政府会计改革对政府购买服务决策的影响

The Influence of Government Accounting Reform on Government Purchasing Service Decision

政府会计改革后的政府会计准则制度已经实施近3年,但当前有关政府会计准则制度与优化政府支出方式关系的研究还相对缺乏,既有的少量研究尚未充分发掘政府会计准则制度本身的价值。本文构建了政府会计准则制度、绩效管理、政府购买服务相融合的政府支出方式决策体系,揭示了政府会计准则制度在政府支出方式决策中的传导机制和作用机理,并通过"最后一公里"公共出行领域的实证检验,揭示了政府会计及其变革对于政府购买服务等政府支出方式决策的影响。本研究有助于进一步深入挖掘政府会计准则制度在财政管理中蕴藏的价值,促进政府支出方式转变,推动财政治理体系和治理能力的提高。

The government accounting standards system after the government accounting reform has been implemented for nearly 3 years,but the current research on the relationship between the government accounting standard system and the optimization of government expenditure methods is relatively lacking,and a small amount of existing research has not yet fully explored the value of the government accounting standard system itself.This paper constructs a government expenditure decision-making system that integrates government accounting standards system,performance management,and government purchase services,reveals the transmission mechanism and action mechanism of the government accounting standards system in the decision-making of government expenditure.The empirical test in the field of "last mile"public travel reveals the influence of government accounting and its reforms on government spending decisions such as government purchases of services.This research will help to further dig deeper into the value of the government accounting standards system in financial management,promote the transformation of government expenditure patterns,and promote the improvement of the fiscal governance system and governance capabilities.