中文摘要：

中国政府会计可以较好地提升政府治理效能,对这种提升作用发挥的具体机制还有待结合中国情境进行深入探讨。本文在当前政府治理理论基础上构建了一个政府治理分析框架,在总结改革措施的基础上,发展了一个分析框架,来讨论政府会计怎样通过衍生职能提升政府治理效能。笔者将政府会计提升政府治理效能的机制总结为信念革新、技术变革和制度支撑三方面,集中探讨了中国情境下上述三种机制对政府治理中的信念基础、组织架构、行为规则和实质规范等方面发挥作用的具体机理,提出了完善政府会计改革的理论和实务建议。这一研究从理论上阐述了政府会计提升中国政府治理效能的关键机制,使政府会计研究更好地与中国政府治理实际相结合。

英文摘要：

The Chinese government accounting may promote the effect of the government governance, the mechanism of this impact should be discussed considering Chinese situation. A framework of government gov- ernance has been built in this paper based on existing government governance theory, then the theoretical framework of the impact of government accounting （ and its function） on the government governance has been based on the summary of the main acts of the reform. There are three mechanisms： that are belief revolution, technology change and institution support, and they can impact the belief base, organization structure, administrate rules and substantive norms of Chinese government governance. Then we give some advice of fu- ture research and practice. This research explains the key mechanisms of how the government accounting promotes the government governance, and pushes the government accounting research to the direction of considering the de facto institution.