The Research of Building the Infrastructure of Accounting Based on Social Capital Management Vision

摘要

In the financial crisis environment, the central government implemented a proactive fiscal policy and loosed monetary policy appropriately and constantly enrich and perfect the package program in response to the crisis and promoting the economy, and an investment plan of 4 trillion will be formed in the year2009 and 2010. In view of this huge plan of financial investment, a large number of social capital stock will be formed, and the whole society have become increasingly demanding for the statement of the government departments about the responsibility in advance especially the responsibility afterwards. The fact is far more than that. The efficiency of the huge social capital formed by public investment through the years, and how to manage the capital scientifically, has also increasingly become the main content accounted by the social community. To maintain and carry out necessary management of the social capital stock, it puts forward realistic requests for practicing scientific investment plan and managing efficiently. This paper mainly discusses how the government accouters provide basic data and specialized methods for the scientific management of social capital.