制度变迁视角下的政府会计改革动力机制探析

Research on the Motive Mechanism of Government Accounting Reform from the Perspective of Institutional Change

本文详细分析了我国自建国以来的预算会计及政府会计改革的演变过程,并对我国现时的正式制度环境及非正式制度环境展开具体分析之后,提出我国特殊制度背景下的政府会计改革动力机制及实施路径。通过引入制度变迁理论这一分析框架,探讨了政府会计的制度属性,提出了政府会计系统构建的整体思路,一方面弥补了单纯从技术角度探讨政府会计改革策略问题的理论缺陷,为完善我国政府会计概念框架提供了理论基础,另一方面也为我国实施政府会计改革、构建服务型政府提供了理论支撑。

This paper analyzes the evolution process since the founding of our country's budget accounting and governmental accounting reform, and make a concrete analysis of the environment in China at present the formal system and informal system,puts forward the background of China's special system under the government accounting reform mechanism and implementation path. By introducing the theory of institutional change, the analysis framework, discusses the system attribute of government accounting, puts forward the overall idea for the construction of the government accounting system, one hand to make up the defects of simple theory from a technical point of view of government accounting reform strategy, provides a theoretical basis for the improvement of our government accounting conceptual framework, on the other hand, the government accounting reform,provides a theoretical support to build a service-oriented government for our implementation.