Research on Government Accounting Reform In China under the Institutional Change

摘要

Along with China’s accounting standards going consistent with international ones，the construction of government accounting standards has drawn more and more attention from academia and superintendent departments of government．This paper is based upon retrospect on government accounting research in China from the 1980s,adopting the institutional change theory of new institutional economics to cognize the course of our government accounting institutional change，then probing into the developing trend of reform．It deems that the development phase of budgetary accounting and the evolution course of fiscal budget system ale highly tallied，and government accounting reform in future should not hasten to pursue consistently、with the international way,but maintain synchronized with the public finance and budget management reform in China．