政府会计概念框架整体分析模型

Integral Analysis Model for Government Accounting Concept Framework

政府会计系统不但一般地从属于社会大系统,而且特别地从属于政治系统、公共及行政系统,并与经济系统有特殊的关联。如何科学地、客观地将相关因素在政府会计概念框架中表现出来,使之能够导出与客观现实相适应并能满足政治体制改革、公共治理创新、社会经济变革需要的政府会计准则,是值得深思的。本文在剖析、类聚相关改革模型的基础上,依据相关理论,提炼、总结和构建了一个包括了触发器、结构变量、实施、实践与反馈等四个子模块的政府会计概念框架整体分析模型,为理论工作者、政府官员等相关人士提供了一个交流和沟通进而取得共识的平台。

Government accounting system belongs not only to the general social system,especially to the political system and public administration system,with special links to the economic system.It is worth contemplation how to reflect relevant factors in the government accounting concept framework in a scientific and objective way,in order to educe government accounting standards which are adaptive to real facts and up to the needs of political system reform,public governance innovation and socio-economic reform.A government accounting concept framework integral analysis model is provided herein,with four sub-modules,namely a trigger,structural variables,implementation,practice and feedback.This model was established according to relevant theories through analyzing,assembling,abstracting and summarizing relevant reform models.It is hoped that it can provide theoretical researchers and government officials with a platform to communicate and reach consensus.