我国政府会计制度变迁的策略选择
发布时间：2018-08-06 21:38
【摘要】：运用新制度经济学制度变迁理论,分析了我国政府会计制度变迁的推动力量,指出政府主体是我国政府会计制度变迁的第一行动集团。通过制度变迁成本收益比较,认为我国政府会计制度变迁的收益明显大于成本,具备制度变迁的必要条件。在此基础上,提出了在我国当前的制度环境下,促进我国政府会计制度变迁的有效措施。
[Abstract]:Based on the theory of institutional change of new institutional economics, this paper analyzes the driving force of the change of government accounting system in China, and points out that the main body of government is the first action group of the change of government accounting system in our country. By comparing the cost and benefit of the institutional change, it is concluded that the benefit of the change of government accounting system is obviously larger than the cost, and the necessary condition of the institutional change is possessed. On this basis, this paper puts forward some effective measures to promote the change of government accounting system under the current institutional environment of our country.
【作者单位】： 东北财经大学会计学院;
【分类号】：F810.6
，
本文编号：2169064
[Abstract]:Based on the theory of institutional change of new institutional economics, this paper analyzes the driving force of the change of government accounting system in China, and points out that the main body of government is the first action group of the change of government accounting system in our country. By comparing the cost and benefit of the institutional change, it is concluded that the benefit of the change of government accounting system is obviously larger than the cost, and the necessary condition of the institutional change is possessed. On this basis, this paper puts forward some effective measures to promote the change of government accounting system under the current institutional environment of our country.
【作者单位】： 东北财经大学会计学院;
【分类号】：F810.6
，
本文编号：2169064
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