基于政治系统论视角的我国政府会计改革研究

发布时间：2018-11-07 07:51

【摘要】：国内政府会计研究正成为会计理论研究中的一个新兴热门领域。然而,由于研究者的专业身份局限,当前的研究过于强调政府会计的技术性。作为改革推动者的政治家,大多不具有会计专业背景,在这种情况下,理论研究越深入可能就越偏离政治家的视野。只有将技术性因素融于环境性因素,才能引起政治家的兴趣并得到认可。也只有这样,理论研究才能发挥其效用,指导并推动中国的政府会计改革。本文以戴维·伊斯顿提出的政治系统论为依托,研究政府会计的相关问题,思考如何将政府会计的功能发挥嵌入到政治系统的相应环节,从而促使政治家考虑政府会计改革进程。政治系统论由环境、输入、输出和反馈四个环节构成,本文根据“政治——行政二分法”将其具体化为行政环境、公平正义和政府利益、政府施政和公共政策以及政治沟通四大理论模块,分别讨论政府会计如何发挥支持作用。在环境部分,本文检视了我国民主政治导向下的公共行政改革以及财政预算改革,以此为环境构建了我国政府会计改革目标体系。在要求性输入部分,本文分别探讨了收付实现制在处理公平正义要求的不足以及权责发生制在处理上的优势。在支持性输入部分,本文认为政府利益的存在造成了逆输入,从而影响了改革进程。在行为过程输出部分,本文提出了基于政府资源、能力、责任相配合的要素设定。在行为结果输出部分,本文提出要进行政府会计改革帮助实现预算和政策的整合。在系统反馈部分,本文提出构建立足于政治沟通的政府财务报告体系。同时,还要注意与政府财政统计体系以及国民账户体系的协调。
[Abstract]:The domestic government accounting research is becoming a new hot field in the accounting theory research. However, due to the limitations of the professional identity of the researchers, the current research emphasizes too much on the technology of government accounting. Most politicians who are reform promoters do not have accounting background. In this case, the deeper the theoretical research is, the more likely it is to deviate from the politician's field of vision. Only when technical factors are combined with environmental factors can politicians be interested and recognized. Only in this way, the theoretical research can play its role in guiding and promoting the reform of government accounting in China. Based on the political system theory proposed by David Easton, this paper studies the related problems of government accounting, and considers how to embed the function of government accounting into the corresponding links of political system. Thus prompting politicians to consider the process of government accounting reform. The political system theory is composed of four links: environment, input, output and feedback. According to "political-administrative dichotomy", this paper concretely transforms it into administrative environment, fairness and justice, and government interests. The four theoretical modules of government administration, public policy and political communication discuss how government accounting plays a supporting role. In the part of environment, this paper examines the reform of public administration and budget under the guidance of democratic politics, and constructs the target system of government accounting reform in our country. In the part of required input, this paper discusses the deficiency of cash system in dealing with the demand of fairness and justice, and the advantage of accrual basis in dealing with the demand of fairness and justice. In the part of supportive input, this paper argues that the existence of government interests results in inverse input, which affects the reform process. In the part of behavioral process output, this paper puts forward the key elements based on the coordination of government resources, capacity and responsibility. In the part of behavioral result output, this paper proposes that the reform of government accounting should help to achieve the integration of budget and policy. In the part of system feedback, this paper proposes to build a government financial reporting system based on political communication. At the same time, we should pay attention to the coordination with the system of government financial statistics and the system of national accounts.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6

【参考文献】