發(fā)布時(shí)間：2019-07-15 09:51

【摘要】：本文在西方已有研究的基礎(chǔ)上,結(jié)合中國(guó)制度背景,研究了政府部門財(cái)務(wù)信息披露質(zhì)量的測(cè)度方法,包括DI值與Cook統(tǒng)計(jì)量的計(jì)算,并通過政府部門的公開數(shù)據(jù),探討了政府部門財(cái)務(wù)信息披露質(zhì)量的影響因素。研究發(fā)現(xiàn):(1)政府部門的財(cái)務(wù)信息披露質(zhì)量逐年提升;(2)社會(huì)監(jiān)督有利于提升政府部門財(cái)務(wù)信息披露質(zhì)量;(3)審計(jì)監(jiān)督能夠發(fā)現(xiàn)政府部門財(cái)務(wù)信息披露中可能存在的問題,并有利于提升財(cái)務(wù)信息披露質(zhì)量。本文的研究將可能有助于決策部門制定政府部門財(cái)務(wù)信息披露的相關(guān)規(guī)范,并引導(dǎo)公眾、媒體、審計(jì)機(jī)構(gòu)等信息使用者識(shí)別政府部門財(cái)務(wù)信息的披露質(zhì)量與數(shù)據(jù)合理性,便于其作出科學(xué)決策。
[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.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué)政府會(huì)計(jì)研究所;
【基金】：國(guó)家自然科學(xué)基金面上項(xiàng)目(71172222)的資助
【分類號(hào)】：F810.6

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本文編號(hào)：2514628