我国政府会计改革研究
本站原创 论文中文摘要：现行的政府预算会计制度不同于政府会计体系,从严格意义上讲,我国目前还没有建立起能够全面反映政府经济资源、现时义务和业务活动全貌的政府会计体系。随着我国社会主义市场经济体制的建立、公共财政体制的逐步完善以及政府职能的转换,我国近年来在财政管理方面,借鉴国际经验,积极推进部门预算、收支两条线、政府采购、国库集中支付等改革,取得了十分显著的效果,这一系列改革使得财政资金的流向发生了改变:从分散的资金管理模式转变为集中管理的模式。预算拨款由拨付到拨款单位转变为拨付到商品或服务的供应商,预算单位用于发放工资的财政资金也不再由财政通过主管部门拨入用款单位,而是直接拨入职工工资账户。因此预算单位不再与财政部门发生直接的资金拨付关系。因此现有的预算单位会计核算程序与财政资金的运行路径不再保持一致,预算会计的核算方法需要进行调整。在这种情况下,借鉴国际惯例,推动我国政府会计改革,研究建立与预算会计分离运行的政府财务会计体系,已经成为加强政府公共管理、提高政府工作绩效的一项重要内容。我国国家财务从财政母体中分离出来独立运转已在理论界和实务界达成共识,2003年初,国有资产管理体制进行了重大改革,国务院成立了国有资产监督管理委员会,从宏观框架上进行了公共财政与国家财务的分立。伴随着国家财务与财政体系的分立,我国正在进行国家预算体系改革,财政预算资金与财务预算资本的预算分立已经成为必然,财政预算资金与国家财务资本的分立核算成为现实的需要。2007年9月国务院出台《国务院关于试行国有资本经营预算的意见》,并从当年开始对部分央企进行试点分红:2007年进行国有资本经营预算试点,收取部分企业2006年实现的国有资本收益;本级国有资本经营预算从2008年开始实施,2008年收取实施范围内企业2007年实现的国有资本收益。这表明国有企业利润独享的时代行将终结,表明国家对国有资本经营的管理进入了实质性阶段。本文正是在上述背景下展开研究的,通过分析当前我国预算会计体系的现状及存在的问题,借鉴西方国家的成功经验,结合我国的具体国情,主张建立一种与预算会计相分离的政府财务会计体系,并对政府财务会计的核算主体、核算目标、核算内容、会计科目设置以及财务报告等内容进行论述。本文共分为七章:第一章:引言。主要介绍了我国政府会计改革——建立与预算会计相分离的政府财务会计的研究背景和意义,然后介绍了国内外政府会计改革的研究现状,并进行了述评;最后介绍了本文的研究方法和技术路线,以及本文的创新之处与后续研究问题。第二章:政府财务会计与预算会计分离的理论基础。分别以公共财政理论、委托理论、企业家政府理论和国家财务论为理论依据,论述了当前建立一种与预算会计相分离的政府财务会计体系的必要性。第三章:我国政府会计的现状研究。目前我国的政府会计主要指的是预算会计,因而对于政府会计的现状研究主要就是指预算会计的现状。该部分介绍了我国当前政府会计(也就是预算会计)的现状,并分析了现行预算会计存在的问题,提出了建立与预算会计相分离的政府财务会计的必要性。第四章:国外政府会计改革及启示。该部分分别回顾了新西兰、美国、加拿大政府会计改革的背景和过程,分析了他们成功的经验和教训,并结合我国国情论述了西方国家政府会计改革给我国政府会计改革带来的启示。第五章:我国政府会计改革应坚持的原则。本部分提出我国政府会计改革应坚持以下原则:与公共财政体制改革相协调、与会计环境相适应、与政府职能改革相一致并能满足政府绩效评价的需要。第六章:关于政府会计改革的几点设想。分别从会计主体的重新界定、会计目标的再定位、会计确认基础的改进、会计核算内容的扩展以及会计计量模式的选择和相关会计法规的建设方面,对我国政府会计改革的思路提供了几点建议。第七章:政府财务会计体系的建设。该部分主要从政府财务会计要素的定义及相关会计科目的设置和财务报告的编制来对政府财务会计体系的建设提供了几点参考意见
Abstract（英文摘要）： The current government budget accounting system is different from the government accounting system, strictly speaking,we he not yet established the government accounting system in China that can fully reflect the government’s economic resources, obligations and operational activities. In recent years, as China’s socialist market economic structure has been established, the public finance system has made a gradual improvement, as well as the tranormation of government functions, government actively promote the department budget , income and expenditure , government procurement,treasury centralized payment in financial management drawing on international experience, and it has achieved significant results, this series of reform makes the flow of financial resources he changed. Funds from the decentralized management model tranormed into a centralized management model. Budget allocated to suppliers of goods or services not to the unit, the financial resources for the payment of wages is no longer tranerred by the finance department in charge of money, but tranerred directly to accounts of wages for workers. Therefore, budget units and the financial sector is no longer he the direct relationship between the funds allocated. The existing budget units accounting procedures are no longer consistent with the path of the financial resources, the budget accounting methods need to be adjusted. In the circumstances, with the help of the international practice, promoting China’s government accounting reform and researching the establishment and running of government budget accounting’s separation from financial accounting system he become an important component to strengthen the public administration and to improve government performance.It has reached a consensus for the government’s finance separation from the financial in the theory and practice. In early 2003, the state-owned assets management system has undergone major reforms, the State Council set up a State-owned Assets Supervision and Administration Commission, from the broad framework on public finance and state financial separation. With the discrete of the national financial and fiscal system, China is ongoing the reform of the national budget system, the separation of the budgetary funds and the financial budget has become a necessity. It has become a reality need to account the budgetary funds and the financial capital of the country. In September 2007 the State Council promulgated the“State Council on a trial basis the views of state-owned capital operating budget," and right from the beginning of the year, some enterprises directly under central government should divide to the country. In 2007 operating budget for state-owned capital has been piloted, the state-owned enterprises’capital gains should divide to the country. Central level of state-owned capital operating budget started in 2008, and the state-owned enterprises’capital gains should hand to the government. This shows that the profits of state-owned enterprises he reached the end of the era of exclusion, indicating that the state management of state-owned capital business has entered a substantive stage.This article is a study in the above context, through the analysis of the current status of our budget accounting system and problems, drawing on the succesul experience of Western countries and combining with China’s specific national conditions we advocate to establish the Government Financial accounting system separated the budget accounting. Then we research the accounting objectives,accounting content,accounts and financial report of the government’s financial accounting. This article is divided into seven parts:Chapter 1: an introduction. It primarily introduced research background and significance of China’s reform of government accounting - the establishment of government financial accounting that separated budget accounting. And then it introduced the study of the status quo for domestic and foreign government accounting reform, and conducted Commentary; Finally, this paper describes the research methods and technical line, as well as the innovations of this article and follow-up research questions.Chapter 2: theoretical basis of separation for the government’s financial accounting and budget accounting. It discussed the necessity to establish the government financial accounting system that separated from the budget accounting, taking the public finance theory,principal-agent theory,theory of entrepreneurial government and financial theory of the state as the theoretical basis.Chapter 3: the status of China’s government accounting research. At present, China’s government accounting mainly refers to the budget accounting, and therefore the status quo for government accounting study is the status of budget accounting. This section describes the status quo of our current government accounting (that is, budget accounting) and analyzes the problems existed in budget accounting, then it proposed to establish the government financial accounting separated from budget accounting.Chapter 4: the foreign government accounting reform and enlightenment. This section reviews the background and process of the reform in New Zealand, the United States, Canada, then analyzed their succesul experiences and lessons, combined with China’s national conditions we discussed the enlightenment to China’s accounting reform that brought by western countries .Chapter 5: our government should adhere to the principles of accounting reform. This section presents our government accounting reform should adhere to the following principles: coordination with the public finance reform,adaptation to accounting environment , consistent with the reform of government and can meet the government performance evaluation.Chapter 6: a few ideas in the government accounting reform. This section provides a few ideas for the government accounting reform in China ,separately from the main body of the re-definition of accounting,the accounting objective of the re-positioning, the improvements of the basis of accounting, the expansion of the content of accounting , the selection of accounting measurement mode and accounting laws and regulations related to construction.Chapter 7: the construction for the government’s financial accounting system. This part provides a few suggestions for the government’s building in the financial accounting system. It discussed from the definition of financial accounting, related accounts’setting up and preparation of financial reports.
论文关键词： 政府会计；预算会计；政府财务会计；
Key words（英文摘要）： government accounting；budget accounting；government financial accounting；
Abstract（英文摘要）： The current government budget accounting system is different from the government accounting system, strictly speaking,we he not yet established the government accounting system in China that can fully reflect the government’s economic resources, obligations and operational activities. In recent years, as China’s socialist market economic structure has been established, the public finance system has made a gradual improvement, as well as the tranormation of government functions, government actively promote the department budget , income and expenditure , government procurement,treasury centralized payment in financial management drawing on international experience, and it has achieved significant results, this series of reform makes the flow of financial resources he changed. Funds from the decentralized management model tranormed into a centralized management model. Budget allocated to suppliers of goods or services not to the unit, the financial resources for the payment of wages is no longer tranerred by the finance department in charge of money, but tranerred directly to accounts of wages for workers. Therefore, budget units and the financial sector is no longer he the direct relationship between the funds allocated. The existing budget units accounting procedures are no longer consistent with the path of the financial resources, the budget accounting methods need to be adjusted. In the circumstances, with the help of the international practice, promoting China’s government accounting reform and researching the establishment and running of government budget accounting’s separation from financial accounting system he become an important component to strengthen the public administration and to improve government performance.It has reached a consensus for the government’s finance separation from the financial in the theory and practice. In early 2003, the state-owned assets management system has undergone major reforms, the State Council set up a State-owned Assets Supervision and Administration Commission, from the broad framework on public finance and state financial separation. With the discrete of the national financial and fiscal system, China is ongoing the reform of the national budget system, the separation of the budgetary funds and the financial budget has become a necessity. It has become a reality need to account the budgetary funds and the financial capital of the country. In September 2007 the State Council promulgated the“State Council on a trial basis the views of state-owned capital operating budget," and right from the beginning of the year, some enterprises directly under central government should divide to the country. In 2007 operating budget for state-owned capital has been piloted, the state-owned enterprises’capital gains should divide to the country. Central level of state-owned capital operating budget started in 2008, and the state-owned enterprises’capital gains should hand to the government. This shows that the profits of state-owned enterprises he reached the end of the era of exclusion, indicating that the state management of state-owned capital business has entered a substantive stage.This article is a study in the above context, through the analysis of the current status of our budget accounting system and problems, drawing on the succesul experience of Western countries and combining with China’s specific national conditions we advocate to establish the Government Financial accounting system separated the budget accounting. Then we research the accounting objectives,accounting content,accounts and financial report of the government’s financial accounting. This article is divided into seven parts:Chapter 1: an introduction. It primarily introduced research background and significance of China’s reform of government accounting - the establishment of government financial accounting that separated budget accounting. And then it introduced the study of the status quo for domestic and foreign government accounting reform, and conducted Commentary; Finally, this paper describes the research methods and technical line, as well as the innovations of this article and follow-up research questions.Chapter 2: theoretical basis of separation for the government’s financial accounting and budget accounting. It discussed the necessity to establish the government financial accounting system that separated from the budget accounting, taking the public finance theory,principal-agent theory,theory of entrepreneurial government and financial theory of the state as the theoretical basis.Chapter 3: the status of China’s government accounting research. At present, China’s government accounting mainly refers to the budget accounting, and therefore the status quo for government accounting study is the status of budget accounting. This section describes the status quo of our current government accounting (that is, budget accounting) and analyzes the problems existed in budget accounting, then it proposed to establish the government financial accounting separated from budget accounting.Chapter 4: the foreign government accounting reform and enlightenment. This section reviews the background and process of the reform in New Zealand, the United States, Canada, then analyzed their succesul experiences and lessons, combined with China’s national conditions we discussed the enlightenment to China’s accounting reform that brought by western countries .Chapter 5: our government should adhere to the principles of accounting reform. This section presents our government accounting reform should adhere to the following principles: coordination with the public finance reform,adaptation to accounting environment , consistent with the reform of government and can meet the government performance evaluation.Chapter 6: a few ideas in the government accounting reform. This section provides a few ideas for the government accounting reform in China ,separately from the main body of the re-definition of accounting,the accounting objective of the re-positioning, the improvements of the basis of accounting, the expansion of the content of accounting , the selection of accounting measurement mode and accounting laws and regulations related to construction.Chapter 7: the construction for the government’s financial accounting system. This part provides a few suggestions for the government’s building in the financial accounting system. It discussed from the definition of financial accounting, related accounts’setting up and preparation of financial reports.
论文关键词： 政府会计；预算会计；政府财务会计；
Key words（英文摘要）： government accounting；budget accounting；government financial accounting；