服务型政府会计改革的驱动因素及技术分析

Drivers and Technical Analysis of Service-oriented Government Accounting Reform

中国共产党十八届三中全会提出了服务型政府的建设目标和配套措施,这给政府会计系统的改革提出了新的要求。为明确未来政府会计系统构建的基本环境和价值取向,本文应用Jaruga and Nowak(1996)改进后的Lüder模型,分析服务型政府预设下政府会计改革的激励因素、利益相关者以及驱动因素,基于新公共服务理论推演出新形势下政府会计技术向"公平"回归的必要性,并以预算会计技术为重点,提出了政府会计技术改革的对策与建议。

In the third Plenary Session of the 18 th CPC Central Committee,the Communist Party of China set up the goal of building a service-oriented government and this puts forward new requirements for the reform of the government accounting system. In order to clarify the basic environment and value orientation of the construction of government accounting system in the future,this study adopts the Lüder model improved by Jaruga and Nowak（ 1996） to analyze the factors,which drive or impede the government accounting reform,and stakeholders involved in the transition of building service-oriented government.Based on the new public service theory,this study proves the necessity of government accounting reform techniques towards the equity. With the focus on the budget accounting,this study also offers the strategies and suggestions towards the reform of government accounting techniques.