政府部门财务信息披露质量及影响因素研究

发布时间：2019-07-15 09:51

【摘要】：本文在西方已有研究的基础上,结合中国制度背景,研究了政府部门财务信息披露质量的测度方法,包括DI值与Cook统计量的计算,并通过政府部门的公开数据,探讨了政府部门财务信息披露质量的影响因素。研究发现:(1)政府部门的财务信息披露质量逐年提升;(2)社会监督有利于提升政府部门财务信息披露质量;(3)审计监督能够发现政府部门财务信息披露中可能存在的问题,并有利于提升财务信息披露质量。本文的研究将可能有助于决策部门制定政府部门财务信息披露的相关规范,并引导公众、媒体、审计机构等信息使用者识别政府部门财务信息的披露质量与数据合理性,便于其作出科学决策。
[Abstract]:Based on the research of the west, this paper studies the measure method of the financial information disclosure quality of the government department, including the calculation of the DI value and the Cook statistic, and the public data of the government department through the public data of the government department. The paper discusses the influencing factors of the financial information disclosure quality of government departments. The research has found that: (1) The financial information disclosure quality of the government departments is improved year by year; (2) the social supervision is favorable to the improvement of the financial information disclosure quality of the government departments; and (3) the audit supervision can find out the problems that may exist in the financial information disclosure of the government departments, And is favorable for improving the financial information disclosure quality. The research of this paper may help the decision-making department to develop the relevant specifications of the financial information disclosure of the government departments, and to guide the public, the media, the audit institutions and other information users to identify the disclosure quality and data rationality of the financial information of the government departments, so as to make scientific decision.
【作者单位】：中南财经政法大学政府会计研究所;
【基金】：国家自然科学基金面上项目(71172222)的资助
【分类号】：F810.6

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