中国地方政府会计信息披露质量的演进过程与影响因素研究

Research on the Evolution Process and Influencing Factors of Accounting Information Disclosure Quality of Local Governments in China

在中国特色政府会计标准体系已基本建成,并于2019年在全国行政事业单位全面实施的背景下,论文以2013—2018年中国地方政府会计信息披露质量为研究对象,规范分析了其演进过程和影响因素。通过分析发现,中国地方政府会计信息披露质量具有分散、多口径披露、信息不透明、不完整和披露质量差异较大的特点。进一步分析发现,官员晋升、媒体关注和国家审计是影响地方政府会计信息披露质量的三个重要因素。本研究不仅从新兴市场视角拓展了中国地方政府会计信息披露质量的相关研究,而且深化和丰富了地方政府会计信息披露质量影响因素研究,还为将来进一步提高政府会计信息披露质量和解决地方政府债务问题提供理论依据和政策建议。

Under the background that the government accounting standard system with Chinese characteristics has been basically completed,and it has been fully implemented in the national administrative institutions in 2019,takes the quality of accounting information disclosure in 2013—2018 of local governments in China as thinge research object,the paper normally analyzes its evolution process and influencing factors.Through the analysis,it is found that the quality of accounting information disclosure of local governments in China is characterized by dispersion,multi-caliber disclosure,opacity,incompleteness and great difference in the disclosure quality.Further analysis shows that the promotion of officials,media attention and national audit are three important factors affecting the quality of accounting information disclosure of local governments.This study not only expands the research of Chinese local government accounting information disclosure quality from the perspective of emerging markets,but also deepens and enriches the research of the influential factors of accounting information disclosure quality of local government.In the future,it also can provide theoretical basis and policy suggestions for further improve the government accounting information disclosure quality and solve the local government debt promblems.