FMR模型视角下我国政府会计改革环境优化——基于中美政府会计改革环境对比分析的结果

Optimization of China’s Government Accounting Reform Environment from the Perspective of FMR Model——Based on the Comparative Analysis of the Chinese and American Government Accounting Reform Environment

为稳步推进我国政府会计改革,基于FMR模型视角,从刺激、制度安排、改革驱动力、利益相关者、改革观念和实施战略等方面对比分析了中美政府会计改革环境差异并反思其不足。进而提出发展资本市场、重视会计职业团体、研发政府会计信息管理系统、加强政府会计人员职业技能培训、提高政府会计准则委员会的独立性及积极协调利益相关者利益等优化我国政府会计改革环境的对策建议。

In order to steadily promote China’s government accounting reform, based on the perspective of FMR model, and from the aspects of simulations, institutional arrangements, reform drivers, stakeholders, reform concepts and implementation strategies, the article analyzes the environmental differences between Chinese and American government accounting reforms and reflects on their shortcomings. Furthermore, it puts forward the countermeasures such as to develop the capital market, focus on the accounting professional group, perfect the government accounting information management system, strengthen the vocational skills training of government accountants, improve the independence of the government accounting standards committee, and actively coordinate the interests of stakeholders to optimize the government’s accounting reform environment.