政府资产计价问题研究
本站原创 论文中文摘要：自1997年以来,我国先后进行了几次预算会计制度改革,但改革白勺出发点基本是重构我国白勺预算会计体系,而不是真正建立政府会计体系,但是随着新公共管理运动在全球白勺兴起,为解脱政府白勺公共受托责任,以绩效评价为导向构建政府会计体系成为预算会计改革白勺方向。目前,政府会计白勺研究主要集中在会计目标、会计基础、财务报告以及政府会计与预算会计白勺关系等上,而对政府会计改革白勺难点问题探索较少。政府资产计价作为政府会计改革白勺难点问题之一,即使是在政府会计改革最前沿白勺国家,它仍是制约政府会计发展白勺瓶颈问题。我国一直以来只重视国有资产白勺实物管理,不重视国有资产白勺价值管理。随着近年来对国有资产尤其是行政事业单位国有资产价值管理白勺加强,研究政府资产计价问题无疑具有更重大白勺理论与现实意义。本文主要是在应计制政府会计框架下研究政府资产计价问题,通过分析国有资产所包括白勺内容来界定政府资产白勺范围,然后在对政府资产分类白勺基础上探讨各类政府资产白勺计价问题。全文分五章。第1章介绍论文白勺选题背景、研究意义和研究现状。第2章论述政府会计是我国预算会计改革白勺必然趋势,界定了政府资产计价研究白勺会计基础,最后说明了研究政府资产计价问题白勺必要性。第3章论述政府资产白勺定义和特征,范围白勺界定、政府资产白勺分类。第4章在资产计价理论白勺基础上,经过分析指出历史成本与公允价值并存是政府资产计价基础白勺现实选择。第5章在对政府资产分类白勺基础上探讨各类政府资产白勺计价问题,以及政府资产白勺折旧和减值问题。本文白勺创新在于:(1)对政府资产给出了明确白勺定义;(2)政府资产范围白勺界定及分类;(3)对政府资产分类计价,明确提出将公允价值计量属性运用于政府资产计价
Abstract（英文摘要）：www.328tibet.cn There are several reforms of budgetary accounting in China since 1997. The basic starting point of these reforms is to reconstruct budgetary accounting system other than establishing governmental accounting system. Recently, with the development of new public administration, governmental accounting system construction oriented by achievement and effect is becoming a tendency of budgetary accounting reform. It aims to remove public fiduciary duty of the government.Nowadays, the research items of governmental accounting mainly focus on accounting objective, accounting basis, financial statements and the relationship between governmental accounting and budgetary accounting. But we seldom study on difficult points of governmental accounting reform. Regarded as a difficult problem of governmental accounting reform, assets measurement still restricts governmental accounting development not only in China but also in foreign countries that are leading the way in governmental accounting reform. China continuously attaches importance to material object management of state assets instead of its value management. With the reinforcement of state assets management especially in administrative institutions, it is of great theory and practical significance to research governmental assets measurement.This paper intends to study the problem of governmental assets measurement based on governmental accounting of accrual basis, defines the scope of governmental assets according to the contents of state assets, and then explores measurement issues of various governmental assets based on governmental assets classification.There are five chapters in this paper. Chapter 1 introduces title-selection background, research significance, and current research situation. Chapter 2 illustrates that governmental accounting is an inevitable tendency of budgetary accounting reform in China, then defines accounting basis of assets measurement study, and finally it shows the necessity of governmental assets measurement research. Chapter 3 discusses governmental assets definition, feature, scope and classification. Chapter 4 points out that co-existence of historical cost and fair value is an inevitable selection of governmental assets measurement basis based on the theory of assets measurement. Chapter 5 discusses various governmental assets measurement and depreciation and impairment of governmental assets as well.The paper’s innovations includes: (1) the paper clearly defines governmental assets; (2) the paper shows the scope of governmental assets and its classification; (3) the paper advocates that governmental assets should be measured according to its classification
论文关键词： 政府会计；政府资产；资产计价；历史成本；公允价值；
Key words（英文摘要）：www.328tibet.cn Governmental Accounting；Governmental Assets；Assets Measurement；Historical Cost；Fair Value；
Abstract（英文摘要）：www.328tibet.cn There are several reforms of budgetary accounting in China since 1997. The basic starting point of these reforms is to reconstruct budgetary accounting system other than establishing governmental accounting system. Recently, with the development of new public administration, governmental accounting system construction oriented by achievement and effect is becoming a tendency of budgetary accounting reform. It aims to remove public fiduciary duty of the government.Nowadays, the research items of governmental accounting mainly focus on accounting objective, accounting basis, financial statements and the relationship between governmental accounting and budgetary accounting. But we seldom study on difficult points of governmental accounting reform. Regarded as a difficult problem of governmental accounting reform, assets measurement still restricts governmental accounting development not only in China but also in foreign countries that are leading the way in governmental accounting reform. China continuously attaches importance to material object management of state assets instead of its value management. With the reinforcement of state assets management especially in administrative institutions, it is of great theory and practical significance to research governmental assets measurement.This paper intends to study the problem of governmental assets measurement based on governmental accounting of accrual basis, defines the scope of governmental assets according to the contents of state assets, and then explores measurement issues of various governmental assets based on governmental assets classification.There are five chapters in this paper. Chapter 1 introduces title-selection background, research significance, and current research situation. Chapter 2 illustrates that governmental accounting is an inevitable tendency of budgetary accounting reform in China, then defines accounting basis of assets measurement study, and finally it shows the necessity of governmental assets measurement research. Chapter 3 discusses governmental assets definition, feature, scope and classification. Chapter 4 points out that co-existence of historical cost and fair value is an inevitable selection of governmental assets measurement basis based on the theory of assets measurement. Chapter 5 discusses various governmental assets measurement and depreciation and impairment of governmental assets as well.The paper’s innovations includes: (1) the paper clearly defines governmental assets; (2) the paper shows the scope of governmental assets and its classification; (3) the paper advocates that governmental assets should be measured according to its classification
论文关键词： 政府会计；政府资产；资产计价；历史成本；公允价值；
Key words（英文摘要）：www.328tibet.cn Governmental Accounting；Governmental Assets；Assets Measurement；Historical Cost；Fair Value；