The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has ma...The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has made a lot of theoretical explorations and tried about management accounting practice in government units. But in practice, there are still some shortcomings. Therefore, based on the thought of Accounting Research Methodology written by Professor Lu Yonghua, this article carries out a comprehensive, systematic, in-depth and concrete study on the implementation of management accounting in China＇s government units. This paper argues that there are some deficiencies in management accounting practice, including lack of a complete government management accounting system, the failure of combining management accounting implementation with specific national conditions, limitations of government management accounting itself, resistance existing in government management accounting implementation, and the low quality of management accounting practitioners. In this regard, this research paper learns from foreign experience and puts forward some corresponding improvement suggestions from the perspective of legislation, empirical research, information construction, education investment and so on.展开更多
Strong correlations exist between property rights and governance. Such correlations are embodied in and measured through organizational units, and can therefore be examined in depth through such units. The correlation...Strong correlations exist between property rights and governance. Such correlations are embodied in and measured through organizational units, and can therefore be examined in depth through such units. The correlation between a property unit and a governance unit is mainly expressed in symmetry： if the symmetry is strong, both perform better; if it is weak, both perform poorly. The symmetry between organizational units is mainly determined and influenced by structural equilibrium, equivalence of levels, suitability of scale, completeness of boundaries, correspondence between functions and rights, and endogeneity of unit construction. Of these six factors, structural equilibrium, equivalence of levels and suitability of scale are determining factors; completeness of boundaries and correspondence between functions and rights are influencing factors derived from the former three and playing important roles in certain cases; and endogeneity of unit construction is an external conditional influencing factor. The separate or combined effects of these six factors impact upon and determine the symmetry among units, and thus influence property rights, governance performance and developmental modes.展开更多
文摘The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has made a lot of theoretical explorations and tried about management accounting practice in government units. But in practice, there are still some shortcomings. Therefore, based on the thought of Accounting Research Methodology written by Professor Lu Yonghua, this article carries out a comprehensive, systematic, in-depth and concrete study on the implementation of management accounting in China＇s government units. This paper argues that there are some deficiencies in management accounting practice, including lack of a complete government management accounting system, the failure of combining management accounting implementation with specific national conditions, limitations of government management accounting itself, resistance existing in government management accounting implementation, and the low quality of management accounting practitioners. In this regard, this research paper learns from foreign experience and puts forward some corresponding improvement suggestions from the perspective of legislation, empirical research, information construction, education investment and so on.
文摘Strong correlations exist between property rights and governance. Such correlations are embodied in and measured through organizational units, and can therefore be examined in depth through such units. The correlation between a property unit and a governance unit is mainly expressed in symmetry： if the symmetry is strong, both perform better; if it is weak, both perform poorly. The symmetry between organizational units is mainly determined and influenced by structural equilibrium, equivalence of levels, suitability of scale, completeness of boundaries, correspondence between functions and rights, and endogeneity of unit construction. Of these six factors, structural equilibrium, equivalence of levels and suitability of scale are determining factors; completeness of boundaries and correspondence between functions and rights are influencing factors derived from the former three and playing important roles in certain cases; and endogeneity of unit construction is an external conditional influencing factor. The separate or combined effects of these six factors impact upon and determine the symmetry among units, and thus influence property rights, governance performance and developmental modes.
