我国当代预算会计制度变迁的价值判断

The Value Judgment of Our Country's Contemporary Budget Accounting Institutional Change

新中国成立以来,我国的预算会计制度经历了一个不断实践、不断总结、不断完善的渐进过程。预算会计制度的变迁是在改革开放的条件下伴随着预算管理体制改变而进行的。我国的预算会计制度变迁,分为基于客体认识的工具理性完善阶段与基于主体意识的价值理性完善阶段。这种会计制度的变迁,在获取了巨大进步性的同时,也使工业理性与价值理性获得了充分完善,促进了国家治理基础的完善,保障了资源配置的公平正义。

Since the founding of new China, China＇s budget accounting system has experienced the asymptotic process of constant practice, constantly summarize and improvement. The change of budget accounting system is along with the change of budget management system under the condition of reform and opening up. China＇s budget accounting system change is divided into tool rationality perfecting stage based on object recognition and the value rationality perfecting stage based on the subject consciousness. The changes of accounting system make the industrial rationality and value rationality won full perfect, at the time of accessing a huge progress, also promote the perfection of the governance foundation, and ensure the fair and justice of the resource allocation.