3 | Journal of Public Budgeting, Acct & FM 公共预算、会计和财务管理杂志

院校资讯君

Journal of Public Budgeting, Accounting & Financial Management
Volume 35 Issue 6
公共预算、会计和财务管理杂志

第35卷 第6期
本期目录
1.
Negative effects of the adoption of accrual accounting in the public sector: A systematic literature review and future prospects
公共部门收支采用权责发生制的消极影响：文献综述和未来前景
2.
Consolidated financial statement information and group reporting in the central government: A user-oriented approach
中央政府的合并财务报表与集合报告：以用户为导向的方法
3.
The role of integrated thinking in corporate governance during the COVID-19 crisis: Perspectives from South Africa
COVID-19期间组合思维在公司治理中的作用：基于南非视角
4.
Logics in situations of lower or higher “perceived control exposure”: The case of researchers
不同情况下的“知觉控制”逻辑：一项研究案例
5.
Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa
非洲撒哈拉以南地方政府的财政透明度、信任度和支付意愿
6.
Transition management strategies of confiscated mafia-type firms: The role of public administrations and nonprofit organizations
被没收的黑手党型企业在过渡阶段的管理策略：公共管理部门和非营利组织的作用
7.
Changing the boundaries of public sector auditing
改变公共部门的审计边界
8.
If managers feel safe, budget control becomes enabling. Evidence from a large local government organization in Sweden
管理者的安全感与预算控制的可行性——基于瑞典大型地方政府组织的实证研究
9.
The use and perceived usefulness of public sector financial statements by politicians evidence from Croatia
政治家所提供的公共财务报表的用途及其有用性感知——基于克罗地亚经验的实证研究
10.
Users in preparers  shoes: mobilizing the sense of belonging in popular report development in local governments
基于编制者的立场：在地方政府的报告编制中增加用户归属感
部分文章摘要
01
Negative effects of the adoption of accrual accounting in the public sector: A systematic literature review and future prospects
Abstract: Since the 1980s, governments worldwide have been implementing the move from cash to accrual accounting. Scholars initially considered the appropriateness of this accounting reform to be self-evident, but later they have expressed critical views. This paper systematises the existing literature intending to reflect on the adverse effects of adopting accrual accounting in the public sector and identify implications for future research.The present study builds on a systematic literature review of 106 academic articles published between 1980 and 2021. Synthesising research through a transparent, rigorous and replicable process makes it possible to identify and discuss the adverse effects of adopting public sector accrual accounting. The new accounting rules make accounting information more complex and arbitrary for citizens and politicians. How these criticalities should be addressed deserves further investigation.

摘要：自20世纪80年代以来，世界各国政府一直致力于将公共收支的会计准则从收付实现制转变为权责发生制。起初，学者们认为这种改革的适当性是不言而喻的，但后来他们表达了批评意见。本文系统地分析了1980年至2021年间发表的106篇学术论文，通过透明、严格和可复制的过程综合研究，旨在反思公共收支中采取权责发生制作为会计准则的负面影响，并尝试明确这些前期成果对后续研究的影响。对于公民和政治家而言，新的会计准则将使得会计信息变得更加复杂和武断，如何解决这些问题仍值得进一步研究。
02
Consolidated financial statement information and group reporting in the central government: A user-oriented approach
Abstract：This study aims to fill the research gap regarding the usability of group reporting information in the central government. It answers the question of how the consolidated information should be formed to benefit the real needs of governmental information users. The empirical research is based on a survey and interviews among key internal preparers and users in the central government sector in the case country, Finland. Results show that the private sector approach regarding consolidation is not appropriately transferable to the central government sector. Consolidation is needed but not according to the extensive full control approach, but rather following the budgetary approach consolidating units of the legal person of the government, and further using the partial control approach for consolidating by discretion essential special purpose SOEs.

摘要：本研究回答了应如何形成有利于政府信息使用者真正需要的综合信息这一问题，旨在填补中央政府集合报告信息可用性的研究空白。此项实证研究基于对芬兰中央政府部门中主要的内部编制者和使用者的调查与访谈，研究结果显示在私营部门使用的整合方法不能适当地转移到中央政府部门。申言之，虽然中央政府的财务信息需要进行整合，但不是按照广泛的完全控制方式，而应按照预算方式对政府法人单位进行整合，并进一步采用部分控制的方式自由裁量必要的特殊目的国有企业。
03
If managers feel safe, budget control becomes enabling. Evidence from a large local government organization in Sweden
Abstract: This study shows how enabling perceptions (flexibility, reparability and internal and global transparency) of a budgetary control system are formed, and whether enabling perceptions empower lower-level managers and make them form less negative attitudes about red tape in the organization. Survey data with answers from 211 managers from a large local government organization in Sweden is analyzed with structural equation modeling. The extent to which the budget system is perceived as having enabling qualities (being flexible, reparable and transparent) is explained by the safeness of the individual manager s psychological climate. This climate is characterized by trust and fairness perceptions in upper management. In turn, enabling perceptions positively affect a sense of psychological empowerment and reduces attitudes toward red tape in the organization.

摘要：本研究旨在揭示预算控制系统的赋能感知是如何形成的，以及增强此种可感知性是否意味着需要将部分权力赋予较低级别的管理人员，并减少他们对组织中各项繁文缛节的消极态度。为此，本文选取了结构方程模型，对瑞典某大型地方政府组织中211名管理者的调查数据进行了实证分析。研究结果显示：对预算制度的价值判断（灵活、可修复性和透明度）是由个别管理人员的心理安全性来解释的，而这种心理特征源于高级别管理人员的信任和公平观念，即预算系统的良好属性对将在低级别管理者中产生积极的心理赋权，并减少其对组织中繁文缛节的消极态度。
整理 | 任帅丞
排版、审核 | 寇韵楳、薛榆淞



北京大学税法研究中心
Peking University
Center for Tax Law


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