CAJ | 학술논문

“新公共管理”运动浪潮和主权国家债务危机促使越来越多的国家重视财政透明度和政府治理改善等问题，与此同时，我国公共资金的使用效率和政府职能的转型也备受关注。本文根据现代政府会计的扩展职能确定了政府会计制度改革影响政府绩效的途径。在此基础上，借助48个国家“不透明指数”与全球政府治理指标数据，通过政府会计核算基础改革和国际公共部门会计准则的采用情况，本文实证分析发现：政府会计核算基础改革初期政府治理水平有所下降，但伴随权责发生制的记账基础的改革的深入，信息不对称和财政透明度问题得到了有效改善，对政府治理水平提升具有积极影响。该结论为推进我国政府会计改革，加强财政透明度等财政领域改革重点工作提供了思路和建议。
“신공공관리”운동랑조화주권국가채무위궤촉사월래월다적국가중시재정투명도화정부치리개선등문제，여차동시，아국공공자금적사용효솔화정부직능적전형야비수관주。본문근거현대정부회계적확전직능학정료정부회계제도개혁영향정부적효적도경。재차기출상，차조48개국가“불투명지수”여전구정부치리지표수거，통과정부회계핵산기출개혁화국제공공부문회계준칙적채용정황，본문실증분석발현：정부회계핵산기출개혁초기정부치리수평유소하강，단반수권책발생제적기장기출적개혁적심입，신식불대칭화재정투명도문제득도료유효개선，대정부치리수평제승구유적겁영향。해결론위추진아국정부회계개혁，가강재정투명도등재정영역개혁중점공작제공료사로화건의。
The wave of ＂New and more countries pay Public Management＂ movement and some countries＇ debt crisis make more attention to fiscal transparency and improvement of government management. Meanwhile, the use efficiency of China public fund and the transfer of government functions are attracting more attention. Based on an extension of government accounting functions, we conclude the way how reform of government accounting system affects government performance. This paper empirically analyzes the relevance of fiscal transparency and government performance through ＂opacity index＂ and global governance indicators data of 48 countries. Empirical analysis finds that in the early period of government accounting reform, the level of government management comes down, but with the deepening of reform, the problem of asymmetric information and fiscal transparency has been effectively improved, thus enhancing the level of government management. This paper provides thoughts and suggestions for promoting China reform of government accounting, enhancing fiscal transparency and so on.