论权责发生制在我国政府会计中运用
本站原创 论文中文摘要：权责发生制和收付实现制是会计确认基础的两种基本方法。政府会计传统上一直以收付实现制作为会计确认基础,但是20世纪90年代以来,西方一些国家逐渐在政府预算编制和政府会计核算中引入权责发生制,并且在改进政府管理方面取得了明显的效果。我国的政府会计作为预算管理的重要工具,以收付实现制为基础基本上能够满足预算收支管理的需要,但随着预算会计环境的变化,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的必然要求。政府会计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”的权责发生制改革道路一从完善现有理论的条件创造到收支确认基础为核心改革的“渐进式”改革。建立科学合理的收支分类体系是改革的前提,构筑我国以财务为主导的政府会计体系是改革的基础,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。本文分四部分,分别是第一部分介绍权责发生制运用及研究现状,第二部分主要是政府会计运用权责发生制理论分析,先对两种确认基础进行比较研究,然后从分析现有收付实现制的不适应性开始到分析运用权责发生制的必要性和可能性,第三部分论述相关的预算会计体系改革以及通过借鉴企业会计制度重新确立政府会计的目标,法律体系,以及相关政府会计要素的定义确认和计量,并论述政府财务报告的相关问题。最后一部分是论述运用权责发生制的具体策略措施
Abstract（英文摘要）： Both the accrual basis and the cash basis are two basic methods of the accounting affirmance. The government accounting always use the cash basis as the accounting affirmance in the past. But since 20th century 80 ’s some western countries began to use the accrual basis in the government accounting, for example New Zealand and Australia. And after the 90’s more and more countries try to use the accrual basis in the government budgeting and the accounting, the reformation of made these countries be succesul in improving the government management in some degree.As the tool of the budget management, Chinese government accounting which is based on the cash basis can satiied the need of the budget in-out management. But with the change of the budget accounting environment, it appears the inadaptable to the the reality, it is necessary to adopt the accrual basis in the government in order to improve the government management lever and to build the modern government management system.Government accounting reformation is not only an 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. 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 four parts in the paper. The first part mainly introduce the situation of the research of the foreign countries and our own country. The second part is the theory analysis. Trying to analyze the difference of the accrual basis and the cash basis and then to get the conclusion that which one is more suitable to be the accounting affirmation for government in the modern time. And the main content is about the necessity and possibility of applying the accrual basis in the government. The third part is to say the relative reformation, for example the budget accounting system reformation and 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： 权责发生制；政府会计；收付实现制；
Key words（英文摘要）： Accrual basis；Government accounting；Cash basis；
Abstract（英文摘要）： Both the accrual basis and the cash basis are two basic methods of the accounting affirmance. The government accounting always use the cash basis as the accounting affirmance in the past. But since 20th century 80 ’s some western countries began to use the accrual basis in the government accounting, for example New Zealand and Australia. And after the 90’s more and more countries try to use the accrual basis in the government budgeting and the accounting, the reformation of made these countries be succesul in improving the government management in some degree.As the tool of the budget management, Chinese government accounting which is based on the cash basis can satiied the need of the budget in-out management. But with the change of the budget accounting environment, it appears the inadaptable to the the reality, it is necessary to adopt the accrual basis in the government in order to improve the government management lever and to build the modern government management system.Government accounting reformation is not only an 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. 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 four parts in the paper. The first part mainly introduce the situation of the research of the foreign countries and our own country. The second part is the theory analysis. Trying to analyze the difference of the accrual basis and the cash basis and then to get the conclusion that which one is more suitable to be the accounting affirmation for government in the modern time. And the main content is about the necessity and possibility of applying the accrual basis in the government. The third part is to say the relative reformation, for example the budget accounting system reformation and 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： 权责发生制；政府会计；收付实现制；
Key words（英文摘要）： Accrual basis；Government accounting；Cash basis；