《村集体经济组织会计制度》的经济学分析

《村集体经济组织会计制度》已颁布实施,其对农村经济和社会的效用大小标志着该制度成功与否。从宏观经济学角度分析,在变迁过程中,尽管会发生一系列的变革成本和运行成本,但新制度的效用是无法替代的,它促使了社会总财富的增加。从制度经济学角度分析,提高农民素质、发展农村文化以改善农村制度大环境以及完善该制度的监督机制与惩罚机制是新制度发挥效用的重要条件。

Economic Analysis of "the Accounting System of Rural Collective Economic Organization"

"the Accounting System of Rural Collective Economic Organization"has already published.The effect of the system on society and economy indicates its success.By the aid of the demonstration of qualitative analysis,conclusion is reached: though a series of transition cost and operation cost occur in transition process,the effectiveness of new system can not replace.It has made the increase of total social wealth.The effectiveness of the system relies on informal system and conducted system.Therefore,the raising of peasant quality,the development of rural culture and the perfect of supervisor and punishment mechanism of this system are the important conditions that the new system develops effectiveness.