门会计准则导向等是各国政府会计制度改革的趋势。The'New Public Management'movement and sovereigndebt crisis have been prompting more and more countries to focus on the reform of government accounting system and improvement of government governance. Based on the expansion function of modern government accounting,this paper finds the way that how the government accounting reform affects government performance. The research suggests that the problem of information asymmetry and fiscal transparency have been improved with the deepening reform of government accounting basis. The promotion of government accounting reform can promote the relevant departments and the public to supervise the government better and can promote the modernization of the national governance system and governance capacity. The government accounting system of the world has diverse characteristics. The British government accounting system which based on resource accounting and budget and the Russian government accounting system which based on performance budgeting are representatives. From a worldwide perspective,the scope of government financial report users is expanding. The implement of modified accrual basis,the coordination of the government accounting reform and the budget system reform,the standard model and the international public sector accounting standards are the trend of government accounting system reform of all countries.

关 键 词：财政透明度 政府会计制度 政府绩效 国际公共部门会计准则 

分 类 号：F810.6[经济管理—财政学]