政府部门网站财务信息披露质量研究

Government Departments Website Financial Information Disclosure

借鉴已有研究,采用财务信息披露指数DI值法,通过对北京市政府26个组成部门2012-2015年的网上公开数据进行研究,发现:(1)北京市政府部门的网络财务信息披露数量和质量逐年提升,但总体水平不高;(2)北京市政府部门的"三公经费"总体得分较高,但仍有提升空间;(3)审计报告披露能有效提高政府财务信息网络披露质量。基于此,分"近、中、远期"对策提出改进建议,希冀能裨益于相关研究与地方政府网络财务信息披露实践。

From the existing research literature,we used the financial information disclosure index（ DI） value method,based on the 26 sections＇ 2012-2015 public data tostudy on the Beijing municipal government website financial information disclosure,and found that：（ 1） the financial information disclosure quality and quantity of Beijing municipal government departments have increased year by year,but the overall level is still not high;（ 2） the audit report disclosure of government financial information website can effectively improve the quality of disclosure,strengthen entity responsibility in financial management;（ 3） financial information disclosure of the Beijing municipal government departments website＇the three public consumptions score is high,but there is still room for improvement,such as,in lacking of budgeting policy enforcement,fiscal management and special fund management in fiscal. Based on the findings,we put forward some near,middle and long run future＇s improving suggestionsto benefit the relevant research and the practice of local government financial information disclosure.