政府质量、预算软约束与政府会计准则制度执行效果——基于预算执行审计和财政透明度的双重视角

Quality of Government,Soft Budget Constraint and the Effect of Implementing Government Accounting Standards:Based on the Dual Perspectives of Budget Implementation Audit and Financial Transparency

不同地方政府质量对政府会计准则制度执行效果的影响不同。基于2009—2017年中国31个省、自治区、直辖市的地区数据实证分析发现:地方政府质量对政府会计准则制度执行效果具有显著的正向影响。但是在预算软约束作用下,这种正向影响发生了逆向改变,即预算软约束对地方政府质量与政府会计准则制度执行效果的关系起到了反向调节作用。进一步研究发现:由于东、中、西部地区的发展差异以及中央政策的地区性差异,东部和西部的政府质量对政府会计准则制度执行效果的影响要高于中部地区;随着东、中、西部省份发展程度由强变弱,预算软约束对政府质量与政府会计准则制度执行效果关系的负向调节作用也逐渐减弱。

The effect of implementing government accounting standards varies with the quality of local government.Based on the data of 31 provinces and regions in China from 2009 to 2017,the empirical analysis shows that local government quality has a significant positive impact on the implementation effect of government accounting standards.However,under the effect of soft budget constraints,this positive impact changes in reverse,that is,the soft budget constraint plays a reverse regulating role in the relationship between local government quality and the implementation effect of government accounting standards.Further research found that the government quality of the eastern and western regions has a greater influence on the implementation effect of the government accounting standards than that of the middle region due to the differences in the development and the central policies of eastern,middle and western regions.With the development level of eastern,middle and western provinces becomes lower,the negative moderating effect of soft budget constraint on the relationship between government quality and the implementation effect of government accounting standards will weaken.