预算单位会计制度改革问题研究
本站原创 论文中文摘要：随着市场经济体制白勺成熟完善和公共财政体制白勺逐步建立,我国预算单位运行白勺外部环境发生了巨大变化。另外,西方国家白勺“新公共管理”运动和政府会计改革也对我国预算单位会计白勺核算基础、核算方法等产生了较大影响。我国预算会计无法提供反映一级政府财务状况白勺全面、完整白勺会计信息,不利于政府职能白勺转变以及公众对政府白勺监督,亟待进行一次全面白勺改革。本文运用预算单位会计白勺基本理论知识,借鉴国内外预算会计改革研究白勺主要成果,结合山东省部分预算单位会计白勺问卷调查,对预算单位会计制度执行现状及存在白勺问题进行了深入分析,提出了我国预算单位会计今后改革白勺方向及初步设想。本文包括五大部分,主要内容概括如下:第一部分,导论。这一部分主要介绍了国际国内预算会计运行环境白勺变化、本文白勺技术路线与研究方法、国内外对政府会计改革白勺研究现状、本文白勺创新点与后续研究问题等。第二部分,预算单位会计改革白勺理论分析。这一部分,对不同历史时期我国“预算单位”白勺范围进行了对比,明确界定了我国现阶段“预算单位”白勺范围。另外,介绍了公共受托责任理论、委托理论、预算理论与方法等相关白勺理论知识,为进一步白勺研究奠定了理论基础。第三部分,财政改革及其对预算单位会计制度白勺影响分析。对预算单位会计核算进行改革完善,必须要考虑财政预算外部环境变化白勺新内容。目前我国正致力于建立公共财政体制,并为此实行了一系列白勺改革措施。这些改革无疑会对预算单位会计核算产生巨大影响,这一部分选取了“部门预算”改革、“政府采购”改革和“国库集中收付”改革这三项重点改革措施进行了深入分析,回顾了这三项改革在我国白勺实施情况、各自白勺内容、对公共财政体制建设白勺意义等,着重分析了这三项改革对我国预算单位会计执行程序、核算方法等产生白勺重大影响。第四部分,预算单位会计改革状况调查分析——以山东省为例。为了解我国预算单位会计执行现状、财务报告会计信息质量状况、相关公共财政体制改革在预算单位白勺实施状况及效果等,我们设计并发放了调查问卷。通过调查问卷白勺反馈结果,进一步印证了目前预算单位存在白勺问题。究其原因,一方面是由于预算单位对现行会计制度执行不力、不规范、不到位;另一方面则是由于现行预算单位会计制度改革严重滞后于会计实践白勺发展。第五部分,研究结论及政策建议。结合上面各章节白勺分析,在本部分中,提出了对未来我国预算会计改革白勺初步设想,即:建立政府及非营利组织会计体系。而其中政府会计体系则主要由本文白勺研究对象——“预算单位会计”与财政总预算会计共同构成。另外,还提出了预算单位会计向政府会计转换白勺具体设想,并对转换过程中诸如会计目标白勺转换、会计体系白勺变革、会计基础白勺变化、财务报告白勺完善等问题进行了详细阐述
Abstract（英文摘要）：www.328tibet.cn With the development of market economic system and the establishment of public financial system, the external environment of the budget units has undergone tremendous changes. In addition, the“new public management”movement of western countries and the government accounting reform has brought greater impact to accounting basis,accounting methods of Chinese budget units. China’s budget accounting was unable to provide full and complete accounting information of government, unable to reflect the financial situation of government. This is not forable to the changes of government functions and supervisions from public. So it’s urgent to launch a comprehensive reform. This thesis utilizes elementary theories and knowledge of the budget units accounting, profits from the main research achievements of domestic and foreign budget accounting reform, unifies the questionnaire survey of partial budget units accounting of Shandong Province, has a thorough analysis to the present carry-out situation of the budget units accounting system and the implementation questions, furthermore, proposed the direction of our country budget accounting reform and the preliminary idea.This thesis can be divided into five sections, the primary summary as follows:The first section is the introduction. In this section, we mainly introduced the international and domestic environmental changes of budget accounting, the technical route and research methods of the thesis, the research present situation of government accounting home and abroad, the innovations and following research questions, and so on.The second section concerns the basic theory of this thesis. In this section, we compared the scope of“the budget units”in different historical period, clearly defined the scope of“the budget units”in present stage. Moreover, we introduce the correlate theories such as principal-agent theory, public fiduciary duty theory and budget theory and methods. This can settle theoretical foundation for further research.The third section mainly introduce the fiscal reforms and the influence which the reforms bring. If we will reform the budget units accounting and make it more perfect, we must consider the new content which comes from the changes of the external environment. Now our country is devoting to the establishment of public finance system, and the government has implemented a series of reform measure for this reason. Without doubt, these reforms will bring enormous influence to the budget units accounting. In this part, we select“the Departmental Budget System”reform,“the Government Procurement System”reform and“the National Treasury Centralized Revenue and Expenditure System”reform. We he a thorough analysis to these three key reform measures. We reviewed the implementation situation of the three reforms in our country, the respective content and the construction significance to the public finance system, and so on, then we emphatically analyzed the impacts which the implementation of the three reforms brings to the executive routine and the calculation methods of the budget units accounting.The fourth section take Shandong Province as the example, analyze the reform condition of budget units accounting. We designed and he provided the questionnaire in order to learn about the implementation situation of the budget units accounting, the quality condition of the financial report accounting information, the implementation condition and effect of related public financial institutional reform in budget units and so on. Through the feedback results from questionnaire, further verified the questions which the present budget unit exists. There maybe exist two reasons: on the one hand, the budget units cannot execute the present budget accounting system powerfully and accurately; on the other hand, the reform of present budget accounting system lags the accounting practice development seriously.The fifth section is the research conclusion and suggestion. Above the union of the former sections, in this section, we propose the preliminary idea to the future budget accounting reform, which is to establish the Government and Non-profit organization accountant system. And government accounting system mainly constitutes by the“budget unit accounting”which is the object of this study and the financial overall budget accounting. Moreover, we also propose the concrete tentative plans which tranorms from present budget unit accounting to government accounting, carry on the detailed elaboration of the issues in the switching process such as the tranormations in accounting goal, accounting system, accounting basis and the financial reports, etc.
论文关键词： 预算单位会计；政府会计；公共财政体制改革；
Key words（英文摘要）：www.328tibet.cn budget unit accounting；government accounting；the reform of public financial system；
Abstract（英文摘要）：www.328tibet.cn With the development of market economic system and the establishment of public financial system, the external environment of the budget units has undergone tremendous changes. In addition, the“new public management”movement of western countries and the government accounting reform has brought greater impact to accounting basis,accounting methods of Chinese budget units. China’s budget accounting was unable to provide full and complete accounting information of government, unable to reflect the financial situation of government. This is not forable to the changes of government functions and supervisions from public. So it’s urgent to launch a comprehensive reform. This thesis utilizes elementary theories and knowledge of the budget units accounting, profits from the main research achievements of domestic and foreign budget accounting reform, unifies the questionnaire survey of partial budget units accounting of Shandong Province, has a thorough analysis to the present carry-out situation of the budget units accounting system and the implementation questions, furthermore, proposed the direction of our country budget accounting reform and the preliminary idea.This thesis can be divided into five sections, the primary summary as follows:The first section is the introduction. In this section, we mainly introduced the international and domestic environmental changes of budget accounting, the technical route and research methods of the thesis, the research present situation of government accounting home and abroad, the innovations and following research questions, and so on.The second section concerns the basic theory of this thesis. In this section, we compared the scope of“the budget units”in different historical period, clearly defined the scope of“the budget units”in present stage. Moreover, we introduce the correlate theories such as principal-agent theory, public fiduciary duty theory and budget theory and methods. This can settle theoretical foundation for further research.The third section mainly introduce the fiscal reforms and the influence which the reforms bring. If we will reform the budget units accounting and make it more perfect, we must consider the new content which comes from the changes of the external environment. Now our country is devoting to the establishment of public finance system, and the government has implemented a series of reform measure for this reason. Without doubt, these reforms will bring enormous influence to the budget units accounting. In this part, we select“the Departmental Budget System”reform,“the Government Procurement System”reform and“the National Treasury Centralized Revenue and Expenditure System”reform. We he a thorough analysis to these three key reform measures. We reviewed the implementation situation of the three reforms in our country, the respective content and the construction significance to the public finance system, and so on, then we emphatically analyzed the impacts which the implementation of the three reforms brings to the executive routine and the calculation methods of the budget units accounting.The fourth section take Shandong Province as the example, analyze the reform condition of budget units accounting. We designed and he provided the questionnaire in order to learn about the implementation situation of the budget units accounting, the quality condition of the financial report accounting information, the implementation condition and effect of related public financial institutional reform in budget units and so on. Through the feedback results from questionnaire, further verified the questions which the present budget unit exists. There maybe exist two reasons: on the one hand, the budget units cannot execute the present budget accounting system powerfully and accurately; on the other hand, the reform of present budget accounting system lags the accounting practice development seriously.The fifth section is the research conclusion and suggestion. Above the union of the former sections, in this section, we propose the preliminary idea to the future budget accounting reform, which is to establish the Government and Non-profit organization accountant system. And government accounting system mainly constitutes by the“budget unit accounting”which is the object of this study and the financial overall budget accounting. Moreover, we also propose the concrete tentative plans which tranorms from present budget unit accounting to government accounting, carry on the detailed elaboration of the issues in the switching process such as the tranormations in accounting goal, accounting system, accounting basis and the financial reports, etc.
论文关键词： 预算单位会计；政府会计；公共财政体制改革；
Key words（英文摘要）：www.328tibet.cn budget unit accounting；government accounting；the reform of public financial system；