Study On The Influence Of Institutional Environment On Local Government Accounting Information Disclosure

After more than thirty years of reform and opening up,China is now in the transition to the market economy,the government accounting is facing an unprecedented change in the environment.However,the disclosure of government accounting information is a process of behavior choice,which subjects to the attitude and behavior of its executive body.A survey shows that,the local government as an important implementation of China's accounting information disclosure has no motive force to disclose the government accounting information.Therefore,This paper chooses the institutional environment as a research perspective,and combines the external environment variables of the local public sector and the internal interest demands,to examines the influencing factors of the local administration accounting information public in all directions.First of all,this paper analyzes the driving effect of institutional environment on the disclosure of local public sector accounting information.In China's specific national conditions,the institutional environment has the most direct impact on the disclosure of local public sector accounting information.In different institutional environment,driven by different interests,local governments will choose different way,content and structure to disclose the government accounting information.Secondly,in order to verify the correctness of the above theory,this paper selects 31 areas of 2008-2014 in the period of 7 years to make an empirical study on the data of 217 samples.The results show that a good institutional environment can effectively enhance the disclosure level of local public sector accounting information,media pressure can strengthen the driving effect,while corruption inhibits the driving effect of institutional envirnonment.