政府财务报告图像印象管理策略研究——基于美国州政府财务年报的调查  

Impression Management Tactic:Graphic in Government Annual Financial Reports ——Based on the Investigation of State Government Financial Report in U.S.A

作　　者：柳宇燕[1] 张鼎祖[1] Liu Yuyan;Zhang Dingzu

机构地区：[1]长沙理工大学经济与管理学院

出　　处：《会计研究》2019年第7期75-81,共7页Accounting Research

基　　金：国家社会科学基金青年项目(15CGL018);国家社会科学基金一般项目(18BJY023);湖南省社会科学基金一般项目(15YBA003、16YBA012)资助

摘　　要：政府财务报告作为政府形象传播的主要载体之一,可能会利用图像提升积极形象或者挽回消极形象。为探索地方政府财务年报中的图像是否存在印象管理行为,本研究以美国州政府官网出具的财务年报为样本,运用内容分析方法,识别图像进行印象管理行为的六种策略,并建立影响因素、印象管理动机和策略数量的理论逻辑框架。研究表明:(1)政府财务年报中的图像涉及的财务指标主题达到62%,每张图像的印象管理策略数量为0.73;(2)公众财务年报(PAFR)的图像数量和印象管理策略数量均显著高于综合财务年报(CAFR);(3)外部刺激因素与图像防御策略数量显著正相关,经济水平与政治选举因素与图像印像管理总策略数量显著负相关。As one of the main carriers for dissemination of government image, government financial report has the motivation of using images to en hance positive image or to redeem negative image. In order to explore whether the image in the annual financial report of local government has impression management behavior, this study takes the annual financial reports issued by the official website of the American state government as samples, uses content analysis method to identify six strategies of image impression management behavior, and establishes a logical framework of impression management motiva tion ,number of strategies and influencing factors. The research showed that:(1) In the annual financial report of the government, the images involved in the financial indicator subjects reached 62%, and the number of impression management strategies for each image was 0.73;(2) the number of images and impression management strategies in the popular annual financial report ( PAFR) were significantly higher than those in the comprehensive annual fi nancial report (CAFR);(3) the number of defensive tactics in the image of government financial annual report was significantly positively correlated with external stimulus factors, and the number of total tactics negatively correlated with the economic level and political election factors of American state governments.

关 键 词：印象管理策略 政府财务报告 综合财务年报 公众财务年报 

分 类 号：F810.6[经济管理—财政学]