我国政府会计制度变迁的策略选择

The Strategy Choice of Institutional Changes in our Government Accounting System

中文关键词:  政府会计  制度变迁  成本收益比较  路径选择

英文关键词:government accounting  institutional change  cost benefit comparison  path choice

中文摘要:

      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。

英文摘要:

      Based on the institution variation theory of New Institutional Economics, this paper mainly analyzes the driving force of the institutional changes of government accounting system in China, and points out that the government entity is the first action group of government accounting system changes. This paper compares the costs and benefits of the institutional changes, and it is found that the benefits of the government accounting system changes significantly outweigh the costs. As a result, this paper proposes some effective measures to improve the accounting system changes under the current institutional environment in China. 