政府会计基础选择、利益相关者动机与制度环境的影响--来自中国的问卷数据检验  

Governmental Accounting Basis,Stakeholders' Incentives and Influence of Institutional Environment——Analysis Based on Questionnaire in China

作　　者：张琦[1] 张象至[2,3] 程晓佳[2,3] 

机构地区：[1]财政部财政科学研究所 [2]中南财经政法大学政府会计研究所,430073 [3]财政部会计司,100820

出　　处：《会计研究》2009年第7期35-42,共8页Accounting Research

基　　金：教育部人文社科项目青年基金(08JC630085);财政部全国重点会计课题(2008KJA43)的阶段性成果

摘　　要：任何改革都是在外部环境与内在因素共同作用下的必然结果,政府会计改革也不例外,它由内在技术因素(收付实现制基础向权责发生制基础的转变)所诱发,但受制于外部制度环境与利益相关者的政治博弈。本文通过向政府内部与外部受访者发放问卷,了解利益相关者对政府会计基础选择的偏好,获取政府会计信息的能力与意愿,以及制度环境因素对政府会计改革的影响。本文将对已有文献理论分析的结论进行验证,并提出新的研究结论。Any reform in one country is driven by both intrinsic factors and extrinsic factors.Governmental accounting reform is similar with other reforms, which is the result of intrinsic technical factor,accounting basis,and extrinsic factors including institutional factors and stakeholders' incentives. Whether governmental accounting reform will be implemented successfully or not depends on both intrinsic factors and extrinsic factors. This thesis makes efforts to figure out which accounting basis is better,how about the desire and ability of stakeholders obtaining government's information, and how the institutional factors affect governmental accounting reform based on questionnaire.The data of questionnaire will test the result of theoretical analysis.

关 键 词：政府会计 利益相关者 制度环境 会计基础 问卷调查 

分 类 号：F810.6[经济管理—财政学] F224