摘要
中国目前的制度环境使得政府会计改革刻不容缓。政府会计在公共产权的界定和保护中处于最基础、最重要和最具操作性的地位,其改革涉及政府部门既得产权利益的调整,改革成本与改革收益并存,须稳步推进。政府会计改革的稳定形式即为改革成本最低的改革方案,它决定了改革的过渡性与渐进性;最优政府会计改革速度取决于改革实施成本与摩擦成本的权衡。据此,本文从政府预算会计与财务会计的协调、改革过程和"二元"结构准则体系维度探寻了政府会计改革稳定形式的实施方案。
China's current institutional environment makes government accounting reform urgent.Government accounting plays the most basic,most important and most operationl role in defining and protecting public property rights.Its reform involves some adjustments to the vested interests and has to go on steadily with coexisting benefits and costs.The stable form of government accounting reform is the lowest cost program,which determines a transitional and progressive reform.Optimal reform speed depends on the trade-off between implementation costs and friction costs.Based on it,this paper puts forward the reform implementation program from some dimensions,such as coordination between budget accounting and financial accounting,the reform process and the 'dual' structure standards system.
出处
《会计研究》
CSSCI
北大核心
2012年第3期39-43,94,共5页
Accounting Research
基金
国家社科基金(11CJY013)
湖南省高校创新平台基金(11K012)
湖南大学中央高校基本科研业务专项基金(11HDSK357)的阶段性成果
