FMR模型视角下我国政府会计改革环境优化——基于中美政府会计改革环境对比分析的结果

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英文篇名：Optimization of China’s Government Accounting Reform Environment from the Perspective of FMR Model——Based on the Comparative Analysis of the Chinese and American Government Accounting Reform Environment 作者：陈平花 英文作者：Chen Pinghua;School of Economics, Fujian Normal University; 关键词：FMR模型 ; 政府会计改革环境 ; 中美对比 英文关键词：FMR model;;government accounting reform environment;;comparison between China and the United States 中文刊名：HZYS 英文刊名：Journal of Hebei Normal University of Science & Technology(Social Sciences) 机构：福建师范大学经济学院; 出版日期：2019-06-15 出版单位：河北科技师范学院学报(社会科学版) 年：2019 期：v.18;No.70 语种：中文; 页：HZYS201902002 页数：6 CN：02 ISSN：13-1342/C 分类号：5-10

摘要

为稳步推进我国政府会计改革,基于FMR模型视角,从刺激、制度安排、改革驱动力、利益相关者、改革观念和实施战略等方面对比分析了中美政府会计改革环境差异并反思其不足。进而提出发展资本市场、重视会计职业团体、研发政府会计信息管理系统、加强政府会计人员职业技能培训、提高政府会计准则委员会的独立性及积极协调利益相关者利益等优化我国政府会计改革环境的对策建议。
        In order to steadily promote China's government accounting reform, based on the perspective of FMR model, and from the aspects of simulations, institutional arrangements, reform drivers, stakeholders, reform concepts and implementation strategies, the article analyzes the environmental differences between Chinese and American government accounting reforms and reflects on their shortcomings. Furthermore, it puts forward the countermeasures such as to develop the capital market, focus on the accounting professional group, perfect the government accounting information management system, strengthen the vocational skills training of government accountants, improve the independence of the government accounting standards committee, and actively coordinate the interests of stakeholders to optimize the government's accounting reform environment.

引文

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