政府会计改革的弱动力现象及其原因解析

Weak Driving Force of Government Accounting Reform and Its Cause Analysis

自2000年我国拉开政府会计改革的序幕以来,除颁布了《事业单位会计准则》和《事业单位会计制度》以及个别行业事业单位的会计制度以外,从整体上看,改革依然没有触及"核心政府"并取得实质性进展。我国政府会计改革出现了弱动力现象。本文拟从三个对比视角:即与我国上一轮预算会计改革相比,与我国企业会计改革以及发达市场经济国家的政府会计改革相比;两个维度:即技术层面维度和制度层面维度,对我国政府会计改革弱动力现象及其成因进行了深入剖析,并针对性地提出了对策和建议,以期提高我国政府会计改革效率。

Since the reform of government accounting was triggered in 2000, little substantial progress concerning the “core government” has been made on the whole, except for the promulgation of “the Accounting Standards for Public Institutions”, “the Accounting Systems for Public Institutions” or the accounting systems for public institutions in some individual industries. There exists a weak driving force. The present paper tries to give a thorough analysis of this weak driving force and its causes from three different comparative perspectives （comparing with the last round of reform of budgetary accounting, comparing with China＇s enterprise accounting reform, and comparing with governmental accounting of the countries with developed market economy） and two dimensions, technical and institutional. At the same time, the paper puts forward with focus the constructive advices and measures in order to improve the efficiency of the Chinese government accounting reform.