Abstract: This paper examines how governmental accounting basis affects fiscal transparency on the international level. The analysis find that: budget report with the cash basis as the core measurement basis and government financial accounting information based on accrual basis can promote fiscal transparency greatly; socio-cultural factors can significantly affect the fiscal transparency. The contribution of this paper is extracting common factors that affect fiscal transparency and evaluating the degree of their influence objectively, which gives some theoretical significance to explore effectively China’s budget transparency reform path and governmental accounting policy options.

Key words: Governmental Accounting, Accounting Basis, Environment, Fiscal Transparency

摘要： 本文以国际上44个国家为样本，检验政府会计确认基础对于财政透明度的影响方向和程度，探析国际上政府会计制度改革的影响结果以及提升财政透明度的政府会计制度需求。本文发现：以权责发生制为核心确认基础的政府财务报告信息和以收付实现制为核心确认基础的政府预算会计报告信息，能够显著提升财政透明度；社会文化是显著影响财政透明度的环境因素。本文在控制样本国家制度环境因素的基础上，提炼影响财政透明度的政府会计技术层面的跨国共性因素，并对其影响程度进行定量分析。这有助于我国客观、综合考量国际上政府会计改革中制度环境因素、技术因素及其影响结果，从而在研判我国国情基础上适当借鉴国际经验做法，深入探索、有力推进《预算法》和国务院文件中有关政府会计改革方案的落实。