CAJ | 학술논문

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。。
자본시장중적회계개혁이경증실，굉관제도인소능구영향자본시장중적재무신식공구。재공공영역，학자문발현굉관층면적제도변화야대정부회계신식적공구궤제산생영향。정치문책형식근거제도배경변천，종이개변정부회계신식공구관계，인기정부회계개혁，단장정치문책여재무신식공구련계기래적연구각굴지가수。논문종정치문책시각절입연구아국정부재무신식공구문제，종이론상탐토료정치문책여신식공구궤제적내재관계；교위전면、계통지소리료아국정치문책여정부재무신식공구적역사여현상；종아국목전적실제정황출발，결합구체안례진행론증，제출료상관적정부회계신식피로적정책건의。。
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.