利益相关者、会计信息需求与政府会计改革——基于资本市场与政治市场的研究视角

Stakeholders, Accounting Information Demands and Government Accounting Reform

在资本市场与政治市场中,不同的利益相关者由于各自关注的利益不同,其对会计信息的需求也不一样。本文分析了资本市场、政治市场中内部、外部利益相关者对会计信息的需求情况,解读了会计信息如何影响利益相关者的相关行为。提出应当建立需求导向型的政府会计信息披露制度的对策建议。

Due to various interests concerned, different stakeholders in the capital markets and in the political market do not share the same demands for accounting information. The paper makes an analysis for the internal and external stakeholders’demands for the accounting information in a comparative way, both in the capital market and political market. Then this paper describes how accounting information affects stakeholders in the decision-making process. Finally, by analyzing the needs of the stakeholders in the political market of China, the paper suggests that we should establish a demand-oriented government accounting information disclosure system, and make full use of information intermediaries, so as to accelerate the process of government accounting reform in China.