经济环境、组织结构与制度绩效——秦汉财计组织制度的历史借鉴

发布时间：2018-04-15 08:03

  本文选题：经济环境 + 组织结构　； 参考：《中南财经政法大学学报》2017年03期

【摘要】：国家运用政治权力分部建制、分官设职,确定财政和会计组织的分工、合作与制约机制,成为实现政治和经济集权的重要保障,并构成后世国家行政体制改革的核心内容、重要参照。本文以秦汉时期财计组织制度考证为据,阐明经济环境和组织结构对财计组织制度绩效的影响:一方面经济环境是制约治理效率的首要因素,财计组织制度效用的发挥不可能脱离其所处的历史环境;另一方面,财计组织的分权机制和层级结构是影响制度绩效的重要指标。在历史环境一定的情况下,财计组织结构的合理性决定了财计组织制度绩效的发挥,从而提高或降低国家治理效率。
[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.

【作者单位】： 天津财经大学商学院;
【基金】：国家社会科学基金重大项目“中国会计通史系列问题研究”(11&ZD145)
【分类号】：F233
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本文编号：1753218