【摘要】：國內(nèi)政府會計研究正成為會計理論研究中的一個新興熱門領域。然而,由于研究者的專業(yè)身份局限,當前的研究過于強調政府會計的技術性。作為改革推動者的政治家,大多不具有會計專業(yè)背景,在這種情況下,理論研究越深入可能就越偏離政治家的視野。只有將技術性因素融于環(huán)境性因素,才能引起政治家的興趣并得到認可。也只有這樣,理論研究才能發(fā)揮其效用,指導并推動中國的政府會計改革。 本文以戴維·伊斯頓提出的政治系統(tǒng)論為依托,研究政府會計的相關問題,思考如何將政府會計的功能發(fā)揮嵌入到政治系統(tǒng)的相應環(huán)節(jié),從而促使政治家考慮政府會計改革進程。政治系統(tǒng)論由環(huán)境、輸入、輸出和反饋四個環(huán)節(jié)構成,本文根據(jù)“政治——行政二分法”將其具體化為行政環(huán)境、公平正義和政府利益、政府施政和公共政策以及政治溝通四大理論模塊,分別討論政府會計如何發(fā)揮支持作用。 在環(huán)境部分,本文檢視了我國民主政治導向下的公共行政改革以及財政預算改革,以此為環(huán)境構建了我國政府會計改革目標體系。在要求性輸入部分,本文分別探討了收付實現(xiàn)制在處理公平正義要求的不足以及權責發(fā)生制在處理上的優(yōu)勢。在支持性輸入部分,本文認為政府利益的存在造成了逆輸入,從而影響了改革進程。在行為過程輸出部分,本文提出了基于政府資源、能力、責任相配合的要素設定。在行為結果輸出部分,本文提出要進行政府會計改革幫助實現(xiàn)預算和政策的整合。在系統(tǒng)反饋部分,本文提出構建立足于政治溝通的政府財務報告體系。同時,還要注意與政府財政統(tǒng)計體系以及國民賬戶體系的協(xié)調。
[Abstract]:The domestic government accounting research is becoming a new hot field in the accounting theory research. However, due to the limitations of the professional identity of the researchers, the current research emphasizes too much on the technology of government accounting. Most politicians who are reform promoters do not have accounting background. In this case, the deeper the theoretical research is, the more likely it is to deviate from the politician's field of vision. Only when technical factors are combined with environmental factors can politicians be interested and recognized. Only in this way, the theoretical research can play its role in guiding and promoting the reform of government accounting in China. Based on the political system theory proposed by David Easton, this paper studies the related problems of government accounting, and considers how to embed the function of government accounting into the corresponding links of political system. Thus prompting politicians to consider the process of government accounting reform. The political system theory is composed of four links: environment, input, output and feedback. According to "political-administrative dichotomy", this paper concretely transforms it into administrative environment, fairness and justice, and government interests. The four theoretical modules of government administration, public policy and political communication discuss how government accounting plays a supporting role. In the part of environment, this paper examines the reform of public administration and budget under the guidance of democratic politics, and constructs the target system of government accounting reform in our country. In the part of required input, this paper discusses the deficiency of cash system in dealing with the demand of fairness and justice, and the advantage of accrual basis in dealing with the demand of fairness and justice. In the part of supportive input, this paper argues that the existence of government interests results in inverse input, which affects the reform process. In the part of behavioral process output, this paper puts forward the key elements based on the coordination of government resources, capacity and responsibility. In the part of behavioral result output, this paper proposes that the reform of government accounting should help to achieve the integration of budget and policy. In the part of system feedback, this paper proposes to build a government financial reporting system based on political communication. At the same time, we should pay attention to the coordination with the system of government financial statistics and the system of national accounts.
【學位授予單位】：大連海事大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F810.6

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