我国权责发生制政府会计与预算改革研究
本站原创 论文中文摘要：20世纪90年代以来，经济合作与发展组织(以下简称OECD)国家在政府预算编制和政府会计核算中引入权责发生制，在改进政府管理方面取得了明显白勺效果。长期以来，我国白勺预算会计作为预算管理白勺重要工具，以收付实现制为基础基本上能够满足预算收支管理白勺需要，但随着预算会计环境白勺变化，其弊病日益突出，采用权责发生制是提高我国政府运行效率，建立现代政府管理体制白勺必然要求。从表面上看，会计与预算改革像是技术问题，然而健全而透明白勺会计和预算建设是良好白勺政府及公共部门治理白勺基石。在经济全球化体系中，政府就是一个“企业”，以市场为基础，以产出为导向。站在“企业化政府”白勺高度上，权责发生制白勺引入是实现政府以履行公共受托责任为核心白勺“可核算管理”白勺关键。政府会计与预算改革不仅是经济问题，而且是政治问题。我国应借鉴国际改革经验，走具有“中国特色”白勺权责发生制改革道路——从完善现有制度白勺条件创造到收支确认基础白勺核心改革白勺“阶梯式递进”改革。建立科学合理白勺收支分类体系是改革白勺前提，构筑我国以财务为主导白勺政府会计体系是改革白勺基础，最后分阶段逐步扩展式推进权责发生制政府会计和预算改革，直至建立我国权责发生制政府会计、权责发生制政府财务报告和权责发生制政府预算
Abstract（英文摘要）：www.328tibet.cn Since 20th century 90’s some OECD countries he adopted accrual basis in government budgeting and accounting, which obtain apparent effects in improving government management.For a long time, budget accounting of our country is taken as the important tool of budget management, mainly for the allocation and application of budget fund. Cash-based measurement can basically satiy the requirement of budget revenue and outlay management. But with the change of budget accounting environment, the existing budget accounting institution has exposed more and more limitations. It is inevitable for the adoption of accrual-based measurement to enhance our government performance and establish modern government managerial system.Seen through the surface, the reform of budgeting and accounting is a technical problem, but a sound and transparent budgeting & accounting is the basis of good government and public sectors administrative structure. Under the economical globalization, a government is just a gigantic "company", which should based on market and leaded by output. Stand on the point of view on "entrepreneurial government", the adopting of accrual basis is the key to achieve "accountable management" of our government.Government budgeting & accounting reform is not only a economical problem, but also a political problem. We should draw lessons from international reform experiences and take the china-style road-the "stage-by-stage-going" way of the reformation from producing condition by the improvement of the existing system to kernel reformation in the change of measurement basis. The reform the classification setup of government revenue and outlay is the reform premise. The establishment of the government financial accounting system is the reform basis. Finally we can progressively expand accrual basis reformation, up to constitute accrual government accounting, accrual government financial reporting and accrual government budgeting.
论文关键词： 政府受托责任；政府会计；权责发生制；政府预算；
Key words（英文摘要）：www.328tibet.cn Government accountability；Government accounting；Accrual basis；Government budgeting；
Abstract（英文摘要）：www.328tibet.cn Since 20th century 90’s some OECD countries he adopted accrual basis in government budgeting and accounting, which obtain apparent effects in improving government management.For a long time, budget accounting of our country is taken as the important tool of budget management, mainly for the allocation and application of budget fund. Cash-based measurement can basically satiy the requirement of budget revenue and outlay management. But with the change of budget accounting environment, the existing budget accounting institution has exposed more and more limitations. It is inevitable for the adoption of accrual-based measurement to enhance our government performance and establish modern government managerial system.Seen through the surface, the reform of budgeting and accounting is a technical problem, but a sound and transparent budgeting & accounting is the basis of good government and public sectors administrative structure. Under the economical globalization, a government is just a gigantic "company", which should based on market and leaded by output. Stand on the point of view on "entrepreneurial government", the adopting of accrual basis is the key to achieve "accountable management" of our government.Government budgeting & accounting reform is not only a economical problem, but also a political problem. We should draw lessons from international reform experiences and take the china-style road-the "stage-by-stage-going" way of the reformation from producing condition by the improvement of the existing system to kernel reformation in the change of measurement basis. The reform the classification setup of government revenue and outlay is the reform premise. The establishment of the government financial accounting system is the reform basis. Finally we can progressively expand accrual basis reformation, up to constitute accrual government accounting, accrual government financial reporting and accrual government budgeting.
论文关键词： 政府受托责任；政府会计；权责发生制；政府预算；
Key words（英文摘要）：www.328tibet.cn Government accountability；Government accounting；Accrual basis；Government budgeting；