| 基于应变模型的我国政府会计改革路径选择问题 |
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| 引用本文： | 景宏军.基于应变模型的我国政府会计改革路径选择问题[J].辽东学院学报(社会科学版),2009,11(5):27-31. |
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| 作者姓名： | 景宏军 |
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| 作者单位： | 哈尔滨商业大学,财政与公共管理学院,哈尔滨,150028 |
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| 摘 要： | 政府会计是财政管理的一个重要手段,对政府会计进行改革也是当前我国财政管理改革中的一个热点话题。对于我国的政府会计改革的时间、路径的确定都需要建立在对政府会计环境因素分析的基础之上,而应变模型为这种分析提供了工具。通过将这一模型应用到对我国政府会计改革这一具体问题上,可以实现对我国政府会计改革的环境因素进行综合分析,设计我国政府会计改革的现实路径。
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| 关 键 词： | 政府会计 应变模型 路径选择 |
Path Selection of Governmental Accounting Reform in China:a View from Contingency Model |
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| JING Hong-jun.Path Selection of Governmental Accounting Reform in China:a View from Contingency Model[J].Journal of Liaodong University :Social Sciences,2009,11(5):27-31. |
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| Authors: | JING Hong-jun |
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| Institution: | JING Hong-jun(College of Finance , Public Management,Harbin University of Commerce,Harbin 150028,China) |
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| Abstract: | Governmental accounting is an important means of financial management.The reform on it is also a hot topic in current China's financial management reform.Contingency model is a tool to analyze the environmental factors by which the time and path selection for governmental accounting reform can be determined.By this model we can make a comprehensive analysis of environmental factors on China's reform of governmental accounting,and design China's practical path for the reform of governmental accounting. |
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| Keywords: | governmental accounting contingency model path selection |
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