發(fā)布時(shí)間：2018-05-26 23:05

  本文選題：制度環(huán)境 + 地方政府��； 參考：《東南大學(xué)》2017年碩士論文

【摘要】：伴隨著改革開放進(jìn)程的逐步深入,我國經(jīng)濟(jì)發(fā)展的總體水平獲得了極大的提高,取得了令全國乃至全世界矚目的成績。然而目前我國正在向市場(chǎng)經(jīng)濟(jì)體制轉(zhuǎn)軌,與之相對(duì)應(yīng)的我國的政府會(huì)計(jì)面臨著改革的關(guān)鍵節(jié)點(diǎn)。在全球一體化的趨同需求、政府職能與角色的轉(zhuǎn)變及日漸增強(qiáng)的社會(huì)監(jiān)督的大環(huán)境下,我國政府會(huì)計(jì)信息的完整性、可靠性及及時(shí)性都迎來了新的挑戰(zhàn),其必須積極進(jìn)行改革以應(yīng)對(duì)這些挑戰(zhàn)。然而作為一種行為選擇過程的政府會(huì)計(jì)信息披露,會(huì)受到執(zhí)行主體作為理性經(jīng)濟(jì)人的態(tài)度與行為的影響。大多數(shù)國內(nèi)學(xué)者研究表明,我國各地政府嚴(yán)重缺乏動(dòng)力去主動(dòng)地充分披露其會(huì)計(jì)信息。因此,本文選擇制度環(huán)境作為研究視角,同時(shí)將地方政府的外部環(huán)境變量和內(nèi)部利益訴求相結(jié)合,全方位地考察地方政府會(huì)計(jì)信息披露的影響因素與驅(qū)動(dòng)機(jī)制。首先,本文選擇制度環(huán)境演變理論、地方政府會(huì)計(jì)的信息供需理論及信息披露相關(guān)理論作為研究基礎(chǔ),對(duì)以前學(xué)者的理論與實(shí)踐研究進(jìn)行歸納總結(jié),找到本文的研究切入點(diǎn)。在中國目前的特有國情下,法律法規(guī)等制度條款對(duì)各地政府會(huì)計(jì)信息的披露水平與質(zhì)量的影響最為直接。與此同時(shí),本文還將各地政府所處的外界環(huán)境和利益相關(guān)者的訴求納入研究體系內(nèi)進(jìn)行深入探究,理論研究發(fā)現(xiàn)外界環(huán)境中社會(huì)監(jiān)督的強(qiáng)度和利益相關(guān)者訴求中官員腐敗的程度均會(huì)對(duì)制度環(huán)境的驅(qū)動(dòng)效應(yīng)產(chǎn)生一定的影響。受上述制度環(huán)境、社會(huì)監(jiān)督強(qiáng)度、官員腐敗程度的影響,地方政府選擇的披露政府會(huì)計(jì)信息的范圍全面性、內(nèi)容可靠性、時(shí)效及時(shí)性、方式易獲得性等可能均會(huì)有所不同。為了證實(shí)上述理論的正確性,本文選用了 2008-2014年7年間31個(gè)省市自治區(qū)共217個(gè)樣本量的數(shù)據(jù)來進(jìn)行實(shí)證研究。實(shí)證結(jié)果顯示:制度環(huán)境好的地區(qū)相應(yīng)地政府會(huì)計(jì)信息的披露水平就高,外界環(huán)境中社會(huì)監(jiān)督這一影響因素會(huì)強(qiáng)化制度環(huán)境的這種驅(qū)動(dòng)效應(yīng),而內(nèi)部影響因素中官員腐敗會(huì)對(duì)制度環(huán)境的驅(qū)動(dòng)效應(yīng)產(chǎn)生抑制作用。最后,根據(jù)上述研究結(jié)論,本文針對(duì)性地提出相關(guān)政策建議。
[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.
【學(xué)位授予單位】：東南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F810.6

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