经济危机催生政府会计权责发生制改革——基于中美政府会计改革动因的比较

Economic Crisis Results in the Governmental Accounting Reform on Accrual Basis

从美国政府会计改革的路径来看,美国20世纪初期的经济危机对政府会计改革的影响是直接且重大的。一方面,在经济大萧条环境下,政府的运营成本与效率、政府的财政透明度都成为社会关注的焦点。如何节约运营成本、提高运营绩效、加强政府预算控制都成为实施政府会计改革的重要动因;另一方面,经济萧条时期,政府往往通过发行大量债券筹措资金,以便刺激经济复苏。如何通过会计系统为政府债券评级提供依据,防范政府偿债风险,也成为政府会计改革的驱动因素。

Economics Crisis played a very important role in the reform of governmental accounting in the early 20th century.On the one hand,the operating cost and efficiency and the financial transparency of government became the focus of the whole society in that special period.How to reduce operating cost and improve efficiency resulted in governmental accounting reform.On the other hand,government always issued bonds to finance facing economics crisis.How to rank the bonds and defend the financial risk of government also resulted in governmental accounting reform.This paper compares and analyzes the recent governmental accounting reform in China with the reform in USA in the early 20th century.