政府会计改革:驱动因素与变革效率——基于政治伦理、市场逻辑与组织行为的视角

Drivers and Efficiency of Government Accounting Reform——Based on Political Ethics,Market Logic and Organizational Behavior

政府会计改革在不同国家或在同一国家的不同层级政府之间呈现出不同的效率。关键改革驱动因素的不同在很大程度上影响了政府会计改革的效率及其结果。根本性的驱动因素包括:与现代民主政治相联系的"政治伦理"以及与市场机制相联系的"市场逻辑";此外,与改革主导部门动机相联系的"组织行为"往往也发挥关键作用并对改革效率产生重要影响。不同驱动因素或因素的组合能获得不同的改革效率和结果。若期有效推动一国的政府会计改革,需根据具体环境和政府层级有效识别和充分利用关键改革驱动因素,并对改革取向进行合理定位。

In different countries or in different level governments in the same countries,government accounting reform exhibits different efficiency. Among kinds of reasons,the difference of reform driver play an important role. Specifically speaking,there are two fundamental reform drivers,one is political ethnics,which is related with modern democratic politics,another is logic of the market,which is related with the mechanism of market economy. Besides,the organizational behavior of the reform- driven department generally have an important effect on the reform efficiency. As a result,screening the reform driver accurately and then selecting the reform- orientation will promote the reform efficiency.