Research On The National Governance Effect Of Government Accounting Information

National governance is one of the most important and core propositions in the world nowadays.National governance system and governance capacity are the concentrated reflection of national system and its executive power,aiming at achieving the goal of good governance.It is self-evident that the modernization of national governance system and governance capacity is of great importance to China.The Decision of the Central Committee of the Communist Party of China on Several Major Issues Concerning the Comprehensive Deepening of Reform(hereinafter referred to as the Decision)adopted at the Third Plenary Session of the Eighteenth Central Committee of the Communist Party lists "promoting the modernization of national governance system and governance capacity" as "comprehensive deepening in the general goal of reform".In the process of deepening the reform and building the national governance system in an all-round way,problems and contradictions in various fields continue to emerge.The socialist system with Chinese characteristics determines the importance,and dominance of the government in various fields of governance.The transformation and optimization of government functions directly determine the construction of governance systems in various fields and the improvement of governance capabilities.The Third Plenary Session of the Eighteenth Central Committee also stressed the importance of transforming government functions,optimizing government organizational structure,enhancing government credibility and execution,and building a government ruled by law and service-oriented.In the process of building a modern system of national governance,the reform of the financial and tax system has played a fundamental supporting role.As an important part of the reform of fiscal and tas system,the reform of government accounting has evolved from "basic economic information system" to "promoter of national governance reform"in the special environment of our country.Therefore,the effect of the reform of government accounting is related to the realization and progress of good governance of the whole country.It is an important goal for the academic and practical circles in the field of public management to realize the comprehensive reform of government accounting and form a government financial reporting system which is suitable for the construction of national governance system in recent years.The Twelfth Five-Year Plan for National Economic and Social Development of the People's Republic of China adopted at the Fourth Session of the Eleventh National People's Congress clearly put the government accounting reform of China on the agenda,driven by the wave of international government accounting reform.On October 23,2015,the Ministry of Government issued the Government Accounting Standards-Basic Standards based on accrual basis,which came into effect on January 1,2017.It is clear that the government accounting system in China consists of budget accounting and financial accounting.Budget accounting is mainly based on cash basis,while financial accounting is mainly based on accrual basis.This is a milestone for our countrys government accounting to move towards accrual-based accounting,which regulates the establishment of accrual-based government accounting in terms of system.As an important man-made information system,government accounting has always been at the forefront of the reform in the public sphere.The degree of complete coordination of government accounting system directly affects the role of its governance function,and then affects the whole country's governance capacity and the pace of the realization of good governance.On the basis of exploring and testing the role path and governance effect of government accounting in various fields of national governance,this paper aims to build a government accounting system in line with the national governance system of our country,to clarify the nature of state governance and government accounting,and to explore the ways of government accounting system's governance function and function respectively in the field of governance.It theoretically explores the governance effect in the national governance system,and carries out corresponding empirical tests to construct a "trinity" government accounting system that meets the needs of the modernization of national governance in China,which is,government management accounting should be added on the basis of budget accounting and financial accounting stipulated in the current standards so as to maximize the governance effect by giving full play to their respective functions.The paper divides the research into the following seven chapters:Chapter 1:Introduction.This chapter mainly introduces the background of the topic and historical changes of important policies,puts forward the research significance,determines the research objectives,the ideas and content,describes the methods and technology roadmap used in the process,and illustrates the possible innovations.Chapter 2:Literature review.Firstly,this chapter summarizes the relevant researches of government accounting,including the basic theory,technology application,financial reporting and system research.Then,it summarizes the research on national governance,including the basic theory,composition and measurement.Finally,it combs the research on government accounting related to national governance to determine the existing conclusions and research directions.Through literature review,it clarifies the research direction and orientation of this paper.Chapter 3:Theoretical framework.On the basis of defining the basic concepts and system settings of national governance and government accounting,this chapter theoretically analyses the information and functional needs of government accounting from the perspectives of government governance,economic and ecological governance,along with social and cultural governance.And it extends the existing government accounting system to the "three-in-one" government accounting system through theoretical analysis.The functions of different accounting systems play an irreplaceable role in the construction of governance capacity.Chapter 4:Empirical research on the governance effect of government accounting information in the field of government governance.This chapter divides the government governance objectives into three aspects:resource allocation,financial risk and power alienation,and examines the governance effect of government accounting in three corresponding aspects.Taking the provincial panel data from 2007 to 2015 as the sample,this paper examines whether the government accounting information has an impact on the government governance objectives,and further examines the impact of China's financial system,economic development and other factors on the governance effect of government accounting.Chapter 5:Empirical research on the governance effect of government accounting information under economic and ecological governance.First part,this chapter divides the objectives of economic governance into two aspects:economic development and risk,examines the governance effect of government accounting separately.Taking 31 provincial data from 2007 to 2015 as samples,this chapter empirically examines whether government accounting information has an impact on the objectives of economic governance.Furthermore,it examines the difference of regional governance effect and the influence of education level on government accounting governance through further tests.The second part is the empirical test in the field of ecological governance.It takes the input of ecological governance and the output of "three wastes" as the objective of empirical test.Chapter 6:Empirical research on the governance effect of government accounting information in the field of social governance.It tests the governance effect of government accounting with the goal of social governance index and governance input respectively.The further test examines the influence of different factors,such as regional governance differences and educational level,on the governance of government accounting.Due to the limitation of measurement methods and data years of cultural governance and the long-term and subtle constraints of cultural governance mechanism,this chapter does not elaborate on the empirical research process of cultural governance.After all,the impact of the system on culture needs to be reflected for a long time.Chapter 7:Conclusions and enlightenments.This chapter mainly summarizes and evaluates the research contents and main conclusions of this paper,and puts forward some targeted policy recommendations,pointing out the shortcomings of this article and the future research prospects.