政府会计信息对行政权力运行的影响路径研究
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摘要
会计功能学研究认为(政府)会计信息对(行政)权力运行具有一定的规范和保障作用。本文从政府会计信息的内部使用者、准内部使用者和外部使用者等角度分析政府会计信息在行政权力运行的不同环节(诸如决策、执行、评价、监督等环节)如何发挥相应的规范和保障作用。内部使用者使用政府会计本源信息,支持宏观管理决策,解脱公共受托责任,反映并发现权力执行规则存在的问题从而推动改进与完善,起到直接规范权力运行的作用。准内部使用者利用政府会计本源信息、衍生信息,结合激发信息,揭露偏差、评价、监督及稽核,发挥规范和保障权力运行的作用。外部使用者获取政府会计相关信息,可以加强外部监督,构成保障权力运行的主要场域力量,有助于政府信任度的提升。
The function of government accounting in state governance depends mainly on the compliance and guarantee of the operation of power,which can be divided into four links: decision-making,execution,evaluation and supervision. Information users of government accounting are mainly divided into internal users,quasi-internal users and external users,this paper from the three types of users to study respectively the 3 realization path of how government accounting contribute to ensure compliance of public power operation. Firstly,internal users use basic government accounting information to support macroeconomic management decision-making and relieve public accountability. What' s more,basic government accounting information helps internal users to discover the existing problems of power operation mechanism and promote its design better. Therefore,internal users' paths can regulate the power operation. Secondly,quasi-internal users not only collect and analyze the basic government accounting information,but also generate derivative information and stimulated information. Quasi-internal users apply these information to reveal the deviation; evaluate and supervise; audit,rectify and reform,and thus ensure compliance of public power operation. Thirdly,it conduces to enhance the trust to government and strengthen external supervision for external users to access to government accounting information,which can strengthen civilian recognition and satisfaction to power operation,and eventually ensure power running well-behaved and orderly.
The function of government accounting in state governance depends mainly on the compliance and guarantee of the operation of power,which can be divided into four links: decision-making,execution,evaluation and supervision. Information users of government accounting are mainly divided into internal users,quasi-internal users and external users,this paper from the three types of users to study respectively the 3 realization path of how government accounting contribute to ensure compliance of public power operation. Firstly,internal users use basic government accounting information to support macroeconomic management decision-making and relieve public accountability. What' s more,basic government accounting information helps internal users to discover the existing problems of power operation mechanism and promote its design better. Therefore,internal users' paths can regulate the power operation. Secondly,quasi-internal users not only collect and analyze the basic government accounting information,but also generate derivative information and stimulated information. Quasi-internal users apply these information to reveal the deviation; evaluate and supervise; audit,rectify and reform,and thus ensure compliance of public power operation. Thirdly,it conduces to enhance the trust to government and strengthen external supervision for external users to access to government accounting information,which can strengthen civilian recognition and satisfaction to power operation,and eventually ensure power running well-behaved and orderly.
引文
常丽.2011.公共财政框架下的政府财务信息供求分析.财政研究,12:33~35
陈志斌.2003.公共受托责任:政治效应、经济效率与有效的政府会计.会计研究,6:36~39
陈志斌.2014.基于衍生职能界定的政府会计角色定位研究.会计研究,1:28~34
陈志斌,吴敏,陈志红.2017.家族管理影响中小家族企业价值的路径:基于行业竞争的代理理论和效率理论的研究.中国工业经济,5:113~132
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封丽霞.2014.从地方视角看权力运行的制约与监督中共中央党校学报,4:55~59
高锦萍,潘煜.2017.政府会计透明度及提升路径研究.管理世界,3:174~175
何增科.2014.政府治理现代化与政府治理改革.行政科学论坛,1:1~13
江必新,刘润发.2014.强化权力运行制约和监督的实现路径.湖南社会科学,2:1~5
焦建国.2006.公共权力运行的经济分析.中国行政管理,1:95~98
路军伟.2010.我国政府会计改革取向定位与改革路径设计---基于多重理论视角.会计研究,8:62~68
李新荣,李涛,刘胜利.2014.政府信任与居民通货膨胀预期.经济研究,49:58~72
李建发,张国清.2015.国家治理情景下政府财务报告制度改革问题研究.会计研究,6:8~17
李建发,张津津,张国清,赵军营.2017.基于制度理论的政府会计准则执行机制研究.会计研究,2:3~13
刘根正.2017.权力运行规则细化及其效力发挥探究管理观察,7:104~107
桑学成,周义程,陈蔚.2014.健全权力运行制约和监督体系研究.江海学刊,5:211~218
唐亚林.2015.权力分工制度与权力清单制度:当代中国特色权力运行机制的建构.理论探讨,3:5~10
王柳.2015.以绩效管理科学化推进治理现代化---“治理现代化与绩效管理科学化”会议综述.经济社会体制比较,2:193~197
徐业坤.2017.权力运行规范化中存在的问题和对策研究---基于国家治理现代化视角.理论观察,9:63~66
张琦.2007.公共受托责任、政府会计边界与政府财务报告的理论定位.会计研究,12:29~34
张琦,方恬.2014.政府部门财务信息披露质量及影响因素研究.会计研究,12:53~59
张琦,张娟.2012.供求矛盾、信息决策与政府会计改革.会计研究,7:24~31
Bovaird,T.2003.Evaluating the Quality of Public Governance:Indicators,Models and Methodologies.International Review of Administrative Sciences,69:313~328
Cheema,G.S.2003.Strengthening the Integrity of Government:Combating Corruption Through Accountability and Transparency.Reinventing Government for the Twenty-First Century:State Capacity in a Alobalizing Society,33(4):99~120
Gjesdal,F.1981.Accounting for Stewardship.Journal of Accounting Research,43(2):208~231
Scott,W.R.1997.Financial Accounting Theory.Pearson Education Canada
Woods,N.2000.The Challenge of Good Governance for the IMF and the World Bank Themselves.World Development,28(5):823~841
陈志斌.2003.公共受托责任:政治效应、经济效率与有效的政府会计.会计研究,6:36~39
陈志斌.2014.基于衍生职能界定的政府会计角色定位研究.会计研究,1:28~34
陈志斌,吴敏,陈志红.2017.家族管理影响中小家族企业价值的路径:基于行业竞争的代理理论和效率理论的研究.中国工业经济,5:113~132
丹尼斯.C.缪勒著.1999.Public Choice Theory(第一版).韩旭,杨春学译.北京:中国社会科学出版社
封丽霞.2014.从地方视角看权力运行的制约与监督中共中央党校学报,4:55~59
高锦萍,潘煜.2017.政府会计透明度及提升路径研究.管理世界,3:174~175
何增科.2014.政府治理现代化与政府治理改革.行政科学论坛,1:1~13
江必新,刘润发.2014.强化权力运行制约和监督的实现路径.湖南社会科学,2:1~5
焦建国.2006.公共权力运行的经济分析.中国行政管理,1:95~98
路军伟.2010.我国政府会计改革取向定位与改革路径设计---基于多重理论视角.会计研究,8:62~68
李新荣,李涛,刘胜利.2014.政府信任与居民通货膨胀预期.经济研究,49:58~72
李建发,张国清.2015.国家治理情景下政府财务报告制度改革问题研究.会计研究,6:8~17
李建发,张津津,张国清,赵军营.2017.基于制度理论的政府会计准则执行机制研究.会计研究,2:3~13
刘根正.2017.权力运行规则细化及其效力发挥探究管理观察,7:104~107
桑学成,周义程,陈蔚.2014.健全权力运行制约和监督体系研究.江海学刊,5:211~218
唐亚林.2015.权力分工制度与权力清单制度:当代中国特色权力运行机制的建构.理论探讨,3:5~10
王柳.2015.以绩效管理科学化推进治理现代化---“治理现代化与绩效管理科学化”会议综述.经济社会体制比较,2:193~197
徐业坤.2017.权力运行规范化中存在的问题和对策研究---基于国家治理现代化视角.理论观察,9:63~66
张琦.2007.公共受托责任、政府会计边界与政府财务报告的理论定位.会计研究,12:29~34
张琦,方恬.2014.政府部门财务信息披露质量及影响因素研究.会计研究,12:53~59
张琦,张娟.2012.供求矛盾、信息决策与政府会计改革.会计研究,7:24~31
Bovaird,T.2003.Evaluating the Quality of Public Governance:Indicators,Models and Methodologies.International Review of Administrative Sciences,69:313~328
Cheema,G.S.2003.Strengthening the Integrity of Government:Combating Corruption Through Accountability and Transparency.Reinventing Government for the Twenty-First Century:State Capacity in a Alobalizing Society,33(4):99~120
Gjesdal,F.1981.Accounting for Stewardship.Journal of Accounting Research,43(2):208~231
Scott,W.R.1997.Financial Accounting Theory.Pearson Education Canada
Woods,N.2000.The Challenge of Good Governance for the IMF and the World Bank Themselves.World Development,28(5):823~841