我国政府会计制度变迁的路径选择

发布时间：2018-01-02 04:23

  本文关键词：我国政府会计制度变迁的路径选择　出处：《东北财经大学》2015年博士论文　论文类型：学位论文

  更多相关文章： 政府会计 制度变迁 路径选择

【摘要】：经过三十多年的改革开放,目前我国正向市场经济转轨,政府预算会计面临前所未有的动态变革环境。无论是政府会计信息的完整性还是透明度都迎来了新的挑战,其必须改变以适应于政府职能与角色的转变和日渐增强的社会监督与全球一体化的趋同需求。而国内正在改革的公共财政体制与建设中的政府绩效评价制度也需要政府会计的改进来配合。党的十八届三中全会通过《中共中央关于全面深化改革若干重大问题的决定》,明确“建立跨年度预算平衡机制,建立权责发生制的政府综合财务报告制度”。《政府工作报告》(2014)也提出“建立规范的地方政府举债融资机制,把地方政府性债务纳入预算管理,推行政府综合财务报告制度,防止和化解债务风险”。我国政府会计进行新一轮的改革乃大势所趋。如果政府预算会计想要实现根本性的变革,那么如何突破传统运行机制的桎梏将是决策者们所无法逃避的现实问题。为了解决这个现实问题,我们不禁要问：我国政府会计制度变迁条件是否成熟?变迁过程将面临哪些障碍?如何设计可行的路径来克服这些障碍以保证改革绩效目标的实现?本文立足于我国实际的政治、经济和社会制度环境,试图回答这些问题。以新制度经济学的观点来看,政府会计改革其实质是政府会计制度的变迁。政府会计制度作为一种“公共产品”,其变迁过程中的替代、转换与交易活动存在着种种约束条件。由于不确定性的客观存在,在信息不对称的条件下,政府会计制度变迁是相关利益方重新缔结契约的过程。在既定约束条件下,对所控制的资源进行有效配置,达到相关利益方效用最大化,这是任何改革的最终目的,政府会计改革也不例外。在研究过程中,我们从制度变迁的角度,系统分析政府会计变迁供求均衡问题、制度变迁障碍、路径依赖和路径选择等深层次改革问题进行研究,以对我国政府会计改革取向进行恰当定位和合理选择,使得我国的政府会计制度能够顺利实现变迁。本文是关于政府会计的规范研究,以政府会计制度变迁为主线,研究如何从旧的政府会计制度安排过渡到新型政府会计以达到制度的均衡。具体来说,本文重点回答我国政府会计改革三个基本问题：(1)制度均衡问题——我国现行政府会计是否需要改革?即我国政府会计制度的供给与需求是否均衡。(2)制度变迁障碍和路径依赖问题——我国政府会计制度变迁面临哪些障碍因素,原有的变迁路径将对政府会计制度变迁带来什么样的影响。(3)制度变迁路径选择问题——怎样顺利实现由旧制度向新制度过渡?即政府会计制度变迁的路径设计、方向策略和绩效保障。对这三个政府会计制度变迁问题的回答,是本文研究的最终落脚点。本文共分为八个部分：第一部分为导论,介绍了选题的背景和意义,研究内容、思路与方法,以及创新与不足等。第二部分为文献综述,主要从政府会计制度环境、变迁成效,政府会计制度变迁需求、变迁路径等方面介绍了国内外政府会计改革的现有研究成果,并对相关文献进行了评述。第三部分为理论基础部分,主要介绍了本文运用的理论基础,分别是制度理论、制度变迁理论和制度供需理论,并对政府会计制度变迁进行了初步的理论分析。第四部分为政府会计制度供给与需求分析。该部分基于我国政府会计环境,分析了现行政府会计制度需求和政府会计制度供给,研究了两者的一致性问题,由此对现行政府会计制度所处的均衡状态进行了分析。第五部分为政府会计制度变迁障碍分析。该部分运用Luder权变模型分析了我国政府会计环境因素与政府会计改革之间所存在的关系,对于改革进程中所存在的激励因素,社会、经济、政治和管理变量,以及实施障碍等因素进行了综合性分析。同时分析了政府会计制度变迁的成本效益,从个体、社会全体、政治等方面进行了收益与成本的比较,并运用“交易费用两分法”构建了我国政府会计制度变迁的交易费用分析模型,分析了我国会计制度变迁中交易费用的类型和影响。第六部分总结了我国政府会计制度的变迁历程,分析了我国政府会计制度变迁路径依赖特征和对我国政府会计制度变迁路径选择的影响。第七部分分析和对比了典型的国家和地区政府会计变迁历程和路径特征,归纳出各国政府会计制度变迁路径的一般规律。并以我国“海南模式”为案例,分析了我国海南省政府会计制度变迁需求和路径选择,为我国政府会计制度变迁的路径选择提供借鉴。第八部分研究我国政府会计路径设计和选择。基于前面的分析,该部分提出我国政府会计制度变迁路径将是渐进式的增量变迁。为了实现改革的绩效目标,除了分步走、分阶段策略外,还应做好配套制度安排,促进政府会计制度顺利实现变迁。
[Abstract]:After thirty years of reform and opening up, China's positive transition to a market economy, the government budget accounting reform. Facing the dynamic environment hitherto unknown whether the government or the integrity of accounting information transparency have ushered in new challenges, it must change to adapt to the transformation of government functions and roles and increasing social supervision and global integration the convergence of demand. And the government performance evaluation system of public finance system and the construction of China is in the reform of government accounting also needs to be improved to match. The party in the third Plenary Session of the 18th CPC Central Committee by the CPC Central Committee decided to "> on deepening reform of the overall number of major issues, clearly establish multi-year budget balancing mechanism, the establishment of accrual government consolidated financial reporting system" the government work report. "(2014)" is proposed to establish a standard of local government debt financing mechanism, the local government The debt included in the budget management, the implementation of government consolidated financial reporting system to prevent and resolve the debt risk. Our government accounting for a new round of reform is represent the general trend. If the government budget accounting to achieve fundamental change, so how to break the shackles of the traditional system is a realistic problem that policymakers can escape. In order to solve this problem, we must ask: the government accounting system changes in China will face the change process of mature? What are the obstacles? How to overcome these obstacles in order to ensure the realization of the reform of performance objectives and feasible path design? This paper based on the reality of our country's political, economic and social environment, trying to answer these questions in the new institutional economics point of view, the reform of government accounting is the essence of the change of government accounting system. The accounting system of the government as a "public The alternative products, in the process of change, transformation and transaction activities exist various constraints. Due to the existence of uncertainty, under the condition of asymmetric information, the government accounting system change is a process of stakeholders to conclude the contract. In the given constraints on the effective allocation of resources to achieve control. The stakeholders of utility maximization, which is the ultimate goal of any reform of government accounting reform is no exception. In the course of the study, we from the perspective of institutional changes, system analysis of government accounting changes the equilibrium of supply and demand problems, obstacles of institutional change, path dependence and path selection of deep reform, to carry out proper positioning and the rational choice of the orientation of the reform of our government accounting, the government accounting system in China can smoothly change. This article is about the government accounting standard study in politics The government accounting system changes as the main line, how to study from the old government accounting system in order to achieve the transition to the new government accounting system equilibrium. Specifically, this paper focuses on answering three basic questions of government accounting reform in China: (1) whether the need to reform the system of equilibrium problems -- China's government accounting is that the supply and demand? Our government accounting system is balanced. (2) obstacles of institutional change and path dependence -- what obstacles to our government accounting system changes faced, change the path of the original will bring what kind of impact on the government accounting system changes. (3) the change of path selection system -- how to achieve a smooth transition from the old system to the new system? The government accounting system change path design, direction, strategy and performance guarantee. The three government accounting system changes the answer of this paper is the final fall The foot point. This paper is divided into eight parts: the first part is the introduction, introduces the background and significance of the topic, research contents, ideas and methods, and the innovation and shortage. The second part is literature review, mainly from the government accounting system environment, change effect, the government accounting system change, change path are introduced. The existing research results of domestic and foreign government accounting reform, and the related literatures were reviewed. The third part is the theoretical basis, mainly introduces the theoretical basis of this paper, namely institutional theory, institutional change theory and system theory of supply and demand, and the government accounting system conducted a preliminary analysis of the fourth part is the theory. The government accounting system of supply and demand analysis. The part of the government accounting environment in our country based on the analysis of the current government accounting system and accounting system needs the government supply, the research of the two a The consistency problem of the equilibrium current government accounting system has been analyzed. The fifth part is the analysis of the government accounting system changes obstacles. This part makes use of Luder contingency model to analyze the relationship between the government of China's accounting environment factors and government accounting reform, the incentive factors, existing in the process of social reform economic, political, and management variables, a comprehensive analysis of factors and barriers to implementation. At the same time, the analysis of cost and benefit, the government accounting system changes from the individual, social, political and other aspects of the comparison of income and cost, and the use of "transaction costs" dichotomy construction of our government accounting system changes transaction cost analysis model, analyzed the types and the impact of China's accounting system changes in transaction costs. The sixth part summarizes the history of our government accounting system, divided Influence of our government accounting system changes the path dependence and of our government accounting system vicissitude path selection. The seventh part analyzes and compares the typical national and regional government accounting history and path characteristics, summarize the general rules of accounting institutional change path of governments. With China's "Hainan model" the case, analyzes the changing demand and path choice of Hainan province of China's government accounting system, provide a reference for the path choice of government accounting system in China. Study selection and design of our government accounting path of the eighth part. Based on the above analysis, this part puts forward the government accounting system transition path of China will be gradual incremental change in order to realize the reform of performance goals, but step by step, SAging, we should do a good job of supporting institutional arrangements to promote the smooth implementation of government accounting system changes.

【学位授予单位】：东北财经大学
【学位级别】：博士
【学位授予年份】：2015
【分类号】：F810.6
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本文编号：1367669