政府财务信息披露质量评价研究:基于环境起点论的分析

Research on the Quality Evaluation of Government Financial Information Disclosure:A Perspective of the Environmental Starting Point

政府财务信息公开是构建透明政府与服务型政府的先决条件,也是保障公民知情权、参与权、表达权与监督权的重要依据。基于环境起点论,尝试构建政府财务信息披露质量评价系统框架,对政府财务信息披露质量评价系统的构成要素展开具体分析,以此为依据,创建政府财务信息披露质量评价的运行机制,并建立一个对政府财务信息披露体系起到监督作用的评价反馈机制,使之能在现有政府财务信息披露机制的基础上提供更进一步的披露保障,从而达到强化对政府行为的约束、提高财政透明度的目的。

The disclosure of government financial information is a prerequisite for the establishment of transparentand service-oriented government and an important basis for protecting the right of citizens to know,to participate,to express and to supervise. From the perspective of environmental starting point, this paper tries to build a quality-evaluation framework of government financial information disclosure and analyzes the core elements of the framework. On this basis,the operating mechanism of evaluating the disclosure quality of the government financial information and an evaluation feedback mechanism to monitor the financial disclosure system of government are established to provide further safeguard for government financial information disclosure,to strengthen the restriction of governmental action and to enhance fiscal transparency.