公共危机情境下政府会计的技术改进——基于“事项法”会计的探讨

Technical Improvement of Governmental Accounting in the Context of Public Crisis:Based on Event Accounting

公共危机的发生,使资源稀缺性在有限的时空内爆发,会导致公共秩序混乱与市场机制失灵。当危机严重时,政府会主导公共危机管理,以履行特殊情境下的公共受托责任。作为解除政府公共受托责任的重要手段,政府会计应该对公共危机处置中的资源流转做出反映和监督。在危机状态下传统"价值法"会计应用会面临一些困难,可以通过引入"事项法"会计进行局部改进。基于公共危机特性,政府会计应该关注危机状态下会计对象的变化特点,建立基于事项的会计信息整合方式,追溯反映危机下的资源流转过程,协调处理政府财务报告方式,综合应用各种技术提高危机事件中政府的决策质量。

The occurrence of public crisis would trigger the explosion of resource scarcity within the limited space and time, which can result in chaos of public order and malfunction of market mechanism. When the crisis becomes serious, the government may dominate the public crisis manage- ment, so as to perform its public accountability in the special situation. As one of the important means of relieving government＇ s public accountability, governmental accounting should reflect and supervise the resource flow in the handling of public crisis. The application of the traditional account- ing of value approach may be faced with some difficulties under the crisis conditions, which can be solved by introducing the event accounting for partial improvement. According to the features of pub- lie crisis, governmental accounting should pay attention to the changing features of the accounting ob- jects, establish the integration pattern of accounting information based on events, trace and reflect the resource flow process under the crisis, coordinate the methods of handling government financial re- ports, and comprehensively apply all kinds of techniques to improve the decision quality of govern- ment under crisis.