下载后可任意编辑中国地方政府会计信息披露质量的演进过程与影响因素讨论中国地方政府会计信息披露质量的演进过程与影响因素讨论 王晓栋 谭茜玮 丁盼盼 【摘 要】在中国特色政府会计标准体系已基本建成，并于 20XX 年在全国行政事业单位全面实施的背景下，论文以 20XX—20XX 年中国地方政府会计信息披露质量为讨论对象，法律规范分析了其演进过程和影响因素。通过分析发现，中国地方政府会计信息披露质量具有分散、多口径披露、信息不透明、不完整和披露质量差异较大的特点。进一步分析发现，官员晋升、媒体关注和国家审计是影响地方政府会计信息披露质量的三个重要因素。本讨论不仅从新兴市场视角拓展了中国地方政府会计信息披露质量的相关讨论，而且深化和丰富了地方政府会计信息披露质量影响因素讨论，还为将来进一步提高政府会计信息披露质量和解决地方政府债务问题提供理论依据和政策建议。 【关键词】中国地方政府;会计信息披露质量;演进过程;影响因素 【Abstract】 Under the background that the government accounting standard system with Chinese characteristics has been basically completed ， and it has been fully implemented in the national administrative institutions in 20XX， takes the quality of accounting information disclosure in 20XX—20XX of local governments in China as thinge research object ， the paper normally analyzes its evolution process and influencing factors. Through the analysis， it is found that the quality of accounting information disclosure of local governments in China is characterized by dispersion， multi-caliber disclosure ， opacity ， incompleteness and great difference in the disclosure quality. Further analysis shows that the promotion of officials ， media attention and national audit are three important factors affecting the quality of accounting information disclosure of 1下载后可任意编辑local governments. This study not only expands the research of Chinese local government accounting information disclosure quality from the perspective of emerg...
