Research On The Realization Mechanism Of Governance Function Of Government Accounting Information Disclosure

A bunch of tools are needed to support the accomplishment of the modernization of state governance in the new era.China’s reform about comprehensive financial statement system based on the accrual basis is being implemented with full force at present.Can the government accounting information disclosure system effectively promote the realization of national governance function? There is still no systematic empirical evidence to support this.This may result in the public’s suspicion on the governance effect of the government accounting information disclosure.Thus it is necessary to prove that government accounting information disclosure system does play the role of state governance.However,only in specific circumstance can the system play a substantive role.That is,it has state dependency.In view of this,combined with situational factors,this paper explores the governance function of government accounting information disclosure.Taking this into consideration,it will be not only helpful to make clear the realization mechanism of governance function but also beneficial to enforce the pertinence and effectiveness of state governance.So he tries to figure out the theory map of connection between state governance and government accounting information disclosure by combing the course of development history of China’s government accounting.Meanwhile he may explore the basic rules of government accounting information disclosure system.Then he tries to clarify the realization mechanism of governance function of government accounting information disclosure system in order to provide the theoretical support for the study on the governance effectiveness from a multi-perspective by combining the institutional backgrounds.It comes to the following conclusions after the theoretical analysis and the empirical test:Firstly,using institutional analysis method,he analyzes the logic about the changes and the evolvement of accounting systems of China’s government after carrying out Reform and Open policy and then finds: The changes and evolvement of the government accounting information disclosure rules are the results of gradual adaption to China’s fiscal system reform and China’s social and economic development.The changes of accounting rules are in accordance with the changes of historical environment so as to response to the demand of society management.But the government accounting reform today is faced with lots of institutional constraints.Only by reforming and reorganizing the government accounting system can we find the way to transform the national governance structure.This structure,however,can be systematically designed by the analysis framework constructed with five-dimension mode of the effectiveness of state-governance.Secondly,in order to verify the realization mechanism of governance function of people’s livelihood of government accounting information disclosure,he analyzes the impact which government accounting information disclosure forces on the people’s livelihood improvement with the method of empirical research.The result turns out that the higher transparency of the accounting information the better the social and economic development in a specific region.The influence is advanced and persistent in time and the overall impact takes the shape of an inverted U.Simultaneously,the change of the secretary of provincial party committee,in some extent,may deepen the influence forced on the livelihood improvement by the accounting information transparency,but the phenomenon does not appear with change of governors.Thirdly,in order to verify the realization mechanism of corruption control function of government accounting information disclosure,he also empirically examines the impact of government accounting information disclosure on the corruption of public officials and the role of legal background about the officials.The result shows that government accounting information disclosure can indeed restrain public officials from corruption.Compared with local government officials who have no legal background,the officials with legal background(secretary of the provincial party committee)can strengthen the inhibitory effect of government accounting information disclosure on corruption,but the provincial governor with a legal background has not played a similar role.Finally,in order to verify the realization mechanism of environmental pollution control function of government accounting information disclosure,this paper examines the impact of government accounting information disclosure on investment in environmental pollution control.Empirical research results show that the disclosure degree of local government’s accounting information last year will affect the investment scale in environmental pollution control in this year.However,government accounting information disclosure in the current period does not affect the investment scale in environmental pollution control in the current period.With the improvement of fiscal decentralization,the scale of investment in environmental pollution control will decrease accordingly.It is found that the degree of fiscal decentralization will inhibit the positive impact of government accounting information disclosure on investment in environmental pollution control by putting the intersection of government accounting information disclosure variables and fiscal decentralization variables into the model.Further,the regression model based on regional division can be found that fiscal decentralization restrains which government accounting information disclosure has a more significant positive impact on investment in environmental pollution control in the eastern region than in the central and Western regions.