政府会计信息对行政权力运行的影响路径研究

A Study on the Realization Path of How Government Accounting Contribute to Ensure Compliance of Public Power Operation

会计功能学研究认为(政府)会计信息对(行政)权力运行具有一定的规范和保障作用。本文从政府会计信息的内部使用者、准内部使用者和外部使用者等角度分析政府会计信息在行政权力运行的不同环节(诸如决策、执行、评价、监督等环节)如何发挥相应的规范和保障作用。内部使用者使用政府会计本源信息,支持宏观管理决策,解脱公共受托责任,反映并发现权力执行规则存在的问题从而推动改进与完善,起到直接规范权力运行的作用。准内部使用者利用政府会计本源信息、衍生信息,结合激发信息,揭露偏差、评价、监督及稽核,发挥规范和保障权力运行的作用。外部使用者获取政府会计相关信息,可以加强外部监督,构成保障权力运行的主要场域力量,有助于政府信任度的提升。

The function of government accounting in state governance depends mainly on the compliance and guarantee of the operation of power, which can be divided into four links:decision-making,execution,evaluation and supervision.Information users of government accounting are mainly divided into internal users,quasi-internal users and external users,this paper from the three types of users to study respectively the 3 realization path of how government accounting contribute to ensure compliance of public power operation.Firstly,internal users use basic government accounting information to support macroeconomic management decision-making and relieve public accountability.What's more,basic government accounting information helps internal users to discover the existing problems of power operation mechanism and promote its design better.Therefore,internal users 'paths can regulate the power operation.Secondly,quasi-internal users not only collect and analyze the basic government accounting information,but also generate derivative information and stimulated information.Quasi-internal users apply these information to reveal the deviation;evaluate and supervise;audit,rectify and reform,and thus ensure compliance of public power operation.Thirdly,it conduces to enhance the trust to government and strengthen external supervision for external users to access to government accounting information,which can strengthen civilian recognition and satisfaction to power operation,and eventually ensure power running well-behaved and orderly.