| 政府会计改革影响因素研究述评——基于利益相关者动机与制度因素视角 |
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| 引用本文： | 张琦.政府会计改革影响因素研究述评——基于利益相关者动机与制度因素视角[J].中南财经政法大学学报,2011(6). |
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| 作者姓名： | 张琦 |
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| 作者单位： | 中南财经政法大学,政府会计研究所,湖北,武汉,430073;财政部财政科学研究所,北京,100142 |
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| 基金项目： | 国家自然科学基金项目“绩效评价导向政府会计系统的构建研究——基于受托责任理论”(70940026);国家自然科学基金项目“利益相关者需求与制度因素约束下的政府会计系统优化:基于海南省的田野研究”(71172222) |
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| 摘 要： | 政府会计改革是一项复杂的系统工程,它受到多种因素的影响.利益相关者的动机将直接驱动政府会计改革的实施,但又会受制于一国制度环境因素的影响.利益相关者动机与制度因素共同决定了政府会计改革的方向与程度.本文从利益相关者动机与制度因素影响的视角,从预算约束与财政透明度、绩效评价与成本计量,以及资产管理与债务风险防范等角度评述了政府会计改革影响因素的研究.
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| 关 键 词： | 政府会计改革 利益相关者动机 制度因素 |
Review of Influencing Factors of Government Accounting Reform Based on Stakeholders' Incentives and Institutional Factors |
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| ZHANG Qi.Review of Influencing Factors of Government Accounting Reform Based on Stakeholders' Incentives and Institutional Factors[J].Journal of Zhongnan University of Finance and Economics,2011(6). |
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| Authors: | ZHANG Qi |
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| Institution: | ZHANG Qi(1.Government Accounting Research Center,Zhongnan University of Economics and Law,Wuhan 430073,China,2.Research Institute for Fiscal Science,Ministry of Finance,Beijing 100142,China) |
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| Abstract: | Government accounting reform is a complicated system which is influenced by many factors.Stakeholders' incentives lead to the reform of government accounting which is restricted by institutional factors.The direction and degree of government accounting reform is decided by stakeholders' incentives and institutional factors.This paper reviews the researches of influencing factors of government accounting reform,including budgetary limitations,performance measurement,and assets and liabilities management base... |
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| Keywords: | Government Accounting Reform Stakeholders' Incentives Institutional Factors |
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