论我国政府财务改革与完善
本站原创 论文中文摘要：政府财务报告是政府会计的“产品”,它向社会公众提供有助于分析和评价政府的受托业绩及受托责任履行情况的财务信息,信息使用者可以据此做出相关决策。政府财务报告在政府与社会公众之间架起一座重要的信息沟通桥梁,发挥着不容忽视的作用。迄今为止,我国尚未实行政府财务报告制度,政府财务信息只是散见于政府预算执行情况报告或称政府财政报告、国民经济和社会发展计划执行情况报告以及政府工作报告等政府报告中。我国在政府财务报告的构建方面,尚处于刚刚起步阶段,还有许多需要完善的地方。我国政府财务报告的改革与完善从来就不是一个简单的技术问题,而是一个与政治决策密切相关的政策性问题。外国政府财务报告的研究成果并不一定适合我国特有的政治经济体制和社会文化环境。但我国政府会计财务报告所要解决的问题,与世界各国所遇到的问题是一样的。所以,国外的有关政府财务报告的研究方法和理论基础,对我国政府财务报告的研究具有非常重要的作用。本文首先从我国政府财务报告的现状出发,介绍了我国政府财务报告改革的背景、现行报告模式以及存在的问题,并充分考虑我国社会政治经济文化特点和政府行政管理水平,借鉴国外政府财务报告研究的实践经验,深入研究我国政府财务报告的理论和实务问题。在政府财务报告的相关理论体系中,财务报告的报告主体、报告使用者、会计目标及会计基础是非常重要的几个方面,它们关系到政府财务报告的改革目标与方向,本文借鉴国际经验,就以上几个方面提出了改革的建议。同时,理论指导实践,根据改善的理论框架,本文最后一部分对我国政府财务报告内容、体系结构、鉴证制度以及报告制度等方面的实务问题提出了一些改革的建议。对我国政府财务报告改革的建议是在分析公开的政府财务报告新闻报道基础上形成的。我国现行的报道主要是政府财政部门代表政府向人民代表大会及其常务委员会所作的预算执行情况报告和决算报告。但实际上,政府财务报告还有其他形式,由于这些报告没有公开,因此无法对这些报告的特点和问题作进一步的分析。随着我国政治体制改革和行政管理体制改革的深入,行政管理透明度的提高,这些报告有可能进一步得到披露,因此,伴随信息资料的逐步丰富,本文的论点也要进行相应的改进
Abstract（英文摘要）： The Governmental Financial Report is the results of governmental accounting, it provides the financial information to the citizen that is useful to analyze and appraise the governmental accountability, and can help the users make the decision. The governmental financial report is the bridge of information between government and citizen. Today, there is not a really governmental financial report, they always can be seen at scattered places such as the governmental budgetary report, the governmental final accounting report and the governmental annual reports. The study to the financial report is at the beginning, and should be promoted at many parts.The reforms of governmental fiancial report is not only the problem about technology, but is a truly policital problem. So the foreign research are not suitable to the special political and social environments of China. But the difficulty we he to face is the same to the abroad. As a result, the reseach metholds and the theoretical basis about the foreign governmental financial report are important to our country.This thesis analyses the reality of the Chinese governmental fiancial report, such as the background of the reform, the model of reports and the question we he to resolve. It takes the special political environment of China into account, and absorbs the succesul experince abroad to study the report theory and practice. In the theoretical system of governmental fiancial reports, the financial reporting entity, the reporting user, the reporting objectives and reporting basis are very important parts. It gives the opinions about their reforms according on the foreign experience. At the same time, the theory can direct at the practice. Based on the results above all, it also expounds the ideas about the reporting reform of practice including contents, stucture, auditing and institution.The suggestion to the reform of governmental financial report is based on the analysis of the opened news. In China, the present news mainly is about the governmental budgetary undertaking reports and governmental final accounting reports. In fact, there are other forms, but they are not opened, we cannot analyse them. But with the untaking of the reforms, much more information will be disclosed, the data will be rich, and the opinion of this thesis will be promoted.
论文关键词： 政府；财务报告；会计；
Key words（英文摘要）： Government；Financial Report；Accounting；
Abstract（英文摘要）： The Governmental Financial Report is the results of governmental accounting, it provides the financial information to the citizen that is useful to analyze and appraise the governmental accountability, and can help the users make the decision. The governmental financial report is the bridge of information between government and citizen. Today, there is not a really governmental financial report, they always can be seen at scattered places such as the governmental budgetary report, the governmental final accounting report and the governmental annual reports. The study to the financial report is at the beginning, and should be promoted at many parts.The reforms of governmental fiancial report is not only the problem about technology, but is a truly policital problem. So the foreign research are not suitable to the special political and social environments of China. But the difficulty we he to face is the same to the abroad. As a result, the reseach metholds and the theoretical basis about the foreign governmental financial report are important to our country.This thesis analyses the reality of the Chinese governmental fiancial report, such as the background of the reform, the model of reports and the question we he to resolve. It takes the special political environment of China into account, and absorbs the succesul experince abroad to study the report theory and practice. In the theoretical system of governmental fiancial reports, the financial reporting entity, the reporting user, the reporting objectives and reporting basis are very important parts. It gives the opinions about their reforms according on the foreign experience. At the same time, the theory can direct at the practice. Based on the results above all, it also expounds the ideas about the reporting reform of practice including contents, stucture, auditing and institution.The suggestion to the reform of governmental financial report is based on the analysis of the opened news. In China, the present news mainly is about the governmental budgetary undertaking reports and governmental final accounting reports. In fact, there are other forms, but they are not opened, we cannot analyse them. But with the untaking of the reforms, much more information will be disclosed, the data will be rich, and the opinion of this thesis will be promoted.
论文关键词： 政府；财务报告；会计；
Key words（英文摘要）： Government；Financial Report；Accounting；