政府补助的会计制度变迁路径研究

本文通过对改革开放以来政府补助会计制度的路径变迁回顾，研究了中国会计制度改革的基本思路和具体操作原则。研究得出的主要结论是：尽管中国会计改革一开始就树立了一个明确的目标并找到了漂亮的蓝本，但在中国特殊国情下各方利益的冲突与协调中，政府补助从认可到取消，再逐步恢复，最终在利益框架日益刚性的情况下得到微观完善。中国的会计改革走着一条引进-消化-完善的路径。针对宏观经济改革中不可回避的矛盾，会计改革的组织者有意识的进行适合国情的改造，使会计制度改革在国际的逐步接转中反映了中国的特有问题，从而更有利于会计报告使用者对中国的企业进行准确的价值判断。

A Research into the Changes of the Accounting System with Government Compensation

Through a review of the changes of China's accounting system with government compensation since the reform and opening up, the paper investigates the fundamental ideas and specific operating principles of China's accounting system reform. From the investigation, it learns that, China's accounting system reform, from the very beginning, had a clear objective and a good model to follow as well, but the government compensation, under the special national conditions, has gone through both conflict and compromise among various interests, and processed the course of from its recognition to its cancellation and gradually to its restoration, and, finally, to micro-perfection with the increasing rigidity of interest framework. China's accounting reform took a path of introduction-digestion-perfection. Thanks to the unavoidable conflicts arising from the macroeconomic reform, the accounting reformers make conscious efforts to reconstruct the accounting system. In doing so, they adapt it to the domestic conditions, expose China's special problems in the reform and gradually go in step with the international accounting system, thus facilitating accounting report users' accurate value judgement on the Chinese enterprises.