政府会计规则执行机制问题研究——基于契约理论的视角

Research on Implementation Mechanism of Government Accounting Rules from Perspective of Contract Theory

中文关键词:  政府会计  双轨制  会计规则  执行机制  契约集合  核算基础

英文关键词:government accounting  dual-track model  accounting rule  implementation mechanism  set of contract  accounting basis

中文摘要:

      会计规则执行机制是在会计规则制定权安排给第三方机构之后,为了解决经济组织接受和公允地、不偏不倚地执行通用会计规则两个问题的备选方案的集合。有效的会计规则执行机制应能使经济组织的信息成本和代理成本总和达到“经济点”。会计规则执行机制包含强力机制和压力机制,前者依赖于立法和行政权威,后者依靠经济组织的“资源依赖”压力,两者各具优缺点。政府契约集合特征决定了政府会计规则的二元性,即收付实现制的预算会计制度和权责发生制的政府会计准则,前者适宜刚性的强制机制,后者适宜柔性的压力机制。在我国,政府预算契约具有同质性而债务契约存在异质性,且政府层级多、数量大、规模差异悬殊。为提升我国政府会计规则的执行效率和效果,应按照政府层级、契约结构特点等对政府预算会计和政府财务会计实行差异化的执行机制选择和构建。

英文摘要:

      The implementation mechanism of accounting rules is a set of alternatives to solve the problems of economic organizations' accepting and implementing the general accounting rules fairly and impartially after the right to formulate accounting rules is assigned to third-party institutions. From the perspective of contract theory, it is found that effective accounting rule implementation mechanism should make the sum of information cost and agency cost of every economic organization reach “economic point”. The implementation mechanism of accounting rules include coercive mechanism and pressure mechanism. The former relies on legislative and administrative authority while the latter relies on the pressure of economic organizations' resource dependency and, both of which have their own advantages and disadvantages. The set characteristics of government contracts determine the dual feature of government accounting rules, i.e. cash-based budgetary accounting system and accrual-based government accounting standards, with the former suitable for rigid coercive mechanism and the latter for flexible pressure mechanism. In China, the government budget contract has homogeneity while the debt contract has heterogeneity. Moreover, the government has more levels, large in quantities and the scale varies greatly. In order to improve the efficiency and effectiveness of government accounting rules, we should choose and build differentiated implementation mechanisms for government budgetary accounting and government financial accounting separately according to government levels, contractual structure characteristics, etc.