地方政府行政管理体系与会计信息需求:是否不匹配?

Local government administration systems and local government accounting information needs:is there a mismatch?

虽然在新公共管理的启发下进行了数年的改革,但是各国公共部门的会计和绩效测评体系依然各不相同。本文在文献和问卷调查数据的基础上,以欧洲法制化国家为样本,对地方政府行政体制和地方政府会计信息需求之间的关系进行了探索性研究。研究结果显示,在现有行政体制基础上进行评估的、为实现内外部目标所需的会计信息和绩效评估信息,与法律要求的、为实现决策和问责所需的会计信息和绩效评估信息,二者之间经常存在不匹配的现象。研究结果还表明,欧洲地方政府的立法只是偶尔对所需信息有所规定,以满足拥有不同层级财务和组织自治权的地方政府行政体制的信息需求。

After several years of reforms inspired by the New Public Management approach,public sector accounting and performance measurement systems continue to differ among countries.Based on previous literature and data collected through a questionnaire,we perform an exploratory study on the relations between local government administrative systems and local government accounting information needs in a sample of European countries characterized by a legalistic orientation.Our results reveal that there is a frequent mismatch between the needed accounting and performance measurement information for internal and external purposes assessed on the basis of the administrative system in place and the accounting information and performance measurement information required by the law for decision-making and accountability.Moreover,as the results reveal,legislation in European local governments only sporadically stipulates the information suitable to satisfy the information needs created by the different levels of financial and organizational autonomy of local government administration systems to be available.