预算控制导向的政府交易成本规范:一个监管框架

Budget-control-oriented Specification of the Government Transaction Costs:A Regulatory Framework

政府衍生性交易成本可分为政府管理半径内生交易成本、政府管理半径外生交易成本和非政府管理半径交易成本。鉴于政府会计改革、内部控制及政府审计监督在目标、内容等方面具有对应性和互补性,应构建"以预算控制为导向,政府会计改革、内部控制、政府审计‘三位一体’的会计政府监管体系"。具体来讲,要增强内控规范的执行力和控制力,遏制非政府管理半径交易成本;加快政府会计改革以保障信息公开;保障绩效审计事后监督的威慑力。

Government derivative transaction costs can be divided into three parts which are those within the scope of administration authority, those irrationally derived from administration authority and others which are intangibly consumed in the process of government public management and service. In view of the correspondence and the complement in target and content among the government accounting reform, the government internal control and the government audit supervision, we propose building a budget-control-oriented accounting supervising system of the government, which needs the closer collaboration form the government accounting, the internal control and the government audit. Specifically speaking, it is advised to enhance the execution power and the control of the government internal control standards to suppress the intangible transaction costs; to speed up the reform of the government accounting to guarantee the quality of the government information disclosure; to enhance the deterrent power of the audit supervision afterwards.