本文關(guān)鍵詞：我國政府會計制度變遷的路徑選擇　出處：《東北財經(jīng)大學(xué)》2015年博士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 政府會計 制度變遷 路徑選擇

【摘要】：經(jīng)過三十多年的改革開放,目前我國正向市場經(jīng)濟轉(zhuǎn)軌,政府預(yù)算會計面臨前所未有的動態(tài)變革環(huán)境。無論是政府會計信息的完整性還是透明度都迎來了新的挑戰(zhàn),其必須改變以適應(yīng)于政府職能與角色的轉(zhuǎn)變和日漸增強的社會監(jiān)督與全球一體化的趨同需求。而國內(nèi)正在改革的公共財政體制與建設(shè)中的政府績效評價制度也需要政府會計的改進來配合。黨的十八屆三中全會通過《中共中央關(guān)于全面深化改革若干重大問題的決定》,明確“建立跨年度預(yù)算平衡機制,建立權(quán)責(zé)發(fā)生制的政府綜合財務(wù)報告制度”�！墩ぷ鲌蟾妗�(2014)也提出“建立規(guī)范的地方政府舉債融資機制,把地方政府性債務(wù)納入預(yù)算管理,推行政府綜合財務(wù)報告制度,防止和化解債務(wù)風(fēng)險”。我國政府會計進行新一輪的改革乃大勢所趨。如果政府預(yù)算會計想要實現(xiàn)根本性的變革,那么如何突破傳統(tǒng)運行機制的桎梏將是決策者們所無法逃避的現(xiàn)實問題。為了解決這個現(xiàn)實問題,我們不禁要問：我國政府會計制度變遷條件是否成熟?變遷過程將面臨哪些障礙?如何設(shè)計可行的路徑來克服這些障礙以保證改革績效目標(biāo)的實現(xiàn)?本文立足于我國實際的政治、經(jīng)濟和社會制度環(huán)境,試圖回答這些問題。以新制度經(jīng)濟學(xué)的觀點來看,政府會計改革其實質(zhì)是政府會計制度的變遷。政府會計制度作為一種“公共產(chǎn)品”,其變遷過程中的替代、轉(zhuǎn)換與交易活動存在著種種約束條件。由于不確定性的客觀存在,在信息不對稱的條件下,政府會計制度變遷是相關(guān)利益方重新締結(jié)契約的過程。在既定約束條件下,對所控制的資源進行有效配置,達到相關(guān)利益方效用最大化,這是任何改革的最終目的,政府會計改革也不例外。在研究過程中,我們從制度變遷的角度,系統(tǒng)分析政府會計變遷供求均衡問題、制度變遷障礙、路徑依賴和路徑選擇等深層次改革問題進行研究,以對我國政府會計改革取向進行恰當(dāng)定位和合理選擇,使得我國的政府會計制度能夠順利實現(xiàn)變遷。本文是關(guān)于政府會計的規(guī)范研究,以政府會計制度變遷為主線,研究如何從舊的政府會計制度安排過渡到新型政府會計以達到制度的均衡。具體來說,本文重點回答我國政府會計改革三個基本問題：(1)制度均衡問題——我國現(xiàn)行政府會計是否需要改革?即我國政府會計制度的供給與需求是否均衡。(2)制度變遷障礙和路徑依賴問題——我國政府會計制度變遷面臨哪些障礙因素,原有的變遷路徑將對政府會計制度變遷帶來什么樣的影響。(3)制度變遷路徑選擇問題——怎樣順利實現(xiàn)由舊制度向新制度過渡?即政府會計制度變遷的路徑設(shè)計、方向策略和績效保障。對這三個政府會計制度變遷問題的回答,是本文研究的最終落腳點。本文共分為八個部分：第一部分為導(dǎo)論,介紹了選題的背景和意義,研究內(nèi)容、思路與方法,以及創(chuàng)新與不足等。第二部分為文獻綜述,主要從政府會計制度環(huán)境、變遷成效,政府會計制度變遷需求、變遷路徑等方面介紹了國內(nèi)外政府會計改革的現(xiàn)有研究成果,并對相關(guān)文獻進行了評述。第三部分為理論基礎(chǔ)部分,主要介紹了本文運用的理論基礎(chǔ),分別是制度理論、制度變遷理論和制度供需理論,并對政府會計制度變遷進行了初步的理論分析。第四部分為政府會計制度供給與需求分析。該部分基于我國政府會計環(huán)境,分析了現(xiàn)行政府會計制度需求和政府會計制度供給,研究了兩者的一致性問題,由此對現(xiàn)行政府會計制度所處的均衡狀態(tài)進行了分析。第五部分為政府會計制度變遷障礙分析。該部分運用Luder權(quán)變模型分析了我國政府會計環(huán)境因素與政府會計改革之間所存在的關(guān)系,對于改革進程中所存在的激勵因素,社會、經(jīng)濟、政治和管理變量,以及實施障礙等因素進行了綜合性分析。同時分析了政府會計制度變遷的成本效益,從個體、社會全體、政治等方面進行了收益與成本的比較,并運用“交易費用兩分法”構(gòu)建了我國政府會計制度變遷的交易費用分析模型,分析了我國會計制度變遷中交易費用的類型和影響。第六部分總結(jié)了我國政府會計制度的變遷歷程,分析了我國政府會計制度變遷路徑依賴特征和對我國政府會計制度變遷路徑選擇的影響。第七部分分析和對比了典型的國家和地區(qū)政府會計變遷歷程和路徑特征,歸納出各國政府會計制度變遷路徑的一般規(guī)律。并以我國“海南模式”為案例,分析了我國海南省政府會計制度變遷需求和路徑選擇,為我國政府會計制度變遷的路徑選擇提供借鑒。第八部分研究我國政府會計路徑設(shè)計和選擇�；谇懊娴姆治�,該部分提出我國政府會計制度變遷路徑將是漸進式的增量變遷。為了實現(xiàn)改革的績效目標(biāo),除了分步走、分階段策略外,還應(yīng)做好配套制度安排,促進政府會計制度順利實現(xiàn)變遷。
[Abstract]:After thirty years of reform and opening up, China's positive transition to a market economy, the government budget accounting reform. Facing the dynamic environment hitherto unknown whether the government or the integrity of accounting information transparency have ushered in new challenges, it must change to adapt to the transformation of government functions and roles and increasing social supervision and global integration the convergence of demand. And the government performance evaluation system of public finance system and the construction of China is in the reform of government accounting also needs to be improved to match. The party in the third Plenary Session of the 18th CPC Central Committee by the CPC Central Committee decided to "> on deepening reform of the overall number of major issues, clearly establish multi-year budget balancing mechanism, the establishment of accrual government consolidated financial reporting system" the government work report. "(2014)" is proposed to establish a standard of local government debt financing mechanism, the local government The debt included in the budget management, the implementation of government consolidated financial reporting system to prevent and resolve the debt risk. Our government accounting for a new round of reform is represent the general trend. If the government budget accounting to achieve fundamental change, so how to break the shackles of the traditional system is a realistic problem that policymakers can escape. In order to solve this problem, we must ask: the government accounting system changes in China will face the change process of mature? What are the obstacles? How to overcome these obstacles in order to ensure the realization of the reform of performance objectives and feasible path design? This paper based on the reality of our country's political, economic and social environment, trying to answer these questions in the new institutional economics point of view, the reform of government accounting is the essence of the change of government accounting system. The accounting system of the government as a "public The alternative products, in the process of change, transformation and transaction activities exist various constraints. Due to the existence of uncertainty, under the condition of asymmetric information, the government accounting system change is a process of stakeholders to conclude the contract. In the given constraints on the effective allocation of resources to achieve control. The stakeholders of utility maximization, which is the ultimate goal of any reform of government accounting reform is no exception. In the course of the study, we from the perspective of institutional changes, system analysis of government accounting changes the equilibrium of supply and demand problems, obstacles of institutional change, path dependence and path selection of deep reform, to carry out proper positioning and the rational choice of the orientation of the reform of our government accounting, the government accounting system in China can smoothly change. This article is about the government accounting standard study in politics The government accounting system changes as the main line, how to study from the old government accounting system in order to achieve the transition to the new government accounting system equilibrium. Specifically, this paper focuses on answering three basic questions of government accounting reform in China: (1) whether the need to reform the system of equilibrium problems -- China's government accounting is that the supply and demand? Our government accounting system is balanced. (2) obstacles of institutional change and path dependence -- what obstacles to our government accounting system changes faced, change the path of the original will bring what kind of impact on the government accounting system changes. (3) the change of path selection system -- how to achieve a smooth transition from the old system to the new system? The government accounting system change path design, direction, strategy and performance guarantee. The three government accounting system changes the answer of this paper is the final fall The foot point. This paper is divided into eight parts: the first part is the introduction, introduces the background and significance of the topic, research contents, ideas and methods, and the innovation and shortage. The second part is literature review, mainly from the government accounting system environment, change effect, the government accounting system change, change path are introduced. The existing research results of domestic and foreign government accounting reform, and the related literatures were reviewed. The third part is the theoretical basis, mainly introduces the theoretical basis of this paper, namely institutional theory, institutional change theory and system theory of supply and demand, and the government accounting system conducted a preliminary analysis of the fourth part is the theory. The government accounting system of supply and demand analysis. The part of the government accounting environment in our country based on the analysis of the current government accounting system and accounting system needs the government supply, the research of the two a The consistency problem of the equilibrium current government accounting system has been analyzed. The fifth part is the analysis of the government accounting system changes obstacles. This part makes use of Luder contingency model to analyze the relationship between the government of China's accounting environment factors and government accounting reform, the incentive factors, existing in the process of social reform economic, political, and management variables, a comprehensive analysis of factors and barriers to implementation. At the same time, the analysis of cost and benefit, the government accounting system changes from the individual, social, political and other aspects of the comparison of income and cost, and the use of "transaction costs" dichotomy construction of our government accounting system changes transaction cost analysis model, analyzed the types and the impact of China's accounting system changes in transaction costs. The sixth part summarizes the history of our government accounting system, divided Influence of our government accounting system changes the path dependence and of our government accounting system vicissitude path selection. The seventh part analyzes and compares the typical national and regional government accounting history and path characteristics, summarize the general rules of accounting institutional change path of governments. With China's "Hainan model" the case, analyzes the changing demand and path choice of Hainan province of China's government accounting system, provide a reference for the path choice of government accounting system in China. Study selection and design of our government accounting path of the eighth part. Based on the above analysis, this part puts forward the government accounting system transition path of China will be gradual incremental change in order to realize the reform of performance goals, but step by step, SAging, we should do a good job of supporting institutional arrangements to promote the smooth implementation of government accounting system changes.

【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2015
【分類號】：F810.6
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本文編號：1367669