制度环境、地方政府行为与政府会计准则制定

Institutional Environment,Local Government Behaviors,and the Construction of Governmental Accounting Standards

在具有中国特色的财政分权制度环境下,影响政府会计体系建设和政府会计准则制定的因素错综复杂。作为利益相关者之一的地方政府,其行为必然影响政府财务信息需求及其披露。研究发现,地方政府举债的影响和债务风险管理的规范,基于解除公共受托责任目标的政府绩效评价体系构建,政府审计制度的约束和审计职能的发挥,都会对政府财务信息需求和政府会计准则的制定起到积极推动作用。我国政府会计准则的制定应选择以原则为主、规则为辅的导向;由财政部主导、多机构共同参与的制定主体既能保证准则的专业性和权威性,又能降低准则制定成本;以概念框架法构建政府会计基本准则和具体准则,能促进准则体系的协调优化;遵循严谨、完整的允当程序,会提升政府会计准则制定的质量和反馈效率。

Under the institutional background of fiscal decentralization with Chinese characteristics, the construction of governmental accounting system and the setting of related accounting standards are influ-enced by various complicated and perplexing factors.Certainly,behaviors of the local government,one of the stakeholders,have impacts on the demand for governmental financial information and disclosure.Theo-retical analysis reveals that the construction of financial information requirements and governmental account-ing standards are motivated by many factors,which include the consequence of local government debt and its risk management criterion,the establishment of performance evaluation system based on the goal of removing stewardship,and the function of governmental auditing.A principle-oriented approach,assisted by rules, should be adopted in Chinese governmental accounting standards setting.A standard setting body led by the Ministry of Finance and participated with various institutions would make standards professional and authori-tative,and also setting cost reduced.Implementing the conceptual framework method in constructing basic and specific standards is beneficial for coordinating the accounting system.Following due process will signif-icantly improve quality and feedback efficiency of accounting standards construction.