我国政府会计引入权责发生制应用研究

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论文中文摘要:我国的预算会计制度基本是在20世纪50年代初沿袭前苏联预算会计体系基础上经由几次改革而成。现行的预算会计制度是1997年颁布,1998年执行的。其基本特征是以预算资金为核算对象,以收付实现制为会计基础,以预算资金收支运动为核算重点,会计主体与报告主体合二为一。1998年以后,特别是进入21世纪之后,我国的政治、经济环境发生了很大的变化,对政府会计产生了深远的影响。尤其是财政的职能、财政预算管理、财政资金运动方式和预算会计信息需求均发生了重大变化,这些变化要求现行预算会计制度在核算内容、资金流入与流出的确认、会计科目的设置与使用、会计信息的披露等方面,进行相应调整、充实和改革。如何引入权责发生制是政府会计改革面临的一个基本问题,也是当前政府会计改革的热点问题,本文通过调查研究和与自身实际工作结合,对我国政府会计基础现状及弊端进行研究,采用比较研究的方法,对权责发生制和收付实现制进行比较,分析我国政府会计引入权责发生制的必要性。同时,对国外政府会计改革进行评价并分析其对我国政府会计引入权责发生制的启示,提出了我国政府会计引入权责发生制的总体设想和近期改革措施。文章共分为五个部分。第一部分是本章的导论部分,主要说明了选题背景、对作者形成观点影响较大的相关文献综述,以及本文研究的意义。第二部分是对我国政府会计引入权责发生制的进行了必要性分析,首先是作者对我国政府会计现状的认识,其次是对当前我们所采用的收付实现制的优点和存在的局限性,作者认为采用收付实现制主要存在以下局限:1.对政府的负债状况无法全面准确地记录和反映,不利于政府防范和化解财政风险;2.不能进行准确的成本和费用核算,不利于提高效率和绩效考核;3.无法全面体现政府的资产状况,对固定资产的核算和反映较为薄弱;4.不利于正确处理年终结转事项,造成会计信息不实。然后以英、美两国为代表从多方面与我国现行政府会计进行了比较分析,最后在以上分析的基础上,重点分析了我国政府会计引入权责发生制的现实性,并认为我国政府会计引入权责发生制会计确认基础,不仅是必要的,而且是可能的。文章的第三部分是本文的创新部分,论述了改革过程中可能会遇到以下障碍:1.地方政府出于自身利益的考量,可能消极对待改革;2.权责发生制易导致部门进行非规范性扩张;3.我国事业单位的复杂性与多元性,约束了权责发生制的全面施行;4.权责发生制预算会计缺乏必要的人力资源支撑体系。并针对性地提出了自己的解决方案。文章的第四、第五部分是本文的重点部分,第四部分是我国政府会计引入权责发生制的总体设想,提出我国政府会计引入权责发生制的总体思路应该在经济体制和财政管理制度不断深化改革的过程中,努力创造条件,推进现行的预算会计制度向规范的政府会计制度转换,建立符合社会主义市场经济体制要求的,与国际惯例相一致的中国政府会计制度,同时在政府会计制度中实现权责发生制的全面应用。并从三个方面进行了阐述:一是明确权责发生制的目标——受托责任;二是科学界定我国政府会计的范围;三是建立政府综合年度财务报告制度,编制和发布政府综合年度财务报告。第五部分谈到了我国政府会计引入权责发生制的具体改革措施。主要分为以下四点:1.重新界定政府会计要素;2.根据当前财政管理制度改革要求,调整相关会计制度;3.部分事项先行采用权责发生制;4.其他配套措施。本文的主要贡献和创新点是:通过对中国政府会计基础现状的研究和分析了国外政府会计改革及其现状,对我国政府会计现状进行必要性分析,根据中国国情提出中国政府会计体系构建时的基本思路、近期策略、政府会计目标以及在具体的事项上采用权责发生制的具体应用,希望对中国政府会计的改革有一定的参考价值。本文的创新之处在于提出在新的财政改革与国际环境下应该在我国政府会计中逐步引入权责发生制,经过具体分析,提出了我国政府会计引入权责发生制的总体思路应该是:在科学界定的政府会计体系的基础上,明确政府会计的目标——受托责任,参照国际经验,建立符合我国国情的政府会计准则、政府会计制度和政府财务报告制度,根据我国的现实条件,从部分采用权责发生制开始,逐步向较高程度的权责发生制过渡。在一些具体业务上先实行权责发生制改革的建议;在对我国政府会计引入权责发生制的必要性分析中,谈到了地方政府出于自身利益的考量,可能消极对待改革这一阻碍,这是作者本人在实际工作中的体会并深入我省市、州调研后提出的一个全新观点。作者相信随着改革的深入,政府会计体系将逐步完善;政府会计权责发生制将逐步实行;基金会计模式适当引入;政府财务报告制度将逐步建立;政府会计实务规范将过渡到准则规范形式。由于改革是一个漫长且复杂的过程,不仅需要理论上不断丰富和完善,还要求多方面的协调配合,更需要宏观制度作保障。本文作者的观点和建议仍需在实践中不断加以完善和改进
Abstract(英文摘要): How leading into an accrual basis is that the government accountant reforms a fundamental problem being confronted with , is also the hot spot problem that the current government accountant reforms, the actual job combines by investigation and study with oneself the main body of a book, be in progress to our country government accountant basis current situation and abuse studying, method adopt comparison research, correct accrual basis and the necessity collecting Fu realization making the accountant carrying out comparison , analysing our country government leading into an accrual basis. At the same time, face to face abroad government accountant reformation be in progress valuation and analytical the person face to face our country government accountant introduction accrual basis enlightenment, suggest that our country government accountant introduction accrual basis general idea and the near future reform measures.The main body of a book FO is mainly: He analysed middle in the necessity leading into an accrual basis to our country government accountant , he talked about the local government originating from a self-interest’s hing a test in amounts , possibility has been treated inactively reforming this one blockage, this is author understanding in working in person in reality and goes deep into my province city , prefecture a brand-new viewpoint brought forward by the queen who surveys. He suggested that our country government accountant leads into the accrual basis population train of thought ought to be: On government accounting system basis fixing in scientific community, make government accountant target clear being entrusted responsibility, consults international experience , build the government accountant criterion , government system of account and government financial report system according with our national condition , adopt an accrual basis to begin from the part , transit step by step to higher degree accrual basis according to realistic conditions of our country.The article is five parts together mark. Part I is the seal introduction part , the document hing explained that selected topic background and the viewpoint taking form to author self affect bigger relevance mainly sums up. That Part II is that the necessity hing been in progress is analytical lead into an accrual basis’s to our country government accountant, is the author cognition to current our country government accountant current situation first , the secondary is that are what we adopt to present to collect the limitation paying merit and existence realizing system , the author thinks that adopt collect realization limits under main existence of system: 1. The liabilities situation to the government has no way to take notes and report all round accurately , is harmful for the government to keep watch and resolve financial risks; 2. Can not carry out accurate cost and cost adjusting accounts of , be harmful for potentiation and achievement effect to examine; 3. He no way to embody government’s condition of assets all round, the accounting sum to fixed assets reports comparatively weak; 4. Be harmful for rightness to handle year-end carrying down item , bring about accounting information block of wood reality. Then use United Kingdom-American both scountries is that the representative complies with the analysis hing carried out comparison hing many sides with active our country government accountant.Part III part of article may possibly come across the following obstacle in hing been the main body of a book FO part , hing commented that to reform process: 1. Hing a test in out of the self-interest measures the local government , may treat reformation inactively; 2. The norm carrying out mistake expands the branch of accrual basis easy to lead to; 3. Our country institution complexity and multivariant sex, all-round hing restrained an accrual basis’s comes into force; 4. Accrual basis Budget Accounting is short of necessary human resources propping up system. Join the pertinency field resolving a scheme hing brought forward self.Part IV, Part V part of article is the main body of a book priority part , Part IV is that our country government accountant leads into the accrual basis general idea , the population train of thought suggesting that our country government accountant leads into an accrual basis ought to make great efforts to create condition in process carrying out the reform in depth unceasingly in economic system and finance management system, the system of account pushing forward budget currently in effect changes to standard government system of account , building-up accords with a socialist market economy request, Chinese government consistent with international common practice system of account , all-round realizing an accrual basis at the same time in government system of account apply. And he been in progress from three aspect expounding: One is responsibility make the accrual basis target clear being entrusted; Two is that scientific community fixes our country government accountant range; Three are to build synthetical government year financial report system , wee and publish the synthetical government year financial report.Concre hing talked about our country government accountant leading into an accrual basis reforms Part V measure. 1. The boundary decides the government accounting element again; 2. According to current fiscal administration, system reforms the system of account demanding a relevance , adjusting; 3. Part item adopt an accrual basis in advance; 4. Measure assorting other.
论文关键词: 政府会计;权责发生制;受托责任;
Key words(英文摘要): Government accounting;Accrual basis;Accountability;