本文選題：經(jīng)濟環(huán)境 + 組織結構�。� 參考：《中南財經(jīng)政法大學學報》2017年03期

【摘要】：國家運用政治權力分部建制、分官設職,確定財政和會計組織的分工、合作與制約機制,成為實現(xiàn)政治和經(jīng)濟集權的重要保障,并構成后世國家行政體制改革的核心內(nèi)容、重要參照。本文以秦漢時期財計組織制度考證為據(jù),闡明經(jīng)濟環(huán)境和組織結構對財計組織制度績效的影響:一方面經(jīng)濟環(huán)境是制約治理效率的首要因素,財計組織制度效用的發(fā)揮不可能脫離其所處的歷史環(huán)境;另一方面,財計組織的分權機制和層級結構是影響制度績效的重要指標。在歷史環(huán)境一定的情況下,財計組織結構的合理性決定了財計組織制度績效的發(fā)揮,從而提高或降低國家治理效率。
[Abstract]:The use of national political power division system, the official set positions, to determine the financial and accounting organization division, cooperation and restriction mechanism, has become an important guarantee for political and economic power, and constitutes the core content, the reform of the national administrative system later an important reference in Qin and Han Dynasties. In this paper, the financial and accounting organization system according to the research, to clarify the influence of the economy the environment and structure of the financial accounting organization system performance: on the one hand, the economic environment is the primary factor restricting the efficiency of governance, financial and accounting organization system effectiveness can not be divorced from the historical environment; on the other hand, the financial and accounting organization decentralization mechanism and hierarchy structure is an important index in the system performance. The historical environment, the financial and accounting organization structure determined by the rationality of the financial and accounting organization system performance, to increase or decrease the national governance efficiency.

【作者單位】： 天津財經(jīng)大學商學院;
【基金】：國家社會科學基金重大項目“中國會計通史系列問題研究”(11&ZD145)
【分類號】：F233
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本文編號：1753218