国家治理现代化视阈下的政府会计治理效应

Research on Governance Effect of Government Accounting under the Perspective of National Governance Modernization

基于国家治理的三个维度,剖析了政府会计治理效应的显现形式及作用路径,以期能为协同推进中国的政府会计改革与国家治理转型提供指引和借鉴。本体维度,政府会计主要通过更新价值理念、优化治理模式、完善治理制度、改进治理技术来优化国家治理要素;横向维度,政府会计通过优化治理手段、规范权力运行、强化受托责任,完善社会公共服务、提升社会满意度,完善自然资源管理、推进生态可持续分别完善政府治理、社会治理与生态治理,进而以政府治理的核心地位为"翘板"同步完善国家治理其它子系统;纵向维度,政府会计通过促进地方治理、国家治理与全球治理的互动与制衡,实现国家治理纵向协同。

The paper profoundly analyzes the display modes and function routes of government accounting governance effect based on three dimensions of national governance,expecting to provide guidance and reference for synergistically promoting Chinese government accounting reform and the transformation of national governance. On ontology dimension,government accounting can optimize the governance elements mainly through renewing value orientation,optimizing governance mode,perfecting governance institutions,and improving governance technology. On transverse dimension,government accounting can improve government governance by optimizing governance instruments,normalizing authority operation,evaluating performance of public accountability,also can optimize social governance through perfecting social public service,improving social satisfaction,promote the ecological governance through perfecting natural resources management,and perfect governance of other subsystems through the mediational role of government governance. On longitudinal dimension,government accounting can promote a positive interaction,effective check and balance,organic integration between global governance,national governance and local governance.