政府部门财政信息披露质量与影响因素研究——以我国省级财政部门网络披露为例

The Quality of Financial Information Disclosure and Its Influencing Factors——Based on the Network Disclosures of the Provincial Financial Departments in China

借鉴已有研究,基于信息不对称和公众满意度视角,采用信息披露指数DI值法,通过2012～2016年的省级财政部门网上公开数据对我国政府部门财政信息网络披露质量进行实证分析,研究发现:我国省级财政部门财政信息网络披露质量逐年上升,但是总体上看还有很大的提升空间,而且各地区间披露质量差别较大;从三个维度的披露评分来看,网页设计维度得分最高,特征维度得分次之,内容维度得分最低,政府部门对于财政信息内容的披露质量还有待提高;省级财政部门财政信息网络披露质量会受到经济发展和市场化水平、政府效率、政府审计以及媒体关注度的显著正向影响。这些研究结果为如何改进我国政府部门的信息披露质量和公众满意度提供了理论和实践机制。

Drawing to the existing researches, from the perspective of information asymmetry and public satisfaction, this paper empirically ana-lyzes the financial information disclosure quality of provincial financial departments in China. The financial information disclosure index( DI)method is used to analyze the online public data announced by the provincial financial departments from 2012 to 2016. The research finds that:The quality of network financial information disclosure of provincial financial departments has increased year by year, but overall there is still a large room for improvement, and the quality of disclosure varies widely among regions;From the grading of the three dimensions, the rankings from high to low are web design, features, and contents, which shows that the disclosure of financial information content needs to be further improved;Economic development and marketization level, government efficiency, government audit and media attention will all have a significant positive ef-fect on the quality of network financial information disclosure of provincial financial departments. These findings will provide theoretical and prac-tical mechanisms for improving the information disclosure quality and public satisfaction of government departments.