我国政府会计七十年理论研究回顾与展望

Review and Prospect of the 70-year Theoretical Research of Government Accounting in China

新中国成立七十年来,我国政府会计理论研究经过不断探索与创新,取得了显著进步和巨大成就。本文以政府会计理论研究文献为样本,利用大数据可视化等多种统计方法对七十年来的政府会计理论研究进行分析和梳理,意在全面反映新中国成立以来,我国政府会计理论研究发展及其对促进我国各级政府财政预算管理水平,提升国家治理能力所发挥的基础性推动作用。七十年政府会计的发展历程表明,政府会计始终以其特有职能服务于国家治理能力的提高,坚持立足于中国国情,走渐进改革之路,有效增强了公众对我国政府的政治信任。本文有助于提升未来政府会计研究的规范性与学术价值,为政府会计研究的深入与拓展提供有益参考。

In the 70 years since the founding of the People’s Republic of China,China’s government accounting theory research has made significant progress and great achievements through continuous exploration and innovation.This article uses government accounting theory research literature as a sample,and uses a variety of statistical methods such as big data visualization to analyze and sort out 70 years of government accounting theory research.It is intended to comprehensively reflect the development of China’s government accounting theory research and its development It has played a fundamental role in promoting the level of government budget management at all levels in our country and enhancing government governance.The development history of government accounting in the past 70 years shows that government accounting has always served the improvement of government governance with its special functions,adhered to China’s national conditions,and followed the path of gradual reform,which effectively strengthened public political trust in our government.This article helps to improve the standardization and academic value of future government accounting research,and provides a useful reference for the in-depth and expansion of government accounting research.