财政透明视角下政府会计信息的共享机制  

Sharing Mechanism of Government Accounting Information from the Perspective of Fiscal Transparency

作　　者：曲吉林[1] 朱逸才 QU Jilin;ZHU Yicai(School of Accounting,Shandong University of Finance and Economics,Jinan 250014,China)

机构地区：[1]山东财经大学会计学院,山东济南250014

出　　处：《山东财经大学学报》2022年第4期90-100,共11页Journal of Shandong University of Finance and Economics

基　　金：国家社会科学基金项目“国家治理视角下会计信息共享机制研究”(15BGL057);山东省社会科学规划项目“XBRL下会计信息中心实施方案的研究”(11CKJJ12)。

摘　　要：财政透明是政府良治、宏观经济稳定和财政公平的重要前提条件。财政透明度的提高离不开政府会计体系的支撑,政府会计信息公开披露是提高财政透明度的基本保障,而政府会计信息共享则是提高财政透明度的主要手段。针对目前我国政府会计信息应用中存在的问题,提出了政府会计信息的共享机制。在县级以上财政部门建立会计信息平台,负责政府会计信息的统一收集和公开披露,构建纵向贯通、横向交互、业务融合、公开透明的政府会计信息共享服务体系,实现政府会计信息“数出一门、资源共享”,使社会公众等信息使用者能够方便地获得信息,政府部门实现会计信息与相关业务一体化整合,为提升财政透明度、提高政府治理能力提供新的手段。Fiscal transparency is an important prerequisite for good government governance,macro-economic stability and fiscal fairness,and its improvement can not be separated from the support of government accounting system.The public disclosure of government accounting information is a basic guarantee for improving fiscal transparency,and government accounting information sharing is a main means to improve fiscal transparency.The sharing mechanism of government accounting information is put forward directed at the problems currently existing in the application of government accounting information in China,i.e.,establish an accounting information platform in the financial departments at or above the county level to be responsible for the unified collection and public disclosure of government accounting information,build an open and transparent government accounting information sharing service system with vertical connectivity,horizontal interaction and business integration so that “unifiedly counted and shared”government accounting information can be realized and the public and other information users can easily obtain the information while the government departments realize the integration of accounting information and related businesses and provide new means to improve financial transparency and government governance ability.

关 键 词：政府会计信息 共享机制 财政透明度 政府治理 

分 类 号：F812.2[经济管理—财政学]