制定我国政府会计具体准则之路径选择——基于古德诺政治与行政二分法视角

The Path Selection of Developing Chinese Specific Standards of Government Accounting:A Perspective of Goodnow's Dichotomy of Politics and Administrations

现阶段,构建政府会计具体准则体系是政府会计改革前沿领域,也是政府会计改革最重要组成内容之一。而各国均有其独特行政环境,使得构筑政府会计具体准则具有复杂性与综合性,不应仅局限于政府会计专业学科领域,应嵌入与之密切相关的公共行政学科理论。故制定政府会计具体准则体系应植根于我国实际行政生态系统,适宜我国公共行政管理现实需要,在体现我国特色要求基础上实现国际趋同。当前我国正处在棱柱型行政模式时期,应结合我国特有的行政执行机制,分析并融合国际公共部门政府会计具体准则体系和有关国家已制定的政府会计具体准则体系,确立制定我国政府会计具体准则体系的路径选择,凸显我国政府会计具体准则体系制定的科学进程。

The construction of specific standards of government accounting is one of frontier areas and important contents of government accounting reform. As countries have their unique administrative ecological environment and adapt corresponding administrative enforcement mechanism, the construction of specific standards of government accounting has been complex and comprehensive, and should not be confined to the professional field of government accounting, but be embedded with the related disciplines of public administration. Correspondingly, the construction of specific standards of government accounting should be rooted in Chinese current situation of administrative ecological envi- ronment, be suitable for the actual needs of China＇ s public administration, and achieve international convergence on the base of requirements of Chinese characteristics. Since China is now in a stage of prismatic administration, the construction of specific standards of government accounting should take account of the unique administrative enforcement mechanism of China, analyze and integrate with the international and relevant national specific standards of government accounting, select the path for developing Chinese specific standards of government accounting, and highlight the scientific progress of the for- mulation of specific accounting standards of China＇ s government accounting.