政府会计改革内在机制及其协同策略研究
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摘要
国际范围内的政府会计改革开始于20世纪80年代,对其内在机制问题,国内外学术界已从多种角度进行了解释。实际上,政府会计改革的内在机制包括效率机制和合法性机制,因而引入矩阵模型分析法的基本思路并结合相关学科的理论成果,从这两种机制维度进一步研究和评估政府会计改革所处的区域,进而提出相应的机制协同策略,以实现内在机制的有效协同耦合,优化改革资源配置,最终能够更好地达到预期的政府会计改革目标。
引文
[1]Lapsley I..Accounting and the New Public Management:Instruments of Substantive Efficiency or a Rationlising Modernity?[J].Financial Accountability&Management,1999(3-4):201~207.
[2]陈小悦,陈立齐.政府预算与会计改革--中国与西方国家模式[M].北京:中信出版社,2002:101~148.
[3]Lye L.,H.Perera,A.Rahman.The Evolution of Accrual-based Crown(Government)Financial Statements in New Zealand[J].Accounting,Auditing&Accountability Journal,2005(6):784~815.
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[5]Bogt H.J.,G.J.Helden.Accounting Change in Dutch Government:Exploring the Gap Between Expectations and Realizations[J].Management Accounting Research,2000(3):263~279.
[6]Caperchione E..Local Government Accounting System Reform in Italy:A Critical Analysis[J].Journal of Budgeting,Accounting&Financial Management,2003(1):110~145.
[7]Seal W..Accounting and Competitive Tendering in UK Local Government:An Institutionalist Interpretation of the New Public Management[J].Financial Accountability&Management,1999(3-4):309~327.
[8]Carpenter V.L.,E.H.Feroz.Institutional Theory and Accounting Rule Choice:An Analysis of Four US State Governments'Decisions to Adopt Generally Accepted Accounting Principles[J].Accounting,Organizations and Society,2001(7):565~596.
[9]Potter B..Financial Accounting Reforms in the Australian Public Sector:An Episode in Institutional Thinking[J].Accounting,Auditing&Accountability Journal,2002(1):69~93.
[10]Jones R.,M.Pendlebury.A Theory of the Published Accounts of Local Authorities[J].Financial Accountability&Management,2004(3):305~325.
[11]于国旺.政府会计改革“绩效悖论”问题成因研究--基于政府会计契约与制度两大属性的思考[D].厦门:厦门大学,2008.
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[13]Jensen M.C.,W.H.Meckling.Theory of the Firm:Managerial Behavior,Agency Costs and Ownership Structure[J].Journal of Financial Economics,1976(4):305~360.
[14]Sunder S.著.方红星等译.会计与控制理论[M].大连:东北财经大学出版社,2000:19~20.
[15]路军伟,于国旺.政府会计的“双轨制”现象及成因研究--基于契约理论视角[J].会计研究,2015(12):31~37.
[16]Meyer J.W.,B.Rowan.Institutional Organizations:Formal Structures as Myth and Ceremony[J].American Journal of Sociology,1977(2):340~363.
[17]Di Maggio P.,W.W.Powell.The Iron Cage Revisited:Institutional Isomorphism and Collective Rationality in Organizational Fields[J].American Sociological Review,1983(2):147~160.
[18]Zimmerman J.L..The Municipal Accounting:An Analysis of Political Incentives[J].Journal of Accounting Research,1977(5):107~144.
[19]Ingram R.W..Economic Incentives and the Choice of State Government Accounting Practice[J].Journal of Accounting Research,1984(1):126~144.
[20]Jones R..The Development of Conceptual Frameworks of Accounting for the Public Sector[J].Financial Accountability&Management,1992(4):249~264.
[21]Copley P.A.,R.H.Cheng,J.E.Harris,et al..The New Governmental Reporting Model:Is It a“Field of Dreams”?[J].Accounting Horizons,1999(3):91~101.
[22]Brorstr?m B..Accrual Accounting,Politics and Politicians[J].Financial Accountability&Management,1998(4):319~333.
[23]Hepworth N..Preconditions for Successful Implementation of Accrual Accounting in Central Government[J].Public Money and Management,2003(1):37~44.
[24]Patton J.M..Accountability and Governmental Financial Reporting[J].Financial Accountability&Management,1992(3):165~180.
[25]路军伟,李建发.政府会计改革的公共受托责任视角解析[J].会计研究,2006(12):14~19.
[26]William·A.Niskanen著.王浦劬等译.官僚制与公共经济学[M].北京:中国青年出版社,2004:35~42.
[27]应唯,张娟,杨海峰.政府会计准则体系建设中的相关问题及研究视角[J].会计研究,2016(6):3~7.
[2]陈小悦,陈立齐.政府预算与会计改革--中国与西方国家模式[M].北京:中信出版社,2002:101~148.
[3]Lye L.,H.Perera,A.Rahman.The Evolution of Accrual-based Crown(Government)Financial Statements in New Zealand[J].Accounting,Auditing&Accountability Journal,2005(6):784~815.
[4]Guthrie J..Application of Accrual Accounting in the Australian Public Sector-Rhetoric or Reality[J].Financial Accountability&Management,1998(1):1~19.
[5]Bogt H.J.,G.J.Helden.Accounting Change in Dutch Government:Exploring the Gap Between Expectations and Realizations[J].Management Accounting Research,2000(3):263~279.
[6]Caperchione E..Local Government Accounting System Reform in Italy:A Critical Analysis[J].Journal of Budgeting,Accounting&Financial Management,2003(1):110~145.
[7]Seal W..Accounting and Competitive Tendering in UK Local Government:An Institutionalist Interpretation of the New Public Management[J].Financial Accountability&Management,1999(3-4):309~327.
[8]Carpenter V.L.,E.H.Feroz.Institutional Theory and Accounting Rule Choice:An Analysis of Four US State Governments'Decisions to Adopt Generally Accepted Accounting Principles[J].Accounting,Organizations and Society,2001(7):565~596.
[9]Potter B..Financial Accounting Reforms in the Australian Public Sector:An Episode in Institutional Thinking[J].Accounting,Auditing&Accountability Journal,2002(1):69~93.
[10]Jones R.,M.Pendlebury.A Theory of the Published Accounts of Local Authorities[J].Financial Accountability&Management,2004(3):305~325.
[11]于国旺.政府会计改革“绩效悖论”问题成因研究--基于政府会计契约与制度两大属性的思考[D].厦门:厦门大学,2008.
[12]周雪光.组织社会学十讲[M].北京:社会科学文献出版社,2003:16.
[13]Jensen M.C.,W.H.Meckling.Theory of the Firm:Managerial Behavior,Agency Costs and Ownership Structure[J].Journal of Financial Economics,1976(4):305~360.
[14]Sunder S.著.方红星等译.会计与控制理论[M].大连:东北财经大学出版社,2000:19~20.
[15]路军伟,于国旺.政府会计的“双轨制”现象及成因研究--基于契约理论视角[J].会计研究,2015(12):31~37.
[16]Meyer J.W.,B.Rowan.Institutional Organizations:Formal Structures as Myth and Ceremony[J].American Journal of Sociology,1977(2):340~363.
[17]Di Maggio P.,W.W.Powell.The Iron Cage Revisited:Institutional Isomorphism and Collective Rationality in Organizational Fields[J].American Sociological Review,1983(2):147~160.
[18]Zimmerman J.L..The Municipal Accounting:An Analysis of Political Incentives[J].Journal of Accounting Research,1977(5):107~144.
[19]Ingram R.W..Economic Incentives and the Choice of State Government Accounting Practice[J].Journal of Accounting Research,1984(1):126~144.
[20]Jones R..The Development of Conceptual Frameworks of Accounting for the Public Sector[J].Financial Accountability&Management,1992(4):249~264.
[21]Copley P.A.,R.H.Cheng,J.E.Harris,et al..The New Governmental Reporting Model:Is It a“Field of Dreams”?[J].Accounting Horizons,1999(3):91~101.
[22]Brorstr?m B..Accrual Accounting,Politics and Politicians[J].Financial Accountability&Management,1998(4):319~333.
[23]Hepworth N..Preconditions for Successful Implementation of Accrual Accounting in Central Government[J].Public Money and Management,2003(1):37~44.
[24]Patton J.M..Accountability and Governmental Financial Reporting[J].Financial Accountability&Management,1992(3):165~180.
[25]路军伟,李建发.政府会计改革的公共受托责任视角解析[J].会计研究,2006(12):14~19.
[26]William·A.Niskanen著.王浦劬等译.官僚制与公共经济学[M].北京:中国青年出版社,2004:35~42.
[27]应唯,张娟,杨海峰.政府会计准则体系建设中的相关问题及研究视角[J].会计研究,2016(6):3~7.