第
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第
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摇 摇
刘子怡
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Governance Efficiency
,
Fiscal Transparency and Government Accounting
Management Tools from Information Need Perspective
LIU Ziyi & CHEN Zhibin
(
School of Economics & Management
,
Southeast University
,
Nanjing
,
Jiangsu 211189
,
China
)
Abstract
: Governance efficiency is an important index to measure the level of governance. The issue of governance is even鄄
tually the issue of efficiency. In order to explore the essence in lack of governance efficiency, this paper intends to seek an effec鄄
tive method to improve the governance efficiency of the government from principal鄄agent perspective. The research finds that over鄄
coming the principal鄄agent problem has become a fundamental problem of governance efficiency, with improving the fiscal trans鄄
parency to reduce agency problems, but the increase in transparency should focus on the tools. Combined with the information
need of the public, efficient government accounting management tools should be selected to improve the efficiency of governance.
Therefore, considering the value and the feasibility of government accounting management tools, this paper puts forward the coun鄄
termeasures to optimize and improvethe situation from three aspects such as screening, intensifying and innovating information
tools.
Key Words
: governance efficiency; fiscal transparency; government accounting management; information need; informa鄄
tion tool
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