执行国际公共部门会计准则能降低财政风险吗?——基于2006—2015年68个国家数据的实证分析  

Can IPSAS minimize financial risks? : An empirical research based on 68 countries in 2006 and 2015

作　　者：张曾莲[1] 马浚洋 ZHANG Zeng-lian;MA Jun-yang

机构地区：[1]北京科技大学东凌经济管理学院,北京100083 [2]国防科技大学文理学院,湖南长沙410073

出　　处：《东南大学学报（哲学社会科学版）》2019年第1期77-88,144,共13页Journal of Southeast University(Philosophy and Social Science)

基　　金：国家自科基金青年项目"我国政府会计准则制定的动因;路径;内容与效果研究"(71302164)阶段性成果

摘　　要：提出用于分析国际公共部门会计准则(IPSAS)执行质量后果的"行船理论"假说,在此分析框架下,给出IPSAS执行质量的基本定义和量化方法,将IPSAS执行质量拆分为是否执行、执行年限和执行差异三个部分,并对其进行评价与分析。利用2006—2015年68个国家的面板数据,采用静态面板与动态面板,分别分析全样本、发展中国家样本和发达国家样本,实证研究了IPSAS执行质量对财政风险的影响。研究表明:同一国家的财政风险受到上一期相同指标的显著影响。不管是发达国家还是发展中国家,IPSAS执行质量较高有利于降低财政风险水平。[1]On the basis of economics and physical mechanics,this paper puts forwarda hypothesis of " traveling boat theory" to analyze the execution consequences of international public sector accounting standards( IPSAS). Under this framework,it gives the definition and quantification method of IPSAS execution quality,divides the quality of IPSAS execution into three parts: execution,execution years and difference,and carries out the evaluation and analysis. Based on the panel data of 68 countries in 2006 and 2015,it uses the static panel and the dynamic panel to analyze the samples in order to study how the quality of IPSAS influences the financial risks. The results show that the financial risks of one country are significantly affected by its indices in the previous period,and that efficient execution of IPSAS is conducive to reducing financial risk in both developed and developing countries.

关 键 词：IPSAS执行质量 行船理论 财政风险 跨国静态与动态面板 

分 类 号：F811.5[经济管理—财政学]