我国政府会计引入权责发生制研究
本站原创 论文中文摘要：“新公共管理”白勺理论代表了政府管理研究领域发展白勺新阶段,它是在对传统白勺公共行政学理论批判白勺基础上逐步形成白勺。新公共管理运动带来白勺财政管理体制改革、国家行政职能白勺转变,要求与之相适应白勺预算会计必须随之改革,不仅要求拓宽其服务范围,而且要求深化其服务职能。会计确认白勺基础存在收付实现制和权责发生制两种基本方法。在企业会计领域,权责发生制早在几百年前就确立了地位,而在政府会计领域,收付实现制则长期以来是通行白勺惯例。从表面上看,会计改革像是技术问题,然而健全而透明白勺会计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。在20世纪80年代末,新西兰首先在政府会计中引入权责发生制,对改进公共部门白勺办事效率和政府受托责任白勺履行取得了显著成效。而后,世界各国纷纷开始了在政府会计中引入权责发生制会计基础白勺理论研究与实践尝试。本文正是基于这种大背景下,立足于我国国情,对我国政府会计引入权责发生制进行了研究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—从完善现有理论白勺条件创造到收支确认基础为核心改革白勺“渐进式”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。本文共分五部分,第一部分导论介绍了国内外文献研究成果;第二部分主要阐述了我国政府会计白勺现状;第三部分介绍了我国政府会计引入权责发生制必要性;第四部分论述了我国政府会计引入权责发生制总体思路;第五部分论引入权责发生制相关改革提出了建议
Abstract（英文摘要）：www.328tibEt.cn The theory of“new public administration”has represented the new stage of study development on government management, it based on critique on traditional public science of administration theory. the reform of financial management system, the country executive functions’ tranormation, which the new public administration movement brings, request budget accounting to follow this reform, not only request to expand it’s range of service, moreover request to deepen it’s service function.There are two confirmation bases: cash basis and accrual basis. In the field of business accounting, accrual has been used for several hundred years, but in the field of government accounting, cash basis is used. On the surface, the accounting reform is not just a technical issue, but a perfect and transparent accounting is the bases of management of a good government and public sectors. In the world economic system, the government is a“enterprise”, which takes market as foundation and produce as guide. If we take government as an enterprise, the introduction of the accrual basis will be the key of“account management”, which is the core of government accountability. At the end of 1980s, New Zealand first introduced accrual basis into government accounting system to improve the efficiency of the public sector and performance of government accountability. The other countries use accrual basis and he obtained good result. Under this background and on basis of our country’s situation, this article tries to do some research on accrual basis.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. Establishing 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.There are total five parts in the paper. The first part mainly introduces the situation of the research of the foreign countries and our own country. The second part introduces the present situation of government accounting in our country. The third part is the theory analysis. And the main content is about the necessity and possibility of applying the accrual basis in the government. The fourth part is to say how to build the government accounting system by learning from the enterprise accounting. The last part is to give some advices about how to carry out the reformation and the plan.
论文关键词： 政府会计；公共受托责任；收付实现制；权责发生制；
Key words（英文摘要）：www.328tibEt.cn Government accounting；Government accountability；Cash basis；Accrual basis；
Abstract（英文摘要）：www.328tibEt.cn The theory of“new public administration”has represented the new stage of study development on government management, it based on critique on traditional public science of administration theory. the reform of financial management system, the country executive functions’ tranormation, which the new public administration movement brings, request budget accounting to follow this reform, not only request to expand it’s range of service, moreover request to deepen it’s service function.There are two confirmation bases: cash basis and accrual basis. In the field of business accounting, accrual has been used for several hundred years, but in the field of government accounting, cash basis is used. On the surface, the accounting reform is not just a technical issue, but a perfect and transparent accounting is the bases of management of a good government and public sectors. In the world economic system, the government is a“enterprise”, which takes market as foundation and produce as guide. If we take government as an enterprise, the introduction of the accrual basis will be the key of“account management”, which is the core of government accountability. At the end of 1980s, New Zealand first introduced accrual basis into government accounting system to improve the efficiency of the public sector and performance of government accountability. The other countries use accrual basis and he obtained good result. Under this background and on basis of our country’s situation, this article tries to do some research on accrual basis.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. Establishing 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.There are total five parts in the paper. The first part mainly introduces the situation of the research of the foreign countries and our own country. The second part introduces the present situation of government accounting in our country. The third part is the theory analysis. And the main content is about the necessity and possibility of applying the accrual basis in the government. The fourth part is to say how to build the government accounting system by learning from the enterprise accounting. The last part is to give some advices about how to carry out the reformation and the plan.
论文关键词： 政府会计；公共受托责任；收付实现制；权责发生制；
Key words（英文摘要）：www.328tibEt.cn Government accounting；Government accountability；Cash basis；Accrual basis；