政府会计准则执行机制与执行效果：基于实验与实证的研究

The validity of implementation mechanism of government accounting standards is the key to determine the success of government comprehensive financial reporting reform under accrual basis. So, what’s the relationship between the implementation mechanism of government accounting standards and its implementation effect? And whether the implementation mechanism of current budget accounting system in China is suitable for government accounting standards based on accrual basis? American positivists along with Europe’s comparatists ignore the concept of implementation mechanism and go on to find the influence factors of implementation effect directly. Because of different institutional environments, the research conclusions are different, and do not have general and extensive performance. In order to overcome this limitation, we need to build a new theoretical analysis framework and seek new research methods. This topic propose to generalize the different types of existing government accounting standards implementation mechanism, carding and classifying all kinds of factors that affect the implementation of government accounting standards; with the implementation mechanism as the core, to build the theoretical analysis framework that start with ‘institutional environment’ to ‘implementation mechanism’ and end with ‘implementation effect’, using experimental method to reveal all kinds of implementation mechanisms and their effects, using the empirical study method to examine the effects of influence factors of the implementation of existing budget accounting system in China and its adaptability to government accounting standards based on accrual basis. In the end, this topic helps to give advice on how to design our country’s government accounting standards implementation mechanism.

政府会计准则执行机制是否有效，直接关系到权责发生制政府综合财务报告改革的成败。那么，政府会计准则执行机制与执行效果之间存在怎样的关系？我国现有预算会计制度执行机制是否适应于权责发生制的政府会计准则？美国的实证学派和欧洲的比较学派，都忽略准则“执行机制”的概念，直接寻找“执行效果”的影响因素。由于各国的制度环境悬殊，这些研究结论之间存在差异，且不具有一般性和推广性。为克服这一局限，需要构建新的理论分析框架和寻求新的研究方法。本课题拟归纳现有政府会计准则执行机制类型；对各种“执行效果”的影响因素进行梳理和归类；然后，以“执行机制”为核心，构建“制度环境→执行机制→执行效果”的理论分析框架；引入实验研究法揭示准则执行机制的作用机理及运行效果，通过实证研究法检验我国现有预算会计制度执行效果的影响因素及其对权责发生制政府会计准则的适应性。最后，为我国政府会计准则实施方案规划和执行机制设计提出建议。

政府会计准则制度已经陆续颁布，标志着我国双系统的政府会计准则标准体系已经基本建成。本项目以我国政府会计准则制度标准体系的建立为研究背景，通过理论研究、实验研究、案例研究等研究方法，从理论层面和实务层面构建了一套与新的双系统相匹配的政府会计规则执行机制，以保证政府会计主体普遍接受并公允地、不偏不倚地执行政府会计规则。具体而言，本项目：（1）从理论层面阐释了政府财务会计与预算会计“双轨制”现象的成因，并从理论层面提出我国政府会计规则的执行机制；（2）分别采用实验研究和案例研究法探究了我国政府会计准则制度可能被选择性执行的原因，并归纳出政府会计准则制度执行机制中可改进之处。总体上，本项目在论文发表、学术交流、数据获取、案例写作、人才培养等方面取得了较好的成果。项目研究对我国政府会计改革战略的科学规划以及政府会计规则执行机制的合理设计具有重要启示；同时，本研究论证的目前政府会计准则制度被选择性执行的原因，对政策制定部门有效推动政府会计准则制度的执行也具有重要的借鉴作用。