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本文以2006~2012年中国31个省份的面板数据为研究样本,实证检验市场环境对政府会计信息披露的驱动机制,并从晋升激励角度,考察晋升激励是否会对该驱动机制产生影响。研究发现,市场环境对政府会计信息披露具有驱动作用,在晋升激励强的地区,该驱动作用更加显著。进一步研究发现,持续性的官员任期有助于加强市场环境对政府会计信息披露的驱动作用;而高学历反而有可能抑制市场环境对政府会计信息披露的驱动作用。
In this paper, panel data of 31 provinces in China from 2006 to 2012 are taken as a sample to empirically test the driving mechanism of the market environment for government accounting information disclosure. And from the perspective of promotion and incentive, we examine whether the promotion incentive will have an impact on this driving mechanism. The study found that the market environment has a driving effect on the disclosure of government accounting information, and the driving effect is more significant in areas where promotions are strong. Further study found that the continuous tenure of officials helps to strengthen the market environment on the government accounting information disclosure drive; and highly educated but may inhibit the market environment on the government accounting information disclosure drive.