摘要
随着《政府会计准则》的基本准则、具体准则以及《政府会计制度》相继发布，我
国的政府会计标准体系已基本建立，政府会计改革迎来新的飞跃。虽然目前对政府会计
准则制度的理论研究很多，但在对政府会计准则制度执行实践方面的研究较少涉及。在
此之前行政事业单位长期采用的是行政事业单位会计制度，与政府会计准则制度差别较
大。由于新旧会计制度之间差异的存在，所以行政事业单位在实施政府会计准则制度的
过程中面临各种压力和挑战，这些都对行政事业单位会计人员的胜任能力提出了更高的
要求。因此考察现有行政事业单位政府会计准则制度的实施情况很有必要。
基于此，本文以 Z县交通运输局为案例单位，通过实地调查法、案例分析法等对 Z
县交通运输局实施政府会计准则制度的现状进行实地调查分析。本文依据制度理论，分
析了强制性同形制度压力、规范性同形制度压力和模仿性同形制度压力的作用机制。通
过对 Z县交通运输局政府会计准则制度执行机制研究，发现强制性同形制度压力发挥很
大作用，规范性同形制度压力发挥作用有限，模仿性同形制度压力和相关配套机制发挥
作用很小。在不同压力的作用下，Z县交通运输局政府会计准则制度实施已初具成效。
研究发现 Z县交通运输局在固定资产核算、基建项目核算和内控管理三方面效果较好，
但是对公共基础设施核算效果没有达到预期。通过实地调查，发现 Z县交通运输局在政
府会计准则制度实施的过程中存在一些问题，具体包括资产价值不实且底数不清，财务
管理制度不健全，会计人员胜任能力不高，内外部监督职能不到位以及会计信息系统配
套不到位。针对上述问题，提出了 Z县交通运输局有效实施政府会计准则制度的对策建
议，具体包括加强资产管理并摸清家底，建立健全财务管理制度，全面提升会计人员的
胜任能力，进一步加强内外部监督以及建立完善会计信息系统。通过对 Z县交通局政府
会计准则制度实施情况的分析，不仅仅有利于 Z县交通运输局政府会计准则制度顺利实
施，同时对于其他行政事业单位实施政府会计准则制度也具有一定的参考意义。
关键词：行政事业单位；政府会计准则制度；制度理论
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ABSTRACT
With the release of basic standards, specific standards and government accounting system,
China's government accounting system is basically established, government accounting reform ushered in a
new leap. Although there are many theoretical researches on government accounting reform, there are few
researches on the implementation practice of government accounting standards system. Before this,
administrative institutions have been implementing the accounting system of administrative institutions,
which differs greatly from the government accounting standards system.Because of the difference between
the old accounting system and the new accounting system, so the administrative institutions in the
implementation of government accounting standards system in the process of facing various pressures and
challenges, these have put forward higher requirements for administrative institutions accounting personnel
competence. Therefore, it is necessary to investigate the implementation of the existing government
accounting standards system of administrative institutions.
Based on this, this paper takes Z County Transportation Bureau as the case unit, and analyzes the
current situation of the implementation of the government accounting standards system of Z County
Transportation Bureau through field investigation and case analysis. Based on institutional theory, the
mechanism of mandatory, normative and imitative institutional pressure is analyzed. Through the study on
the implementation mechanism of government accounting standards system of Z County Transportation
Bureau, it is found that the pressure of mandatory homomorphic system plays a great role, the pressure of
normative homomorphic system plays a limited role, and the pressure of imitative homomorphic system
and related supporting mechanisms play a small role. Under the action of different pressure, Z county
Transportation bureau government accounting standards system implementation has begun to take effect.
The study found that the fixed assets, infrastructure projects and internal control management effect of Z
County Transportation Bureau were better, but the effect of public infrastructure did not meet expectations.
Through field investigation, it is found that Z County Transportation Bureau has some problems in the
implementation process of government accounting standards system, including false asset value, imperfect
financial management system, inadequate accounting personnel competence, inadequate internal and
external supervision functions and inadequate accounting information system. In view of the above
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