政府会计模式下建立特种基金会计探讨
本站原创 论文中文摘要：在政府会计中,关于财务资源的取得和分配、管理者对财务资源使用的指示和控制及其就财务资源和其他资源承担的经管责任的决策,通常由各种社会政治的目标和限制而不是获利能力来做出的。法律与监管的限制就是用来使政府实现这些目标。于是,政府会计与财务报告就强调对可支用的财务资源的控制和经营管理责任。对该环境下的会计影响最大的法律和监管方面就是基金会计。 特种基金作为可用于政府特定项目或活动方面开支的基金,是各国政府都必须设立的,也是基金会计中最重要的一类基金。在特种基金会计中,每一个特种基金都会分别设置一套自求平衡的会计科目,并且还会保持相互的平衡关系,期末每一个特种基金也会分别编制资产负债表和收入、支出以及基金余额变动表。但在我国目前对某些专项资金缺乏专门反映,这样就不能很好地达到对专项资金的“专款专拨、专线运行、专款专用、专户储存、专账管理”的目的。而且更重要的是目前中国正在进行政府职能转变,这必然要求对政府会计进行改革,所以在此基础上立足我国国情,借鉴国外先进经验,在政府会计模式下建立特种基金会计是可行和必要的。 本文共分四部分: 第一部分“导言”。在这部分中,首先对政府会计进行了界定,明确了其涵盖的内容,并且将中美政府会计模式进行了比较。在此基础上本部分重点定义了特种基金会计和建立特种基金会计的必要性和可行性,介绍了特种基金的财务资源流程,这样也就界定了本文的研究范围。同时对选题的意义,文献综述以及本文的创新与不足一并在该部分进行了介绍。 第二部分“特种基金会计理论概述”。在这部分,首先论述了特种基金会计的理论支持。然后针对会计目标、会计主体和持续经营等特种基金会计独特的理论,通过与企业会计的理论进行比较来进行介绍以求达到深刻揭示其特殊性的目的。 第三部分“特种基金会计确认、计量及报告问题研究”。特种基金的会计要素与企业会计要素相比有着不同的内涵,所以对其的确认与计量就要进行重点研究,尤其是确认标准、确认基础、计量属性以及计量构成。同时在本部分中对将特种基金会计的财务会计报告与企业的财务会计报告进行了比较,论述了特种基金财务会计报告与政府及政府单位业绩评价间的关系。 第四部分“我国建立特种基金会计设想”。本部分通过以在我国建立救灾基金为例来说明特种基金会计在我国的运用。救灾资金目前存在着一系列的问题,而通过建立救灾基金就能很好地达到解决问题,使救灾资金“专款专用”的目的
Abstract（英文摘要）： In governmental accounting, the decision-making about obtain and distribute financial resources, the manager’s duty of devote and control financial resources all lie on the sociopolitical aims and limits, not on the profit ability. The restrict of law and supervise will make government realize those aims and limits. So governmental accounting and financial report will emphasize the manage duty about approvable financial resources. The biggest legal and supervisory aspect to fiscal influence is funds accounting.Special assesent funds must be set up in every government to fulfill governmental function and it is the one of the most important funds. It is signification to research special assesent funds. The most important is that the Chinese government is changing its functions, so governmental accounting must revolve . One of resolutions is the adoption of special assesent funds, but it must based on the situation of the Chinese government and foreign advanced experience.The paper is organized as follows:Part one is the introduction. First, defining governmental accounting, ascertaining these content and comparing the account mode of China and American. This part also defines special assesent funds, emphasizes the feasibility and necessary of setting up special assesent funds in the China and also introduce the flow of its financial resources. The signification of subjection, literature, innovation and lack of paper also all present in this part.Part two is the outline of special assesent funds, which addresses the academic support and discuses three main difference between special assesent funds and that of firms, which are the accounting objectives, the Separate-entity Assumption and Continuity Assumption. Part two also introduce the equation of accounting in governmental funds.Part three is accounting recognition, measurement and report of special assesent funds, which include standard and basement of recognition , attribution and composition of measurement, content of financial report. Part three also discusses the performance appraisal of special assesent funds.Part four is the imagine of using special assesent funds in the China. Rescuing-disaster funds is the example of the using governmental funds in china. Thispart first analyzes the questions and reasons of Rescuing-disaster financing, then advises using Rescuing-disaster funds in the China. Part five is the conclusion from six sides.
论文关键词： 政府会计；特种基金会计；救灾基金；
Key words（英文摘要）： Government accounting；Special assesent funds accounting；Rescuing-disaster funds；
Abstract（英文摘要）： In governmental accounting, the decision-making about obtain and distribute financial resources, the manager’s duty of devote and control financial resources all lie on the sociopolitical aims and limits, not on the profit ability. The restrict of law and supervise will make government realize those aims and limits. So governmental accounting and financial report will emphasize the manage duty about approvable financial resources. The biggest legal and supervisory aspect to fiscal influence is funds accounting.Special assesent funds must be set up in every government to fulfill governmental function and it is the one of the most important funds. It is signification to research special assesent funds. The most important is that the Chinese government is changing its functions, so governmental accounting must revolve . One of resolutions is the adoption of special assesent funds, but it must based on the situation of the Chinese government and foreign advanced experience.The paper is organized as follows:Part one is the introduction. First, defining governmental accounting, ascertaining these content and comparing the account mode of China and American. This part also defines special assesent funds, emphasizes the feasibility and necessary of setting up special assesent funds in the China and also introduce the flow of its financial resources. The signification of subjection, literature, innovation and lack of paper also all present in this part.Part two is the outline of special assesent funds, which addresses the academic support and discuses three main difference between special assesent funds and that of firms, which are the accounting objectives, the Separate-entity Assumption and Continuity Assumption. Part two also introduce the equation of accounting in governmental funds.Part three is accounting recognition, measurement and report of special assesent funds, which include standard and basement of recognition , attribution and composition of measurement, content of financial report. Part three also discusses the performance appraisal of special assesent funds.Part four is the imagine of using special assesent funds in the China. Rescuing-disaster funds is the example of the using governmental funds in china. Thispart first analyzes the questions and reasons of Rescuing-disaster financing, then advises using Rescuing-disaster funds in the China. Part five is the conclusion from six sides.
论文关键词： 政府会计；特种基金会计；救灾基金；
Key words（英文摘要）： Government accounting；Special assesent funds accounting；Rescuing-disaster funds；