我国产权关系变迁对政府会计影响及对策

On Effects of Property Right Relation Change on Government Accounting in China

会计的核算对象是产权,产权关系的变迁必然影响会计制度建设。目前,产权会计学派的研究重点主要是关于企业会计。将产权会计学派的研究成果援引到政府会计领域,通过对我国计划经济时期、经济转轨时期、市场经济时期的产权关系与政府会计之间关系的分析,利用科斯定理预测我国产权关系变迁的未来,提出关于我国政府会计变革的建议。

Property right is the object of accounting,so the change of property right relation will affect the accounting system.Today,theories of property right accounting are mainly on enterprise accounting,not on government accounting.This paper tries to use theories of property right accounting to analyze government accounting.By analyzing relations of property right and government accounting in the periods of Planned Economy,Transitional Economy and Market Economy,and by predicting the future changes of property right relation in China with Coase theorem,the paper provides some suggestions as to government accounting reform in China.