政府治理效率、财政透明度与政府会计治理工具:信息需求的视角

Governance Efficiency,Fiscal Transparency and Government Accounting Management Tools from Information Need Perspective

政府治理效率是衡量政府治理水平的一个重要指标,治理问题最终是政府治理效率问题。为了剖析政府治理效率缺失的本质,文章试图从委托代理问题入手找出改善政府治理效率的有效方法。研究发现:克服委托代理问题是政府治理面临的基本难题,财政透明度的提高可以减少代理问题,而财政透明度的提高应该注重工具的探讨。结合公众的信息需求,选择有效的政府会计治理工具可以显著提升政府治理效率。因此,基于政府会计治理工具选择的价值性与可行性考虑,提出了信息工具的甄别、信息工具的强化和信息工具的创新三个方面的优化和完善对策。

Governance efficiency is an important index to measure the level of governance. The issue of governance is eventually the issue of efficiency. In order to explore the essence in lack of governance efficiency,this paper intends to seek an effective method to improve the governance efficiency of the government from principal-agent perspective. The research finds that overcoming the principal-agent problem has become a fundamental problem of governance efficiency,with improving the fiscal transparency to reduce agency problems,but the increase in transparency should focus on the tools. Combined with the information need of the public,efficient government accounting management tools should be selected to improve the efficiency of governance.Therefore,considering the value and the feasibility of government accounting management tools,this paper puts forward the countermeasures to optimize and improvethe situation from three aspects such as screening,intensifying and innovating information tools.