【作者】 宋伟官；

【导师】 刘玉廷；

【作者基本信息】 东北财经大学 ， 会计学， 2015， 博士

【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。更多还原

【Abstract】 During three decades of reform and opening up, china economic system is switching from the planned economy to the socialist market economy, the government budget accounting is facing a dynamic reform environment that has never faced before. Both the integrity and transparency of government accounting information are confronting new challenges, they need to change and adjust to the convert of government function and the gradually increasing social supervision as well as the demands of global integration. Meanwhile, the evaluation of the government’s achievements during on-going construction and the reforming system of public finance also needs to cooperate with the improvement of government accounting. The party’s Third Plenary Session of the 18th Central Committee of the CPC about decisions to comprehensively deepen reforms of some major issues, which approved and made clear of the necessity of "to establish a inter-annual budget balance mechanism and to establish an accrual government consolidated financial reporting system", The Government Work Report(2014) also stated "to establish a standard of financing mechanism in local government debt, to put the government debts into the budget management, to carry out the government consolidated financial reporting system, and to prevent as well as resolve the debt risk". It is a general trend that Chinese government accounting system takes a new round reform. If the government budget accounting should be achieved a fundamental change, how to break through the traditional operating mechanism will be the realistic problems which policy makers unable to escape. To solve this problem, we can’t help to ask:Is our government accounting system mature enough to meet the reform? Which obstacles will face in change process? How to design feasible path to overcome these obstacles in order to ensure the realization of the goal of reform performance?In the perspective of neo-institutional economics, essentially, the reform of government accounting is the change of government accounting system. As a "public product", there are various constraint conditions in the substitution, transformation and transaction activities of the government accounting system. Uncertainty, under the circumstance of asymmetric information, changes of the government accounting system is the process of reconstruction of stakeholders. In the given constraint conditions, the ultimate goal of reform is that the controlled resources are allocated efficiently and stakeholders achieve the maximization of the utility, excepted the reform of government accounting system. In the process of the research, we systematically analyzed different kinds of influential factors of deep reform issues, for example, the equilibrium of supply and demand as well as institutional change path obstacles, path dependence, route choice in the change of the government accounting system to make right choice and proper positioning of the orientation of the reform of government accounting in China, which makes the practice of the reform of China’s government accounting carried properly.This paper is a normative study on the reform of government accounting, using the changes of government accounting system as main line, aiming to study how to transit from the out-dated government accounting system management into a new one so that we can create a balanced system. Specifically, this paper mainly answers three fundamental questions of the reform of government accounting in China:(1) The system changing equilibrium problem---Whether China’s current government needs reform? That is to say, the supply and demand of our government accounting system is balanced or not. (2)The institutional change path obstacles and dependence---what factors are that government accounting system need to deal and what impacts are that the original can bring on. (3) The arrangement problem of institutional change---how to achieve a smooth transition from the old system to the new one? In other words, the path design, direction strategy and performance guarantee of government accounting reform. It is this paper’s ultimate goal of this research to answer these three questions concerning the changes of government accounting system.This paper consists of eight parts:The first part is the introduction, which introduces the research background, significance, research contents, research ideas and methods, plus innovation and deficiency.The second part is the literature review, mainly presents and evaluates some existing research results on government accounting reform both from home and abroad, concerning the government accounting system environment, change effect and demands of government accounting system change as well as change path.The third part is the theoretical basis, which mainly introduces the system theory, the system change theory and the system theory of supply and demand; it also gives preliminary theoretical analysis of the government accounting system change.The forth part is the analysis of supply and demand of the government accounting system. This part analyzes the current supply and demand which we discuss the consistency to analyze the equilibrium state of the current government accounting system, based on the government accounting environment in China.The fifth part is the analysis of institutional change path obstacles. Using the Liider contingency model, this part analyzes the relationship between China’s government accounting environment and the government accounting reform, it also makes a comprehensive analysis of the incentive factors existed in the process of reform, social, economic, political and management variables as well as the barriers in implementation etc. At the same time, this part analyzes the cost and benefit of government accounting system vicissitude, from the aspects of individual, the whole society and politics etc. Using the "transaction costs dichotomy", it constructs the government accounting system vicissitude costs analysis model, meanwhile analyzes the types and impact of transaction costs in government accounting vicissitude.The sixth part summarizes the course of the changes in our government accounting system. It also analysis the characteristic of institutional path dependence and effect of path selection.The seventh part analyzes and compares the typical national and regional government accounting changes course and path characteristics, summed up the general rules of accounting institutional change path of governments. Using "Hainan model" to analyze the change of demand and the path selection that can provides the reference for the path choice of government accounting system changes.The eighth part studies the accounting design and selection. Based on the proceeding analysis, we think that the government accounting system transition path will be gradual incremental change. In order to realize the reform performance goals, besides step phased strategy, we should matching system arrangement to make the system change smooth.更多还原