政治问责视角下的政府财务信息供求机制研究

资本市场中的会计改革已经证实，宏观制度因素能够影响资本市场中的财务信息供求。在公共领域，学者们发现宏观层面的制度变化也对政府会计信息的供求机制产生影响。政治问责形式根据制度环境变迁，从而改变政府会计信息供求关系，引起政府会计改革，但将政治问责与财务信息供求联系起来的研究却屈指可数。论文从政治问责视角切入研究我国政府财务信息供求问题，从理论上探讨了政治问责与信息供求机制的内在关系；较为全面、系统地梳理了我国政治问责与政府财务信息供求的历史与现状；从我国目前的实际情况出发，结合具体案例进行论证，提出了相关的政府会计信息披露的政策建议。。

Study of Government Financial Information Supply and Demand Mechanism in the Perspective of Political Accountability

Reform in commercial accounting has confirmed that the macro institutional factors can affect supply and demand of financial information on the capital markets. In public sphere, scholars have found that changes in the macro-level institutional systems can also have an impact on the supply and demand mechanism of government accounting information. The form of political accountability changes with the institutional environment. However, there are only a handful of researches that have linked supply and demand of financial information to political accountability. This thesis studies the government financial information under the perspective of political accountability and it discusses intrinsic nexus of the two. It gives a comprehensive and systematic overview about the history and current state of political accountability and the supply and demand of government financial information. This paper also offers proposals regarding government financial disclosure based on the present situation and concrete cases.