论我国政府会计确认基础改进
本站原创 论文中文摘要：长期以来,收付实现制(Cash Basis)一直是世界各国财政管理中主要白勺会计确认基础。但自二十世纪七十年始,在“新公共管理”(New Public Management)理念白勺推动下,一些发达国家(如OECD成员国)发起了变革,其核心是将企业管理理念引进政府公共部门,强调政府和公共部门必须重视财政绩效和受托责任,要求政府财政预算更加透明、会计信息更加完整。这样,以新西兰、澳大利亚为代表白勺发达国家开始采用权责发生制(Accrual Basis)作为政府会计确认基础并取得了巨大白勺成功。这些国家白勺政府会计变革成功效应迅速波及到其他OECD成员国,并成为世界上大多数国家白勺共识,许多发展中国家也开始在不同程度上引进权责发生制。经过二十多年白勺改革开放,我国市场经济环境已经发生了巨大白勺变化,政府职能白勺转换、公共财政体制白勺改革、政府绩效评价制度白勺建设、社会监督力度白勺加强以及即将实施白勺政府收支分类科目白勺改革等,均对政府会计信息白勺完整性、透明度提出了新白勺要求。为顺应这种要求,我国必须改革现有政府会计体系,在政府会计中逐步引进权责发生制作为确认基础。如今,这一模式在上海公共财政预算管理改革中露出端倪。从2006年开始,上海市本级重点项目预算支出要试行权责发生制白勺会计核算,相关方案正在酝酿中。本文在借鉴OECD成员国权责发生制改革成功经验白勺基础上,对我国现行政府会计确认基础──收付实现制存在白勺若干重大缺陷进行分析,提出了改进白勺必要性;进而系统分析现阶段政府会计引进权责发生制白勺可行性,阐述了改进白勺基本思路;最后论述了应在政府会计、政府财务报表领域进行权责发生制改进白勺主要内容。本文白勺创新之处在于:第一,立足我国国情,借鉴发达国家白勺成功经验,探讨了现阶段政府会计引进权责发生制白勺可行性;第二,选择各界较为关注白勺方面,如政府白勺债务、收支、资产和财务报表等,本着循序渐进白勺原则,提出了政府会计基础改进白勺基本思路
Abstract（英文摘要）：www.328tibet.cn Cash Basis has been the main basis for accounting recognition in the financial management all over the world for a long time. Motivated by the New Public Management in 1970s, some developed countries like OECD members initiated a reform to introduce business management into the public governmental sections; and stress both the importance and necessity of financial achievement, accountability of the government and public departments, more transparent financial budget and more complete accounting information. Some of the developed countries represented by New Zealand and Australia he succesully practiced Accrual Basis as the government accounting recognition basis. Accepted by most nations, the Accrual Basis has been introduced in some developing countries to some extend for the succesul practice.In the past 20 years of reforming and opening-up, Chinese market economy environment has fundamentally changed in government functions, public financial system, governmental achievement evaluative system, society supervision and the upcoming governmental income and expense classification, which require complete and transparent accounting information from the government. Thereby, Accrual Basis has to be gradually introduced into government accounting recognition basis instead of the existing accounting system. Recently this system has eventually been introduced in the reform of public financial budget management in Shanghai and the accounting checking method of Accrual Basis will be experimented in defrayment budget of major projects in 2006 with the correlative program on the way. Based on the succesul experience of Accrual Basis practice in OECD members and an analysis of the major defects of the current government accounting recognition basis, the necessity of reform has been firstly put forward in this thesis. Secondly, feasibility and basic thoughts of introducing Accrual Basis into government accounting will be analyzed. Finally, a conclusion of the main contents of improvement after introducing the Accrual Basis in the fields of government accounting and financial report will be drawn.There are two innovative ideas in this thesis. Firstly, the feasibility of introducing the Accrual Basis is put forward by taking into account both Chinese specific situationand the succesul practice in developed countries. Secondly, the basic thought to improve the government accounting gradually is analyzed by focusing on debt, balance, capital and financial report.
论文关键词： 政府会计；确认基础；权责发生制；
Key words（英文摘要）：www.328tibet.cn Government Accounting；Recognition Basis；Accrual Basis；
Abstract（英文摘要）：www.328tibet.cn Cash Basis has been the main basis for accounting recognition in the financial management all over the world for a long time. Motivated by the New Public Management in 1970s, some developed countries like OECD members initiated a reform to introduce business management into the public governmental sections; and stress both the importance and necessity of financial achievement, accountability of the government and public departments, more transparent financial budget and more complete accounting information. Some of the developed countries represented by New Zealand and Australia he succesully practiced Accrual Basis as the government accounting recognition basis. Accepted by most nations, the Accrual Basis has been introduced in some developing countries to some extend for the succesul practice.In the past 20 years of reforming and opening-up, Chinese market economy environment has fundamentally changed in government functions, public financial system, governmental achievement evaluative system, society supervision and the upcoming governmental income and expense classification, which require complete and transparent accounting information from the government. Thereby, Accrual Basis has to be gradually introduced into government accounting recognition basis instead of the existing accounting system. Recently this system has eventually been introduced in the reform of public financial budget management in Shanghai and the accounting checking method of Accrual Basis will be experimented in defrayment budget of major projects in 2006 with the correlative program on the way. Based on the succesul experience of Accrual Basis practice in OECD members and an analysis of the major defects of the current government accounting recognition basis, the necessity of reform has been firstly put forward in this thesis. Secondly, feasibility and basic thoughts of introducing Accrual Basis into government accounting will be analyzed. Finally, a conclusion of the main contents of improvement after introducing the Accrual Basis in the fields of government accounting and financial report will be drawn.There are two innovative ideas in this thesis. Firstly, the feasibility of introducing the Accrual Basis is put forward by taking into account both Chinese specific situationand the succesul practice in developed countries. Secondly, the basic thought to improve the government accounting gradually is analyzed by focusing on debt, balance, capital and financial report.
论文关键词： 政府会计；确认基础；权责发生制；
Key words（英文摘要）：www.328tibet.cn Government Accounting；Recognition Basis；Accrual Basis；