政府会计、财政透明度与经济治理——基于中国省级面板数据的经验研究

Government Accounting, Fiscal Transparency and Economical Governance: Based on the Empirical Examinations of Chinese Provincial Panel Data

文章从理论上构建符合经济治理需求的包含预算、财务和管理会计的政府会计体系,并以我国2007-2014年省级数据实证检验了政府会计信息披露对促进经济增长和抑制经济风险的作用。研究发现,政府会计信息披露质量的提升能够显著促进经济发展,抑制地区经济风险水平,以及能够显著缓解经济风险对经济增长的削弱作用,当前经济制度形势下通过提高财政透明度来提高经济治理能力是有效途径,地区经济发展水平和居民受教育水平在上述影响中具有显著的正向调节效应。本文在一定程度深化了政府会计与经济治理的理论研究,就如何提升国家治理对政府相关部门提出了完善政府会计体系,提升会计信息质量,促进财政透明度提升,助力"稳增长"与"防风险"的经济治理,促进区域协调发展与提升教育水平等政策建议。

This paper theoretically builds a government accounting system that includes budget, financial and management accounting that meets the needs of economic governance, the paper also uses the provincial data from 2007 to 2014 to test the effect of government accounting information disclosure on promoting economic growth and restraining economic risks. It is found that the improvement of the quality of government accounting information disclosure can significantly promote economic development, restrain the level of regional economic risk, and mitigate the weakening effect of economic risk on economic growth, under the current situation of economic system, it is an effective way to improve the ability of economic governance by improving the transparency of finance. The study found that the increase in the level of accounting information disclosure by provincial governments will significantly promote regional economic growth and restrain the level of regional economic risk, and the level of regional economic development and the level of education of residents in the above-mentioned effects have significant regulatory effect. To a certain extent, this paper deepens the theoretical research on government accounting and economic governance, proposes to improve the government accounting system, improve the quality of accounting information, and promote financial transparency, policy suggestions on promoting "steady growth" and "risk prevention" economic governance, promoting regional coordinated development and improving education level.