制度环境对地方政府会计信息披露的影响研究

发布时间：2018-05-26 23:05

本文选题：制度环境 + 地方政府　；参考：《东南大学》2017年硕士论文

【摘要】：伴随着改革开放进程的逐步深入,我国经济发展的总体水平获得了极大的提高,取得了令全国乃至全世界瞩目的成绩。然而目前我国正在向市场经济体制转轨,与之相对应的我国的政府会计面临着改革的关键节点。在全球一体化的趋同需求、政府职能与角色的转变及日渐增强的社会监督的大环境下,我国政府会计信息的完整性、可靠性及及时性都迎来了新的挑战,其必须积极进行改革以应对这些挑战。然而作为一种行为选择过程的政府会计信息披露,会受到执行主体作为理性经济人的态度与行为的影响。大多数国内学者研究表明,我国各地政府严重缺乏动力去主动地充分披露其会计信息。因此,本文选择制度环境作为研究视角,同时将地方政府的外部环境变量和内部利益诉求相结合,全方位地考察地方政府会计信息披露的影响因素与驱动机制。首先,本文选择制度环境演变理论、地方政府会计的信息供需理论及信息披露相关理论作为研究基础,对以前学者的理论与实践研究进行归纳总结,找到本文的研究切入点。在中国目前的特有国情下,法律法规等制度条款对各地政府会计信息的披露水平与质量的影响最为直接。与此同时,本文还将各地政府所处的外界环境和利益相关者的诉求纳入研究体系内进行深入探究,理论研究发现外界环境中社会监督的强度和利益相关者诉求中官员腐败的程度均会对制度环境的驱动效应产生一定的影响。受上述制度环境、社会监督强度、官员腐败程度的影响,地方政府选择的披露政府会计信息的范围全面性、内容可靠性、时效及时性、方式易获得性等可能均会有所不同。为了证实上述理论的正确性,本文选用了 2008-2014年7年间31个省市自治区共217个样本量的数据来进行实证研究。实证结果显示:制度环境好的地区相应地政府会计信息的披露水平就高,外界环境中社会监督这一影响因素会强化制度环境的这种驱动效应,而内部影响因素中官员腐败会对制度环境的驱动效应产生抑制作用。最后,根据上述研究结论,本文针对性地提出相关政策建议。
[Abstract]:With the deepening of the reform and opening up process, the overall level of economic development in China has been greatly improved, and has made remarkable achievements all over the country and the world. However, at present, our country is transforming to the market economy system, and the government accounting in our country is facing the key point of reform. Under the circumstances of the convergence demand of global integration, the transformation of government functions and roles and the increasing social supervision, the integrity, reliability and timeliness of government accounting information in our country are facing new challenges. It must actively reform to meet these challenges. However, as a process of behavior choice, the disclosure of government accounting information will be influenced by the attitude and behavior of executive subject as rational economic person. Most domestic scholars show that there is a serious lack of incentive for local governments to disclose their accounting information fully and actively. Therefore, this paper chooses the institutional environment as the research angle, and combines the external environmental variables of the local government with the internal interest demands, and studies the influencing factors and the driving mechanism of the local government accounting information disclosure in all directions. First of all, this paper chooses the evolution theory of institutional environment, the information supply and demand theory of local government accounting and the information disclosure theory as the research basis, summarizes the previous scholars' theory and practice research, and finds the research breakthrough point of this paper. Under the special situation of China, laws and regulations have the most direct influence on the level and quality of accounting information disclosure. At the same time, this paper also brings the external environment and stakeholder's demands of local governments into the research system. The theoretical study finds that the intensity of social supervision in the external environment and the degree of official corruption in the appeal of stakeholders will have a certain impact on the driving effect of institutional environment. Influenced by the above system environment, social supervision intensity, the degree of official corruption, the scope of disclosure of government accounting information selected by local governments is comprehensive, the content reliability, timeliness of limitation, and the way of accessibility may be different. In order to verify the correctness of the above theory, this paper selects 217 sample data from 31 provinces, municipalities and autonomous regions from 2008 to 2014 to carry out empirical research. The empirical results show that the level of disclosure of government accounting information in areas with good institutional environment is high, and the influence factor of social supervision in external environment will strengthen the driving effect of institutional environment. In the internal influence factors, official corruption will restrain the driving effect of institutional environment. Finally, according to the above conclusions, this paper puts forward relevant policy recommendations.
【学位授予单位】：东南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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