政府会计改革与国家治理研究综述

摘要

To achieve the modernization of state governance, scientific management mechanism and program design of government organizations are indispensable, the most critical link is how to achieve optimal government budget and budget management. A reasonable promotion of accounting reform to improve government finance and budget management is particu-larly important, and an efficient government accounting governance mechanism caneffectively prevent the government officials from rent-seeking, which can also reduce social transaction costs, and promote the scientific allocation of public resources. So the government accounting system can also be one of the mechanisms and procedures to promote the modernization of state governance. In short, a scientific governmental accounting reform can promote the government organization and management ability, open up a new path for national governance, and consolidate the basis for good governance.%实现国家治理现代化，政府组织科学的管理机制和程序设计不可或缺，其中最为关键是如何实现政府财政与预算最优管理。合理推动会计改革对改进政府财政与预算管理尤为重要，高效的政府会计治理机制能有效预防和抑制政府官员的权力寻租，由此降低社会交易成本，促成公共资源科学配置，因此，政府会计制度可成为推动国家治理现代化的机制和程序之一。科学变革政府会计对提升政府组织管理能力，开拓国家治理新路径，夯实国家善治之基础均有促进作用。