中国的过渡会计学：基本理论问题研究

【作者】 肖小凤；

【导师】 王善平；

【作者基本信息】 湖南大学 ， 会计学， 2002， 硕士

【摘要】 中国的会计改革是过渡会计学兴起的背景。会计改革的实践、经验和教训为过渡会计学的研究提供了丰富的素材。过渡会计学是研究我国的会计制度从计划经济体制向市场经济体制过渡的一般规律的科学，它可以看成是制度变迁理论的一个分支。我国的会计改革的最显著的特征在于，它与经济改革相适应，走了一条渐进式的道路，呈现出过渡性的特征。 本文分三个部分来探讨过渡会计学的有关问题。 第一章构建了过渡会计学的理论框架。会计制度与其他经济制度之间存在着高度的一致性和互补性，经济学分析方法对会计学同样是适用的，因此，研究我国经济改革的过渡经济学理论对我国的会计改革有着很强的借鉴意义。接下来，我们以过渡经济学为理论基石构建了过渡会计学的理论体系，明晰了过渡会计学的基本目标和内容体系，并对会计改革的过渡性进行了详细分析。 第二章探讨过渡时期的会计改革。计划经济体制向市场经济体制的转变要求传统的会计制度向市场化的道路转变。通过对改革过程的回顾，总结了我国会计改革的七大特征：渐进式、强制性、被动式、试验性、路径依赖、演绎法以及目标导向上坚持中国特色与国际惯例并重。我国会计改革所采取的渐进式道路和强制性特征又构成了改革成本分析的基础。最后，我们分析了非正式制度安排对会计改革的影响。 第三章探讨过渡时期的会计制度建设。在本章里，我们对会计制度的利益代表性、会计制度的集体选择及会计制度的执行机制进行了研究，并以新会计法为例，分析了其在会计执行机制方面的进步性。会计制度均衡的实现最终需依赖于经济制度均衡的实现，是一个逐步发展的过程。更多还原

【Abstract】 The accounting reforms which happened in China are the background of the rise of Transitional Accounting. The practices, experiences and lessons of the reforms provide abundant source material for the analysis of Transitional Accounting. Transitional Accounting is a theory which studies the transition of accounting institution from the planned economy to the market economy. It can be viewed as a branch of the theory of Institutional Change. The most outstanding characteristic of the accounting reforms is that the way of reform is gradualism and consistent with the reforms of economy.The thesis is divided into three parts to discuss the related issues on Transitional Accounting.Chapter One constructs the basic theoretical format of transitional accounting. Because accounting institutions is closely related to economic system, it is meaningful for the reform of accounting to study transitional accounting at the time of economic reform. Therefore, we constructs the theory of transitional accounting on the basis of transitional economic theory, and put forward the primary objective and system of transitional accounting.Chapter Two explores the accounting reform at the transitional period. The transition from the planned economy to the market economy requires that our planned accounting system should be market-oriented. By reviewing the reform process, the author summarized characteristics of China’s accounting reform; i.e. gradual, imposed, passive, experimental, deductive, path-dependent, in harmony with international conventions and Chinese characteristic. The gradual way adopted by accounting reform and imposed characteristic form the basis of analyzing the costs of accounting reform. At the end of this chapter, the author analyzed the influence of informal system arrangement on accounting reform.Chapter Three studied the building of accounting institutions at the transitional period. In order to ensure a right direction of accounting institutional change, realize the equilibrium of accounting institutions and promote the optimal distribution of social resources, we should make sure that there are sufficient profit-receivingrepresentatives in the making of accounting institutions. To perfect the execution of accounting institutions, appropriate collection choosing rules should be adopted. What’s more ,the economic reform should be deepened, because the real and stable equilibrium of accounting institutions can only be realized on the basis of economysystem.更多还原