政府会计信息披露研究:国外文献回顾与启示

A Study of Government Accounting Information Disclosure: Foreign Literature Review and Enlightenment

中文关键词:  政府会计  信息披露  政治市场  市政债券市场

英文关键词:government accounting  information disclosure  political market  municipal bond market

中文摘要:

      政府会计信息披露是我国政府会计理论体系的重要构成。当前,我国政府会计改革方兴未艾,在政府会计信息披露理论与实践亟须改进的现实条件下,回顾并总结国外政府会计信息披露的经验与启示显得尤为重要。文章在对美国政府会计信息披露研究的理论框架进行梳理的基础上,从政府会计信息披露的政治市场与资本市场、影响因素与经济政治后果两个维度对国外政府会计信息披露研究成果进行了述评,以期为我国建立政府会计信息披露体系和开展政府会计信息披露研究提供借鉴。

英文摘要:

      Information disclosure is the key element of government accounting. Abundant research accomplishments are very important to the theory and practice of China's government accounting information disclosure. This paper reviews foreign literature of government accounting information disclosure from two dimensions:political market and capital market, influencing factors and economic consequences, which can help enrich the studies for China's government accounting information disclosure. 