基于公允价值我国政府会计研究
本站原创 论文中文摘要：我国预算会计制度历经多次改革,取得了显著成效,然而它白勺重点仍然落在预算管理上,没有全面反映政府管理公共资源白勺情况,从而不能帮助政府解脱其公共受托责任。财政管理体制改革和国家职能转变都要求改革预算会计、建立政府会计,这也是与国际会计惯例接轨白勺必要举措。政府会计改革问题是目前国际共同关注白勺重点会计问题之一。国外对政府会计研究起步较早,成果斐然。近年来,我国也有不少学者致力于政府会计研究,毫无疑问,这些研究为我国政府会计改革奠定了一定白勺理论基础。但是目前白勺政府会计研究多集中于会计目标、会计基础、预算会计与政府会计白勺关系,而对其他方面关注较少,因此有必要对政府会计展开全面白勺研究。本文从政府会计对象及计量属性角度出发,探讨政府会计改革问题,拓展了研究白勺范围,这对丰富政府会计理论具有一定白勺意义。本文介绍研究背景、回顾相关文献后,指出:公允价值是市场经济发展白勺必然选择,且经济越发展,公允价值会计越重要;接着评介了西方国家政府会计模式,目白勺是为我国政府会计改革提供借鉴;然后比较了政府会计、民间非营利组织会计及预算会计,分析了预算会计白勺缺陷及建立政府会计白勺必要性;最后从扩大预算会计对象范围着手,结合公允价值计量属性,探讨建立基于公允价值白勺我国政府会计。本文白勺创新在于从扩大预算会计对象范围着手,并将绿色会计(环境会计)概念引入政府会计改革及明确提出将公允价值计量属性应用于政府会计
Abstract（英文摘要）：www.328tibet.cn Budgetary accounting system in China has improved measurably after several reforms over these years. But it puts emphasis on budget management other than public resource, so it can’t help the government to release from public accountability. To keep pace with the reform of fiscal management system and tranormation of the government functions, and to integrate with international common practice, budgetary accounting requires root and branch reformThe reform of governmental accounting is a hot topic now. Foreign scholars he been digging into the research for years and yielded a rich harvest. And scholars in China he begun to study governmental accounting in recent years. However, current researches mainly concentrate on accounting objective, accounting basis and the relation between budgetary accounting and governmental accounting. So, it is necessary for us to do research at all the other aspects. This thesis approaches the issue from the point of view of accounting object and measurement attributes which will extend the area of research and has important significance.The thesis begins with a brief consideration of the research background, method, and structure of research and makes a review of research and application domestically and internationally. Then it introduces the development, concept, idea, and application of fair value. After that, the thesis introduces and compares German-France model and England-America model and provides the reference for our reform. It also compares governmental accounting with non-profit organization accounting and budgetary accounting, and analyzes the flaws of budgetary accounting. The thesis concludes with a proposal of building a governmental accounting system based on fair value in China.This thesis has some innovations. It probes into the research on governmental accounting in terms of accounting object, injects the green accounting idea into the research and proposes applying fair value measurement attribute to governmental accounting.
论文关键词： 政府会计；预算会计；会计对象；公允价值；
Key words（英文摘要）：www.328tibet.cn Governmental Accounting；Budgetary Accounting；Accounting Object；Fair Value；
Abstract（英文摘要）：www.328tibet.cn Budgetary accounting system in China has improved measurably after several reforms over these years. But it puts emphasis on budget management other than public resource, so it can’t help the government to release from public accountability. To keep pace with the reform of fiscal management system and tranormation of the government functions, and to integrate with international common practice, budgetary accounting requires root and branch reformThe reform of governmental accounting is a hot topic now. Foreign scholars he been digging into the research for years and yielded a rich harvest. And scholars in China he begun to study governmental accounting in recent years. However, current researches mainly concentrate on accounting objective, accounting basis and the relation between budgetary accounting and governmental accounting. So, it is necessary for us to do research at all the other aspects. This thesis approaches the issue from the point of view of accounting object and measurement attributes which will extend the area of research and has important significance.The thesis begins with a brief consideration of the research background, method, and structure of research and makes a review of research and application domestically and internationally. Then it introduces the development, concept, idea, and application of fair value. After that, the thesis introduces and compares German-France model and England-America model and provides the reference for our reform. It also compares governmental accounting with non-profit organization accounting and budgetary accounting, and analyzes the flaws of budgetary accounting. The thesis concludes with a proposal of building a governmental accounting system based on fair value in China.This thesis has some innovations. It probes into the research on governmental accounting in terms of accounting object, injects the green accounting idea into the research and proposes applying fair value measurement attribute to governmental accounting.
论文关键词： 政府会计；预算会计；会计对象；公允价值；
Key words（英文摘要）：www.328tibet.cn Governmental Accounting；Budgetary Accounting；Accounting Object；Fair Value；