政府会计基本属性及其对我国改革的启示

The Essential Properties of Governmental Accounting and its Enlightenments to Chinese Reforms

西方国家政府会计改革所宣称的目标只是部分得以实现。如果将政府视为一种契约关系的集合体,政府会计则同时具有两种基本属性,即契约性和制度性,二者的互动过程及其结果最终影响政府会计改革的实际成效。政府会计改革的经济本质为契约变更或替代,可能服务于以下双重目标:保证契约绩效与提升契约合法性。这对推进政府会计改革工作具有重要的启示意义。

The declared goals of governmental accounting reforms are partly realized in western countries. If the governments are regarded as the nexus of contracts, governmental accounting has simultaneously contractual and institutional properties, the interaction process and result ultimately of which have influence on the actual effect of governmental accounting reforms. The economic nature of governmental accounting reforms is the modification or replacement of contracts, and probably serve the dual goals of insuring contractual performance and improving contractual legitimacy. This will bring significant enlightenments to the ongoing governmental accounting reforms in China at present.