【摘要】：運(yùn)用新制度經(jīng)濟(jì)學(xué)制度變遷理論,分析了我國(guó)政府會(huì)計(jì)制度變遷的推動(dòng)力量,指出政府主體是我國(guó)政府會(huì)計(jì)制度變遷的第一行動(dòng)集團(tuán)。通過(guò)制度變遷成本收益比較,認(rèn)為我國(guó)政府會(huì)計(jì)制度變遷的收益明顯大于成本,具備制度變遷的必要條件。在此基礎(chǔ)上,提出了在我國(guó)當(dāng)前的制度環(huán)境下,促進(jìn)我國(guó)政府會(huì)計(jì)制度變遷的有效措施。
[Abstract]:Based on the theory of institutional change of new institutional economics, this paper analyzes the driving force of the change of government accounting system in China, and points out that the main body of government is the first action group of the change of government accounting system in our country. By comparing the cost and benefit of the institutional change, it is concluded that the benefit of the change of government accounting system is obviously larger than the cost, and the necessary condition of the institutional change is possessed. On this basis, this paper puts forward some effective measures to promote the change of government accounting system under the current institutional environment of our country.
【作者單位】： 東北財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【分類號(hào)】：F810.6
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本文編號(hào)：2169064