我国省级政府会计透明度评价指标体系构建

Constructing Evaluation Index System of Provincial Government Accounting Transparency in Our Country

在梳理前人研究的基础上提出构建政府会计透明度评价指标体系的必要性,剖析了政府会计透明度与财政透明度的区别和联系,指出政府会计透明度的本质是对政府会计信息质量的全面要求,构建政府会计透明度评价指标体系应区分评价对象、以评价政府会计活动提供的信息为主、以政府会计信息质量特征为基础。以省级政府为对象从全面性、可靠性、可理解性、相关性、可比性和易得性六个维度构建了省级政府会计透明度评价指标体系。

Based on combing previous researches, we consider it necessary to establish the evaluation index system of government accounting transparency, analyze the differences and relations between government accounting transparency and fiscal transparency, point out that the essence of government accounting transparency is government accounting information quality requirements. In building the evaluation index system of government accounting transparency, we should distinguish the evaluation objects, give top priority to evaluating information provided by government accounting activities, and should be based on the government accounting information quality characteristics. To construct evaluation index system of provincial government account transparency, we conduct researches from six dimensions, namely, comprehensiveness, reliability, understandability, relevance, comparability and availability by using provincial governments as objects.