公路会计制度变迁的思考

新中国成立以来,我国公路会计制度进行了一系列的改革。文章拟用新制度经济学中的制度变迁理论来认识中国公路会计制度变迁的历程,分析发现中国公路会计制度主要由政府供给,其制度变迁具有明显的强制性、渐进性、被动适应性及路径依赖特征,文章初步探索了我国公路会计制度未来的发展方向未来我国公路会计制度可能会向非营利组织会计制度或者企业会计制度变迁。

The Transition of China's Highway Accounting System

Since the founding of the People's Republic of China,its highway accounting system has gone through a series of reforms.Based on the theory of system transition,this paper presents the changes of China's highway accounting system.The analysis shows that the government is the main supplier of the system,the transition of which is compulsory,gradual,passively adaptive and strongly route dependent.In the future,it will possibly be transformed into a nonprofit organization accounting system or an enterprise accounting system.