CAJ | 학술논문

新公共管理要求提高政府财务透明度,以满足利益相关者日益增长的信息需求。电子政务的快速发展为政府利用网络披露财务信息奠定了应用基础。本文考察影响政府利用网络披露财务信息的影响因素。结果表明,政府财务信息网络披露内容与政府规模、富裕程度和政府类型等正相关,政府财务信息网络披露便捷性与政府规模和农村居民人均纯收入正相关。这些发现有助于理解政府利用网络披露政府财务信息的动机以及政府管理特征,从供给角度分析政府财务信息网络披露的影响机理。
신공공관리요구제고정부재무투명도,이만족이익상관자일익증장적신식수구。전자정무적쾌속발전위정부이용망락피로재무신식전정료응용기출。본문고찰영향정부이용망락피로재무신식적영향인소。결과표명,정부재무신식망락피로내용여정부규모、부유정도화정부류형등정상관,정부재무신식망락피로편첩성여정부규모화농촌거민인균순수입정상관。저사발현유조우리해정부이용망락피로정부재무신식적동궤이급정부관리특정,종공급각도분석정부재무신식망락피로적영향궤리。
According to the theory of new public management,it is urgent to improve the transparency of government financial information,in order to meet ever-increasing information demand from stakeholders.The rapid development of E-government in China constructs a strong basis for governments to present financial information on websites.This paper investigates the determinants of Internet-based disclosure of government financial information.Results indicate that the content of Internet-based disclosure of government financial information in China is positively associated with the size of government,the wealth of government and the level of government,and the accessibility of Internet-based disclosure of government financial information is positively associated with the size of government and per capita income of rural residents.These findings contribute to understanding the motive for governments to present financial information on websites and the characteristics of administration,and analysing influencing mechanism of internet-based disclosure of government financial information from the angle of supply.