制度伦理视角下的政府会计改革研究

Research on Government Accounting Reform under the Institutional Ethics Perspective

近年来,我国在政府会计领域的研究取得了较大的进展,但从总体而言,侧重于技术层面的文献较为丰富,而与政府会计改革密切相关的理论支撑体系还显得较为薄弱。本文在梳理相关的文献的基础上,对我国目前政府会计制度伦理价值向度出现的问题进行了分析,并认为政府会计的变革必须充分考虑制度伦理的影响,并将制度的正义和公平作为首选,实现政府公平和效率的统一。

In recent years,research in the government accounting has made great progress,but in general,most literatures focus on the technical aspects,and related with the government accounting reform support system theory seems to be rather weak.on the basis of comb the relevant literature,analyzed problem from the value orientation on the ethics of current government accounting system,and think that the Government must take into account environmental factors and which may be effects on different stakeholders,justice and fairness should be preferred in the development process.