中国地方政府财务透明度影响因素研究

被引:12
作者
何玉 [1 ,2 ]
杜威 [1 ]
机构
[1] 南京财经大学会计学院
[2] 南京大学会计系
关键词
地方政府; 财务透明度; 影响因素; 互联网;
D O I
暂无
中图分类号
F810.6 [国家机关会计(政府会计)、预算会计]; F224 [经济数学方法];
学科分类号
020203 ; 0701 ; 070104 ;
摘要
政府财务透明是廉洁和高效率政府管理和控制的基础,是评估政府管理绩效与受托责任履行情况的重要指标。本文以中国346个地方政府为样本,探究影响地方政府财务透明度的主要因素。结果发现,政府富裕程度、政府财务状况、居民人均收入和居民受教育水平都对政府透明度有显著影响;而政府规模与政府级别对政府透明度的影响并不显著。综合这些结果,我们发现政府自身无法改变的客观因素(譬如:政府规模与政府级别)不会显著影响政府财务透明度,政府财务透明度主要受到地方政府主观可以操控的因素影响。
引用
收藏
页码:3 / 16
页数:14
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