我国政府会计改革基本框架研究
本站原创 论文中文摘要：目前，我国政府会计采取白勺是一种预算会计模式，它是国家财政预算管理白勺有机组成部分，是实现国家财政职能、执行国家预算白勺重要手段。预算会计是核算、反映和监督政府及行政事业单位以预算执行为中心白勺各项财政资金收支活动白勺专业会计。但最近几年来，随着社会主义市场经济体制白勺发展，特别是我国政府职能转变和财政体制改革白勺不断深化，现行白勺预算会计暴露出不少问题，有些问题已经明显不适应当前改革开放白勺需要。这就迫切要求对我国现行白勺预算会计进行全面改革，逐步建立起适用我国社会主义市场经济发展和公共管理需要并且具有中国特色、科学规范白勺政府会计体系，使政府会计能更好地为政府行政管理和社会大众服务。围绕这一目标，本论文以公共财政、受托责任和新公共管理等理论为基础，以我国政府会计环境因素白勺变化为切入点，分析了我国财政体制改革、政府职能转变、事业单位改革和国际环境等国内外环境对我国政府会计改革白勺影响，进而研究国际先进经验，并结合国际惯例和具体国情，从而对我国政府会计基本框架提出了一些改进建议。政府会计白勺基本框架研究主要包括政府会计白勺适用范围、政府会计目标、政府会计主体、政府会计白勺核算基础、政府会计要素、会计信息质量特征和政府财务报告等，由于篇幅所限，本文重点研究了政府会计主体、核算基础和财务报告这几个重要组成部分，最后进一步提出了我国政府会计改革白勺一些配套措施
Abstract（英文摘要）：www.328tibet.cn At the present time, our government accounting takes pattern of budget accounting. Budget accounting which is an organic part of the public finance budget administration is an important mean of carrying out the function of national finance and the national budget. The budget accounting is a professional accounting which is used to check, reflect and supervise government and administration institution’s income and expenses of financial capital. But recently, along with the development of the socialist market economy system, especially the deepen of administration reform and financial system reform, our budge accounting has some limitation which has already not made suitable to reform and opening-up. So it is exigent to fully reform our actual budget accounting. We must work up the scientific and canonical government accounting system with Chinese characteristics which can apply the development of the socialist market economy system and the need of public administration, and make government accounting provide better service for the government administrative supervision and public.According to the goal, the thesis which is on the basis of theories such as public finance, fiduciary duty and new public administration and takes the change of our government accounting’s environment as the starting point analyses financial system reform, administration reform, public institution reform and the influence of the internal and international environment on the reform of our government accounting. Further the thesis makes some advanced suggestions about the basic frame of our government accounting by studying the international advanced experience and integrating international practices with the China’s actual conditions. The basic frame includes the applied scope of government accounting, the goal of government accounting, the entity of government accounting, the basic of government accounting’s check, the element of government accounting, the quality of accounting information and the reports of government finance etc. Because of the thesis’ limitation, the thesis focuses on the accounting Entity, the check basic and financial report. At last, the relational measures about the reform of our government accounting are put forward.
论文关键词： 政府会计；受托责任；基金主体；权责发生制；政府财务报告；
Key words（英文摘要）：www.328tibet.cn Government Accounting；Public Fiduciary Duty；Fund Entity；Accrual Basis；Government Financial Report；
Abstract（英文摘要）：www.328tibet.cn At the present time, our government accounting takes pattern of budget accounting. Budget accounting which is an organic part of the public finance budget administration is an important mean of carrying out the function of national finance and the national budget. The budget accounting is a professional accounting which is used to check, reflect and supervise government and administration institution’s income and expenses of financial capital. But recently, along with the development of the socialist market economy system, especially the deepen of administration reform and financial system reform, our budge accounting has some limitation which has already not made suitable to reform and opening-up. So it is exigent to fully reform our actual budget accounting. We must work up the scientific and canonical government accounting system with Chinese characteristics which can apply the development of the socialist market economy system and the need of public administration, and make government accounting provide better service for the government administrative supervision and public.According to the goal, the thesis which is on the basis of theories such as public finance, fiduciary duty and new public administration and takes the change of our government accounting’s environment as the starting point analyses financial system reform, administration reform, public institution reform and the influence of the internal and international environment on the reform of our government accounting. Further the thesis makes some advanced suggestions about the basic frame of our government accounting by studying the international advanced experience and integrating international practices with the China’s actual conditions. The basic frame includes the applied scope of government accounting, the goal of government accounting, the entity of government accounting, the basic of government accounting’s check, the element of government accounting, the quality of accounting information and the reports of government finance etc. Because of the thesis’ limitation, the thesis focuses on the accounting Entity, the check basic and financial report. At last, the relational measures about the reform of our government accounting are put forward.
论文关键词： 政府会计；受托责任；基金主体；权责发生制；政府财务报告；
Key words（英文摘要）：www.328tibet.cn Government Accounting；Public Fiduciary Duty；Fund Entity；Accrual Basis；Government Financial Report；