摘要
政治信任作为一种重要的治理机制,有助于减少政府运行过程中的不确定性和风险,是维持政府合法性的重要基础。政治信任的形成与多种因素密切相关,有效的信息是政治信任形成的基础。通过从政治信任和合法性的视角探讨政府会计的改革问题,认为政府会计改革应以增进政治信任和减少合法性差距为基础,从沟通机制、制度机制等方面完善政府会计制度。
As an important governance mechanism, political trust is the foundation to maintain the legitimacy of the government, which can help to reduce the uncertainty and risk in the process of government operation. The formation of political trust is closely related to a variety of factors, effective formation is the foundation of political trust. This paper probes into the reform of government accounting problems from the perspective of political trust and legitimacy, and thinks that the gov- ernment accounting reform should perfect the government accounting system from the perspectives of communication mechanism and system mechanism based on enhancing political trust and reducing legitimacy gap.
出处
《湖南财政经济学院学报》
2015年第1期5-13,共9页
Journal of Hunan University of Finance and Economics
基金
广东省教育厅一般社科项目"广东省欠发达地区推进基本公共服务均等化的跟踪调查研究"(项目编号:2013WYXM0105)
关键词
政治信任
合法性
政府会计改革
信任治理
political trust
legitimacy
government accounting reform
trust governance
