政府会计提升政府治理效能的机制研究——信念革新,技术变革与制度支撑

发布时间：2018-06-23 03:09

本文选题：政府会计 + 政府治理　；参考：《中央财经大学学报》2017年10期

【摘要】：中国政府会计可以较好地提升政府治理效能,对这种提升作用发挥的具体机制还有待结合中国情境进行深入探讨。本文在当前政府治理理论基础上构建了一个政府治理分析框架,在总结改革措施的基础上,发展了一个分析框架,来讨论政府会计怎样通过衍生职能提升政府治理效能。笔者将政府会计提升政府治理效能的机制总结为信念革新、技术变革和制度支撑三方面,集中探讨了中国情境下上述三种机制对政府治理中的信念基础、组织架构、行为规则和实质规范等方面发挥作用的具体机理,提出了完善政府会计改革的理论和实务建议。这一研究从理论上阐述了政府会计提升中国政府治理效能的关键机制,使政府会计研究更好地与中国政府治理实际相结合。
[Abstract]:Chinese government accounting can improve the efficiency of government governance. On the basis of the current theory of government governance, this paper constructs an analytical framework of government governance. On the basis of summing up the reform measures, this paper develops an analytical framework to discuss how government accounting can improve the efficiency of government governance through derivative functions. The author summarizes the mechanism of government accounting to improve the efficiency of government governance from three aspects: belief innovation, technological change and system support, and probes into the belief basis and organizational structure of the above three mechanisms in the Chinese context. This paper puts forward some theoretical and practical suggestions on how to improve the reform of government accounting. This study theoretically expounds the key mechanism of government accounting to improve the efficiency of Chinese government governance, and makes the research of government accounting better combine with the practice of Chinese government governance.
【作者单位】：东南大学经济管理学院;
【基金】：国家自然科学基金项目(71602029,71672034) 教育部人文社会科学基金(15YJC790100、10YJC630029);教育部新世纪优秀人才支持计划(NCET—10—0452) 财政部重点课题(2015KJA003);财政部特殊支持计划课题(6614000026) 中央高校基本科研业务费(2242017S10016,2242017S10013)
【分类号】：D630;F810.6

【相似文献】