政府会计核算基础改革如何影响财政透明度:理论逻辑与国际实践  

How the Reform of Government Accounting Bases Affects Fiscal Transparency:Theoretical Logic and International Practice

作　　者：王燕嘉 杨丹 WANG Yanjia;YANG Dan(School of Accounting,Inner Mongolia University of Finance and Economics,Hohhot,China,010070;School of Finance and Taxation,Dongbei University of Finance and Economics,Dalian,China,116025)

机构地区：[1]内蒙古财经大学会计学院,内蒙古呼和浩特010070 [2]东北财经大学财政税务学院,辽宁大连116025

出　　处：《财经理论研究》2024年第6期1-15,共15页Journal of Finance and Economics Theory

基　　金：国家社会科学基金一般项目(23BJY022);内蒙古自治区哲学社会科学规划重点项目(2024ZZA037);内蒙古自治区自然科学基金项目(2022MS07007);内蒙古自治区经济数据分析与挖掘重点实验室研究项目(SZ23008);内蒙古自治区自然科学基金项目(2023LHM807011)。

摘　　要：财政透明是现代财政制度的本质要求和重要体现,政府会计核算基础作为提供财政信息的核心技术支撑对财政透明度有重要影响。以财政信息披露的广度和深度为切入点,从理论上阐释了权责发生制政府会计核算基础改革对财政透明度的影响效应及传导机制,在此基础上,以2010—2019年56个国家的面板数据为依据,借助双向固定效应模型、面板分位数回归模型和中介效应模型进行实证检验。结果表明:实施权责发生制的政府会计核算基础改革显著且稳健地促进了财政透明度提升。随着财政透明度水平逐步提升,核算基础改革对财政透明度的边际提升作用表现出先上升后平稳的变化趋势。异质性检验发现,上述提升影响在发达国家的作用效应大于发展中国家。进一步的机制检验显示,政府会计核算基础改革可以通过抑制政府机会主义行为、强化公众参与等方式提升财政透明度。Fiscal transparency is a fundamental requirement and key feature of a modern economic system.Government accounting,as the core technical support for providing financial information,plays a crucial role in promoting fiscal transparency.This paper examines the breadth and depth of financial information disclosure as a starting point and theoretically explains how the reform of accrual-based government accounting affects fiscal transparency,along with its transmission mechanism.Using panel data from 56 countries between 2010 and 2019,we employ a bidirectional fixed-effects model,panel quantile regression model,and mediation effect model to conduct empirical tests.The results indicate that the reform of government accounting to accrual-based accounting significantly and robustly improves fiscal transparency.As fiscal transparency increases,the marginal effect of accounting reform on transparency follows a pattern of initial growth before stabilizing.The heterogeneity analysis reveals that the reform′s positive effect is stronger in developed countries compared to developing countries.Further mechanism tests show that the reform enhances fiscal transparency by curbing government opportunistic behavior and strengthening public participation.

关 键 词：政府会计 核算基础改革 权责发生制 财政透明度 

分 类 号：F810.6[经济管理—财政学] F812