制定我国政府会计具体准则之路径选择——基于古德诺政治与行政二分法视角

发布时间：2018-03-28 17:29

本文选题：政治与行政　切入点：行政生态　出处：《会计与经济研究》2017年04期

【摘要】：现阶段,构建政府会计具体准则体系是政府会计改革前沿领域,也是政府会计改革最重要组成内容之一。而各国均有其独特行政环境,使得构筑政府会计具体准则具有复杂性与综合性,不应仅局限于政府会计专业学科领域,应嵌入与之密切相关的公共行政学科理论。故制定政府会计具体准则体系应植根于我国实际行政生态系统,适宜我国公共行政管理现实需要,在体现我国特色要求基础上实现国际趋同。当前我国正处在棱柱型行政模式时期,应结合我国特有的行政执行机制,分析并融合国际公共部门政府会计具体准则体系和有关国家已制定的政府会计具体准则体系,确立制定我国政府会计具体准则体系的路径选择,凸显我国政府会计具体准则体系制定的科学进程。
[Abstract]:At the present stage, constructing the concrete standard system of government accounting is the front field of government accounting reform and one of the most important components of government accounting reform. It makes the construction of specific standards of government accounting complex and comprehensive, and should not be limited to the discipline of government accounting. The theory of public administration should be embedded in it. Therefore, the formulation of the concrete standard system of government accounting should be rooted in the actual administrative ecosystem of our country and be suitable for the practical needs of our country's public administration. At present, our country is in the period of prism administrative mode, which should be combined with the special administrative execution mechanism of our country. This paper analyzes and integrates the international public sector government accounting standards system and the specific government accounting standards system that has been formulated by the countries concerned, and establishes the path choice for the formulation of the specific government accounting standards system of our country. Highlights our country government accountant concrete standard system to formulate the scientific process.
【作者单位】：浙江财经大学会计学院;
【基金】：国家自然科学基金项目(71672034) 浙江社科联项目(2015N82) 杭州市社科项目(Z16JC083)
【分类号】：F810.6

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