A Study On The Realization Path Of How Government Accounting Contribute To Ensure Compliance Of Public Power Operation

It is the function of government accounting in state governance that forcing people to obey the formal institutions and rules through power,and it also is the function that various informal institutional arrangements which meet the interests of the people.In general,its function in state governance depends mainly on the compliance and guarantee of the operation of power.This paper mainly discusses how government accounting affects the operation of power.Information users of government accounting are mainly divided into internal users,quasi-internal users and external users,this paper from the three types of users to study respectively the 3 realization path of how government accounting contribute to ensure compliance of public power operation.Theoretical research has found that:firstly,internal users use government accounting information to support macroeconomic management decision-making and relieve public accountability.What's more,government accounting information help internal users to discover the existing problems of power operation mechanism and promote its design better,and then improve the efficiency of power operation.Therefore,internal users' paths can regulate the power operation.Secondly,quasi-internal users not only collect and analyze the government accounting information,but also generate derivative information and stimulated information.Quasi-internal users apply these information to supervise the power to run,standardize and improve the power operation mechanism,and guarantee it normative and well-organized,and thus ensure compliance of public power operation.Thirdly,it conduces to enhance the trust to government and strengthen external supervision for external users to access to government accounting information,which can strengthen civilian recognition and satisfaction to power operation,and eventually ensure power running well-behaved and orderly.Next,this paper makes an empirical test on the panel data of 29 provinces and municipalities in China from 2010 to 2014.The result of regression analysis shows that:the better the government accounting information effect is,the higher the Standardization of power operation via internal users' path;The better the information effect is,the better the result of ensuring compliance through quasi-internal users' path;and the better the information effect,the higher the degree of guarantee via external users' path.Combined theoretical analysis with empirical result,this paper draws the following conclusions.Internal users utilize the government accounting information effect to improve the efficiency of power operation,and thus can regulate the operation of power.Through the supervision of the power to run,regulating and improving the power operation mechanism,and ensuring it normative and well-organized,Quasi-internal users' path can ensure compliance of power operation,and the overall effect is benign.External users use government accounting information to improve the degree of government recognition and strengthen the external supervision,which therefore guarantee power well-operated.Finally,this paper puts forward the following suggestions to the government accounting reform.Firstly,through improving the relevance and timeliness of government accounting information and perfecting the system of government accounting reports,we should improve the way for internal users to regulate the operation of power.Secondly,through coordinated management and information exchange,we should broaden the way for quasi-internal users to ensure compliance of power operation.Thirdly,through the participation of professional institutions and channel management,we should smooth the way for external users to guarantee public power well-operated.