利益相关者理论视角下政府会计改革研究.docVIP

利益相关者理论视角下政府会计改革研究 　　摘 要：政府会计作为政府财政的神经网络系统，在国家宏观经济管理方面具有举足轻重的作用，但是该领域的研究却远落后于企业会计研究。由于政府与企业在治理的节点存在一定的共性，因此可以将公司治理的利益相关者理论运用到政府治理中。进行利益相关者需求分析是政府会计的关键，对整个政府会计的发展具有重要影响。基于利益相关者理论下的政府会计改革应当关注五方面问题：识别政府会计的利益相关者及其信息需求；明确准则的制定程序，强调准则制定过程中外部利益相关者的参与；构建我国政府会计准则体系及多维政府财务报告体系；完善信息传递机制，进一步提高财务信息透明度；进一步完善财务报告签证制度。 　　关键词：利益相关者理论；政府会计；权责发生制；公共受托责任 　　 　　Reform of Governmental Accounting: A Stakeholder Theory Perspective 　　YING Yi?hua 　　(Accounting Development Research Center, Jiangxi University of Finance and Economics, Nanchang, Jiangxi 330013, China; 　　School of Economics and Management, Jiangxi University of Science and Technology, Ganzhou, Jiangxi 341000, China) 　　Abstract：As the neural network system of government finance, governmental accounting plays a decisive role in the macroeconomic management of a nation. Research in this field, however, lags far behind that in corporate accounting. As a government and a business enterprise have some similarity in nodes of governance, stakeholder theory in corporate governance can be applied to government governance. As the key in governmental accounting, the needs analysis of stakeholders has an important impact in governmental accounting. Five aspects are worth attention in reform of governmental accounting on the basis of stakeholders: identifying stakeholders and their information needs; clarifying procedures for formulating standards and emphasizing the participation of external stakeholders in the process; constructing China’s governmental accounting standard system and multi?dimensional governmental financial reporting system; improving information transmission mechanism and further enhancing financial information transparency; and further improving the certification system of financial reporting. 　　Key words：stakeholder theory; governmental accounting; accrual basis; public accountability 　　 　　一、引言 　　 政府会计作为政府财政的神经网络系统，在国家宏观经济管理方面起着举足轻重的作用，然而政府会计领域的研究却远落后于企业会计研究。《我国国民经济和社会发展十二五规划纲要》明确提出要进一步推进政府会计改革，逐步建立政府财务报告制度。因此