政府会计准则差异比较研究
本站原创 论文中文摘要：随着我国社会主义市场经济体制改革的深入,政府会计准则也有了长足的发展,但改革后的政府会计准则体系仍然不能适应现有的政治经济体制,出现了诸多弊端,因此进一步改革政府会计准则是大势所趋。同时,长期以来,在我们脑海中形成了这样一种观念:以国家政治权利为依托的国家财务是没有风险的。但实践已经打破了这种传统观念。无论是从世界范围来看,还是就我国的情况来观察,财务负债风险和投资失败风险都日益增多。正是在这种大环境下,要求我们要不断推进政府会计改革,更要注重政府财务风险的防范。本文借鉴财务会计概念框架,分别从会计目标、信息质量特征、会计要素的确认和计量以及会计报告四方面入手,将国际公共部门会计准则、美国联邦、州和地方政府会计准则与我国预算会计制度做比较,找出差异,分析产生差异的原因,同时,在分析差异的基础上,进一步讨论这些差异会对我国政府会计的风险防范产生何种影响。最后,本文从目前我国政府会计准则与国际政府会计准则的差异着手,针对防范政府财务风险,特别是政府负债风险和投资失败风险,提出了相关建议
Abstract（英文摘要）： Governmental accounting standards can reflect the circumstances ofthe government’s carrying out the accountability and offer accounting andnon-accounting information to the users to help them make properdecisions. And nowadays, government faces more and more financialrisks, sometimes because the differences between accounting standards,but mature governmental accounting standards will direct government towork out accurate and comprehensive governmental accounting reportingand prevent financial risk, so studying the differences betweengovernmental accounting standards is very important. As China faceurther improvement in governmental accounting standards, we can keepup with the international usual practice on the premise of preservingChinese characteristic.Through the comparison among the International Public SectorAccounting Standards, Governmental Accounting and FinancialReporting Standards and governmental accounting standards in china, wecan learn the similarity and difference;at the same time we analyze thereasons giving rise to the difference, pointing out the fact that differencesof governmental accounting standards can influence the financial risk.
论文关键词： 政府会计准则；差异比较；负债风险；投资失败风险；
Key words（英文摘要）： Governmental accounting standards；debt risk；investment risk；
Abstract（英文摘要）： Governmental accounting standards can reflect the circumstances ofthe government’s carrying out the accountability and offer accounting andnon-accounting information to the users to help them make properdecisions. And nowadays, government faces more and more financialrisks, sometimes because the differences between accounting standards,but mature governmental accounting standards will direct government towork out accurate and comprehensive governmental accounting reportingand prevent financial risk, so studying the differences betweengovernmental accounting standards is very important. As China faceurther improvement in governmental accounting standards, we can keepup with the international usual practice on the premise of preservingChinese characteristic.Through the comparison among the International Public SectorAccounting Standards, Governmental Accounting and FinancialReporting Standards and governmental accounting standards in china, wecan learn the similarity and difference;at the same time we analyze thereasons giving rise to the difference, pointing out the fact that differencesof governmental accounting standards can influence the financial risk.
论文关键词： 政府会计准则；差异比较；负债风险；投资失败风险；
Key words（英文摘要）： Governmental accounting standards；debt risk；investment risk；