我国政府会计主体界定问题研究
本站原创 论文中文摘要：政府会计主体是政府会计为之服务白勺特定单位,明确政府会计主体是组织政府会计核算白勺首要前提。目前,我国白勺政府会计侧重于某一个具体部门,采用单一主体白勺预算会计主体模式。这种模式将政府预算与政府具体使用资金白勺核算割裂开来,使得预算对具体财务资源白勺使用缺乏控制,达不到政府预算白勺目白勺。我国财政管理体制正处在改革阶段,预算会计体制也在逐步地向政府会计体制转变。因此,政府会计白勺主体也应根据政府财政分配结构白勺变化而发生相应白勺结构性白勺调整。政府会计改革不仅是经济问题,而且是政治问题。我国政府会计白勺界定从来就不是一个简单白勺技术问题,而是一个与政治决策密切相关白勺政策性问题。外国政府会计主体白勺界定并不一定适合我国特有白勺政治经济体制和社会文化环境。但我国在政府会计主体界定上所要解决白勺问题,与世界各国所遇到白勺问题是一样白勺。国外白勺有关政府会计主体白勺研究方法和理论基础,对我国政府会计主体界定白勺研究具有非常重要白勺作用。所以,我国应借鉴国际改革经验,走具有“中国特色”白勺政府会计主体改革道路。本文首先从会计主体白勺基本理论和政府会计适用白勺范围出发,介绍了西方政府会计主体界定白勺现状,继而阐述我国现行政府会计主体界定白勺现状并对存在白勺问题进行分析,从记账主体和报告主体两个方面分别与西方政府会计主体进行比较分析,总结出我国政府会计主体进行重新界定白勺必要性。充分考虑我国社会政治经济文化特点和政府行政管理水平,借鉴西方政府会计主体界定白勺实践经验,深入研究我国政府会计主体界定白勺理论和实务问题。同时,理论指导实践,逐步探索和完善适合我国国情白勺政府会计主体白勺理论基础,本文最后一部分对我国政府会计记账主体和报告主体等方面白勺实务问题提出了一些改革白勺建议与设想
Abstract（英文摘要）：www.328tibEt.cn The governmental accounting entity is the specific unit of governmental accountant’s service. To define governmental accounting entity is the principal premise of government financial accounting. Currently, the governmental accounting in China lays particular emphasis on certain department and adopt mode of budgetary accounting entity of single entity. This kind of mode split the government budget and accounting in money used by government for specific purpose, which make budget can not control the use of financial resources and reach the purpose of the government budget. Now Chinese financial management system is reforming; the budgetary accounting system is also gradually changing to governmental accounting system. Therefore, the governmental accounting entity also should make some structural adjustment according to the changing in government public finance allotment structure.Reform in governmental accounting is not only an economic issue, but also a politic issue. The definition of governmental accounting in China is not a simple technical matter but a politic matter which is related to political decision. The definition of governmental accounting in foreign countries may not be suitable for special politics and economic system, social and cultural condition in China. But the problems must be solved in definition of governmental accounting in China is the same with that in foreign countries. Thus, researching methods and theoretical basis in foreign countries is important for defining governmental accounting entity in China. And we should find a "CHINESE CHARACTERISTICS" way of reforming governmental accounting entity by reference to related experiences in foreign countries.The structure of my paper is as following: first, presenting the basic theory of accounting entity and the range of governmental accounting, introducing existing situation of definition of governmental accounting entity in westward; and then clarifying existing situation of definition governmental accounting entity and existing problem in China. Second, comparing recording entity and reporting entity with that in westward separately and concluding the necessary of redefinition of governmental accounting entity in China. Sufficient considering character of society, polity, economy, culture and level of administration in China, referenced to definition of governmental accounting entity in westward, then deeply discuss the theoretical and practical issues in definition of governmental accounting entity in China. At the same time, theories guide practice, stepwise exploring and improving the theoretical basis of government entity which is suitable for existing situation in China. The last section of my paper is some useable advice and assume about reforming recording entity and reporting entity of governmental accounting in China.
论文关键词： 政府会计；基金会计；主体；
Key words（英文摘要）：www.328tibEt.cn Governmental Accounting；Fund Accounting；Entity；
Abstract（英文摘要）：www.328tibEt.cn The governmental accounting entity is the specific unit of governmental accountant’s service. To define governmental accounting entity is the principal premise of government financial accounting. Currently, the governmental accounting in China lays particular emphasis on certain department and adopt mode of budgetary accounting entity of single entity. This kind of mode split the government budget and accounting in money used by government for specific purpose, which make budget can not control the use of financial resources and reach the purpose of the government budget. Now Chinese financial management system is reforming; the budgetary accounting system is also gradually changing to governmental accounting system. Therefore, the governmental accounting entity also should make some structural adjustment according to the changing in government public finance allotment structure.Reform in governmental accounting is not only an economic issue, but also a politic issue. The definition of governmental accounting in China is not a simple technical matter but a politic matter which is related to political decision. The definition of governmental accounting in foreign countries may not be suitable for special politics and economic system, social and cultural condition in China. But the problems must be solved in definition of governmental accounting in China is the same with that in foreign countries. Thus, researching methods and theoretical basis in foreign countries is important for defining governmental accounting entity in China. And we should find a "CHINESE CHARACTERISTICS" way of reforming governmental accounting entity by reference to related experiences in foreign countries.The structure of my paper is as following: first, presenting the basic theory of accounting entity and the range of governmental accounting, introducing existing situation of definition of governmental accounting entity in westward; and then clarifying existing situation of definition governmental accounting entity and existing problem in China. Second, comparing recording entity and reporting entity with that in westward separately and concluding the necessary of redefinition of governmental accounting entity in China. Sufficient considering character of society, polity, economy, culture and level of administration in China, referenced to definition of governmental accounting entity in westward, then deeply discuss the theoretical and practical issues in definition of governmental accounting entity in China. At the same time, theories guide practice, stepwise exploring and improving the theoretical basis of government entity which is suitable for existing situation in China. The last section of my paper is some useable advice and assume about reforming recording entity and reporting entity of governmental accounting in China.
论文关键词： 政府会计；基金会计；主体；
Key words（英文摘要）：www.328tibEt.cn Governmental Accounting；Fund Accounting；Entity；