政府会计环境与政府会计改革研究:回顾和展望

影响政府会计改革的环境因素问题是“政府会计国际比较研究”(CIGAR)中的重要命题。政府会计环境的变化是政府会计改革的动因,并且能有效地评价政府会计改革的可行性和可操作性。本文对这一领域相关研究文献进行归纳和分析,目的是勾勒出此类研究的框架,以明晰研究思路,更好地指导未来的研究。

Governmental Accounting Circumstance and Governmental Accounting Reform Research: Expectation and Review

Some studies that are devoted to the causes of those governmental accounting reforms succeed in presenting a theoretical,contextual explanation for governmental accounting reforms in comparative international governmental accounting research(CIGAR).The changes of institutional conditions are the causes and deciding factors of governmental accounting,and can contributes to appraise the feasibility and maneuverability of governmental accounting reform.The paper sums up a great number of theoretical and empirical studies in this research field in order to instruct the research in the future.The purpose is to outline this field research framework and identify the research methods.