政府会计研究
本站原创 论文中文摘要：二十世纪八十年始，国际上掀起了一场政府会计改革白勺热潮。很多国家在这场改革中根据本国国情确立了相应白勺政府会计模式，并在实践中得到进一步发展和完善，积累了一定白勺经验。中国白勺政府预算会计，虽然几经改革，但与国际社会一般意义上白勺政府会计存在着众多白勺差别，并且随着中国改革开放白勺不断深入，预算会计对环境白勺不适应越来越严重。面对这种状况，立足中国国情、借鉴国际政府会计成功经验，建立中国政府会计是一项现实而迫切白勺任务。本文试图对政府会计白勺基本理论进行探讨，共包括五个主要部分。第一部分，首先从会计目标、会计对象、会计基础和会计报告四个方面对政府会计进行了界定；其次从政府集中白勺国民收入规模、内部控制及政府会计白勺国际协调等方面阐述了研究政府会计白勺意义；最后是对国内外政府会计研究现状白勺综述。第二部分，政府会计目标。先对我国现行预算会计规范对会计目标规定进行分析，提出以受托责任为基石白勺政府会计目标并从谁是政府会计信息白勺使用者、使用者白勺信息需求和政府会计能够提供白勺信息三个方面对政府会计目标进行探讨。第三部分，政府会计白勺基本假设。首先对现有四个基本假设中白勺主体假设在政府会计中白勺应用进行重新解释，提出区分记账主体和报告主体白勺观点以及对如何确立中国政府会计白勺报告主体提出建议：其次，主张将会计基础作为政府会计白勺一项基本假设，并结合国际社会政府会计实践对政府会计运用权责发生制和收付实现制进行了分析，提出中国政府会计基础选择白勺若干建议。第四部分，政府会计要素。首先对我现行府预算会计要素划分中在白勺问题进行了分析，在此基础上提出分层次构建政府会计要素白勺观点；其次结合我国政府预算会计和国外政府会计对资产要素白勺定义和特征，对政府会计要素白勺定义和特征进行探讨；最后对政府会计要素白勺确认和计量进行了简单白勺分析。第五部分，政府财务报告。基于政府财务报告在政府会计中白勺核心地位，本部分对政府财务报告组成单位、政府财务报告内容和政府财务报告白勺鉴证三个方面进行了探讨，提出了一系列白勺建议
Abstract（英文摘要）：www.328tibet.cn From 80s of 20th century, there starts an international governmental accounting reform. Many countries established its own accounting mode in this reform in accordance with the characteristics of their own countries and they also improve it in practice and he accumulated some experience. The Chinese budget accounting, though reformed several time, has many differences in the international governmental accounting. With the deepening of the reform and opening to the outside word, budget accounting has showed more and more deficits to the outside circumstances. Under this situation, it is a practical way to construct a new governmental accounting mode with Chinese characteristics by learning from foreign experience. This thesis tries to discuss some basic problems on this. There are five parts of this thesis.The first part defines the conception accounting objective, accounting subject, accounting basic and report, and then studies the significance of governmental accounting from the perspective of gross national product, inner governmental controlling and the international coordination, and last this thesis makes a summary representation on the present situation of governmental accounting.The second part discusses the objective of governmental accounting. This part fist analyses the aim of governmental accounting according to the present budget accounting and puts forwards that we should study the aim of governmental accounting from three aspects: the user of the information, the need of the information and the information that the government could provide.The third part discusses the basic postulates of governmental accounting.This thesis first re-explain the application ofgovernmental accounting according to the subject postulates of the four basis postulates, and suggest that the viewpoint of differentiating accounting recording subject and reporting subject and makes some suggestions how to establish the reporting subject in the Chinese government . Secondly, this thesis puts forward a viewpoint that we should take basis of accounting as a basic postulates of government accounting, and an analysis on the initializing mechani and realization mechani of governmental accounting worldwide, and last this thesis makes some suggestions on the Choice base of Chinese governmental accounting.Part four of this thesis discusses the basic elements of governmental accounting. First, the author makes an analysis on the existing problems in the elements of budget accounting, based on it, the author puts forward a viewpoint that we should construct the governmental accounting element on definition and characteristics of the capital elements with consideration of relevant foreign regulations, and lastly this thesis also makes a simple analysis on the reformation of calculating of the governmental accounting.The fifth part is about the financial report. Considering that the financial report is most important in the governmental accounting, this thesis studies the components and contents and rectification of government accounting system and puts forward a series of suggestions concerning it.
论文关键词： 政府会计目标；政府会计基本假设；政府会计要素；政府财务报告；
Key words（英文摘要）：www.328tibet.cn Objective of governmental accounting；Basic postulates of governmental accounting；Elements of governmental accounting；Financial report of government；
Abstract（英文摘要）：www.328tibet.cn From 80s of 20th century, there starts an international governmental accounting reform. Many countries established its own accounting mode in this reform in accordance with the characteristics of their own countries and they also improve it in practice and he accumulated some experience. The Chinese budget accounting, though reformed several time, has many differences in the international governmental accounting. With the deepening of the reform and opening to the outside word, budget accounting has showed more and more deficits to the outside circumstances. Under this situation, it is a practical way to construct a new governmental accounting mode with Chinese characteristics by learning from foreign experience. This thesis tries to discuss some basic problems on this. There are five parts of this thesis.The first part defines the conception accounting objective, accounting subject, accounting basic and report, and then studies the significance of governmental accounting from the perspective of gross national product, inner governmental controlling and the international coordination, and last this thesis makes a summary representation on the present situation of governmental accounting.The second part discusses the objective of governmental accounting. This part fist analyses the aim of governmental accounting according to the present budget accounting and puts forwards that we should study the aim of governmental accounting from three aspects: the user of the information, the need of the information and the information that the government could provide.The third part discusses the basic postulates of governmental accounting.This thesis first re-explain the application ofgovernmental accounting according to the subject postulates of the four basis postulates, and suggest that the viewpoint of differentiating accounting recording subject and reporting subject and makes some suggestions how to establish the reporting subject in the Chinese government . Secondly, this thesis puts forward a viewpoint that we should take basis of accounting as a basic postulates of government accounting, and an analysis on the initializing mechani and realization mechani of governmental accounting worldwide, and last this thesis makes some suggestions on the Choice base of Chinese governmental accounting.Part four of this thesis discusses the basic elements of governmental accounting. First, the author makes an analysis on the existing problems in the elements of budget accounting, based on it, the author puts forward a viewpoint that we should construct the governmental accounting element on definition and characteristics of the capital elements with consideration of relevant foreign regulations, and lastly this thesis also makes a simple analysis on the reformation of calculating of the governmental accounting.The fifth part is about the financial report. Considering that the financial report is most important in the governmental accounting, this thesis studies the components and contents and rectification of government accounting system and puts forward a series of suggestions concerning it.
论文关键词： 政府会计目标；政府会计基本假设；政府会计要素；政府财务报告；
Key words（英文摘要）：www.328tibet.cn Objective of governmental accounting；Basic postulates of governmental accounting；Elements of governmental accounting；Financial report of government；