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首页> 外文学位 >Accounting for government on the frontier from the late 19th to the early 20th centuries: The fiscal and accounting effects of statehood in Arizona and New Mexico.
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Accounting for government on the frontier from the late 19th to the early 20th centuries: The fiscal and accounting effects of statehood in Arizona and New Mexico.

机译：从19世纪末到20世纪初，在前沿领域对政府进行会计处理：亚利桑那州和新墨西哥州的财政和会计影响。

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This study uses the financial statements of New Mexico, Arizona, and Nevada to examine the fiscal and accounting effects of statehood. Brennan and Buchanan's 1980 public choice Leviathan hypothesis of government argued that in the making of fiscal policy, government behaves as a self-interested actor whose goal is to increase its share of the economy. The Leviathan hypothesis implies that a government whose level of sovereignty increases, as when a territory becomes a state, will use its new power to increase the fiscal "bite" it takes from the economy for its own use. Territorial residents often oppose statehood on those grounds, though statehood proponents and historians generally see such fears as exaggerated.; The quality and style of financial reporting by territories and early states varies widely by time and place, but no prior literature has systematically compared fiscal reports across the period of statehood. The reports of the two subject states, New Mexico and Arizona, were examined before and after statehood in 1912, and compared to the reports of the control, Nevada, which was a state throughout the period. Annual receipts, expenditures, and estimated true property values were calculated from the numbers found in the reports. "F" ratios of receipts and expenditures to property values and U.S. GNP were computed. For each report, observations were made of its treatment of a list of items including assets, liabilities, expenditures by type, receipts by source, tax rates, funds, interfund transfers, and so forth.; Both graphical and regression analyses of the "F" ratio time series show that statehood had a large, statistically significant, positive effect on the relative fiscal price of government. The passage of time and regional economic variables had little or no effect on the subject governments' fiscal behavior. Qualitative content analysis of the financial statements indicates that while their quality improved gradually with time and Progressive-era accounting reforms, statehood also noticeably improved the reporting. These results support the conclusion that there is a Leviathan dynamic of statehood that increases the "price" a government charges the economy and that simultaneously improves the accuracy and clarity of its fiscal reporting.
机译：这项研究使用了新墨西哥州，亚利桑那州和内华达州的财务报表来研究国家的财政和会计影响。布伦南（Brennan）和布坎南（Buchanan）在1980年提出的公共选择利维坦（Leviathan）政府假说认为，在制定财政政策时，政府的行为是一个自私的行为体，其目标是增加其在经济中的份额。利维坦（Leviathan）假说意味着，当一个领土成为一个州时，主权水平提高的政府将利用其新权力来增加其从经济中获取的财政“叮咬”，以供其自身使用。领土居民通常以这些理由反对建国，尽管建国者和历史学家普遍认为这种担心被夸大了。各地区和早期州的财务报告的质量和样式随时间和地点的不同而有很大差异，但是以前的文献都没有系统地比较建国时期的财务报告。在1912年建国前后，对两个主题州新墨西哥州和亚利桑那州的报告进行了检查，并将其与内华达州在整个时期内的报告进行了比较。根据报告中的数字计算年度收入，支出和估计的不动产价值。计算收支与财产价值和美国国民生产总值的“ F”比率。对于每份报告，观察到其对项目清单的处理情况，这些清单包括资产，负债，类型的支出，来源收入，税率，资金，基金间转移等。 “ F”比率时间序列的图形分析和回归分析均显示，国家地位对政府的相对财政价格具有统计学上显着的积极影响。时间的流逝和区域经济变量对主体政府的财政行为影响很小或没有影响。对财务报表的定性内容分析表明，尽管随着时间的推移和渐进式时代的会计改革其质量逐渐提高，但国家地位也显着改善了报表。这些结果支持这样一个结论，即存在着利维坦状态的动态，增加了政府向经济收取的“价格”，同时提高了其财政报告的准确性和清晰度。

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