会计制度变迁与政府治理结构

Accounting System Changes and Governmental Governance

本文试图通过产权和交易成本理论范式来搭建政府治理结构理论框架,并以此框架来阐释我国改革开放二十多年来的会计制度变迁行为。会计制度变迁行为背后的逻辑关系是政府财政部门为了履行法律所赋予的职责,完善政府治理结构,明晰利益相关各方的产权关系而做的努力。会计准则和会计制度作为一种政府治理工具或手段,其经济后果是降低了政府的监管成本以及节约了企业的交易成本。

This paper attempts to construct the theoretic frame of governmental governance through the property rights and transaction costs theory paradigm,and to explain the accounting system changes in China’s reform and opening up more than 20 years.The logical relationship behind the accounting system changes can be reduced to the effort of the government-finance department in order to perform the duties entrusted by the law,improve governmental governance,clarify the property rights and interests of relevant parties.Accounting standards and accounting system as a tool or a means of governmental governance,its economic consequence is to reduce the supervising costs and the transaction costs.