中国情境下政府会计准则执行策略的理论框架构建

The Construction of the Theoretical Framework for the Implementation of Government Accounting Standards in China

政府会计准则作为一项公共政策,其执行需要落实到地方政府。在中国情境下,委托-代理关系主导的科层制结构决定了政府会计准则执行策略的层级性特征;多元政策执行主体目标不一致所产生的孤岛现象生成了准则执行策略的多属性特征。研究发现,政府会计准则执行中产生的层级性和多属性难题,可以通过层级性治理和多属性治理的分析思路来解决;将层级性问题和多属性问题、层级性治理和多属性治理、协调策略和合作策略纳入分析框架来构建政府会计准则执行策略的分析框架,有助于系统地探讨政府会计准则执行策略。

The implementation of government accounting standards,a public policy,needs to be achieved by local governments. In the context of China,the hierarchy structure dominated by principal-agent relationship determines the hierarchical characteristics of the implementation strategy of government accounting standards. In addition,the inconsistency of the objectives of the pluralistic policy＇s executive agents leads to the multi-attribute features of the rule execution strategy,which is called the phenomenon of isolated island. In order to solve the problems of hierarchy and multi-attributes in the implementation of government accounting standards,this paper proposes hierarchy governance and multiple attribute governance from the perspective of governance. Embedding hierarchy problem and multi-attribute problem,hierarchical governance and multi-attribute governance,coordination strategy and cooperative strategy in one analytical framework and the implementation strategy of government accounting standards contributes to the implementation of government accounting standards in Chinese context.