政府会计准则执行的驱动研究

The Research of the Driver of Executing Government Accounting Standards

政府会计准则执行是一个受多种因素驱动的策略选择过程。为了剖析这些驱动因素的作用规律和作用机制,本文提出了一个关于"元驱动"和"场驱动"的分析框架,并分别构建"制度场域驱动模型"、"市场场域驱动模型"和"舆论场域驱动模型",借助地方政府会计信息披露驱动因素的研究探索政府会计准则执行的驱动效应。研究发现,地方政府结合自身利益诉求,在不同环境中政府会计信息披露的行为表现不同,在制度场域中保底性执行政府会计准则,市场场域中选择性执行政府会计准则,舆论场域中高效性执行政府会计准则。基于以上研究,本文提出重视制度环境因素、市场环境因素、舆论环境因素以及地方政府利益诉求,提高政府会计准则执行成效的建议。

Operation of government accounting standards is a mean of strategic selection which is driven by many factors. In order to analyze the laws and mechanisms of these driving factors,this paper proposes an analytical framework composed of 'meta-driven'and 'field-driven'with building 'institution environment mode'l, 'market-driven model'and'public opinion-driven model'respectively to explore the driving effects of government accounting standards through studying these of local government accounting information disclosure. The results show that pushed by their own interests,local governments act distinctively in accounting information disclosure in different environments. Local governments tend to carry out government accounting standards minimally in institution field,selectively in market field and efficiently in public opinion field. Based on the study mentioned above,this paper proposes suggestions to improve the effectiveness of government accounting standards implementation with emphasis on institution environment factors,market environment factors,public opinion environment factors with combination of local government interest demands.