《部门指南》调整事项中存在的问题及解决对策

发布时间：2018-01-04 16:16

本文关键词：《部门指南》调整事项中存在的问题及解决对策　出处：《会计之友》2017年06期 　论文类型：期刊论文

【摘要】：财政部于2015年12月2日发布了《政府部门财务报告编制操作指南(试行)》等三项制度,用以规范权责发生制下政府综合财务报告制度改革试点期间政府财务报告的编制工作。从《部门指南》列举出的四类调整事项中可以看出目前政府会计制度中还存在以下几项较为突出的问题:行政事业单位会计制度不统一,在编制财务报告时存在多项不统一的调整事项;没有统一的折旧年限;权责报告的改革早于权责会计的改革,出现了许多调整分录等。文章针对这些问题提出了政府会计改革的一些建议,主要包括:降低制度成本、提高改革效率,尽快出台成套的权责发生制下政府会计的具体准则和应用指南,尽快统一折旧年限,尽快统一信息技术等。
[Abstract]:The Ministry of Finance issued the "government financial reporting guidelines (Trial) in December 2, 2015 three with the preparation system >, to standardize the accrual government consolidated financial reporting system during the reform of government financial reporting. The current government accounting system also has the following outstanding problems of four kinds of adjustment from the list of items in the Guide > < Department: the accounting system of administrative institutions is not unified, there are a number of unified adjustment issues in the preparation of financial reports; no unified depreciation; responsibility report reform reform earlier appeared a lot of accrual accounting, adjusting entries. Aiming at these problems put forward some suggestions for government accounting reform include: reducing the cost of system, improve the efficiency of the reform, the introduction of complete accrual accounting under specific quasi government and should as soon as possible We should use the guide, unify the years of depreciation as soon as possible, and unify the information technology as soon as possible.

【作者单位】：苏州大学;
【分类号】：F810.6
【正文快照】： 2015年12月2日,为了贯彻并落实党的十八届三中全会关于建立权责发生制下政府综合财务报告制度的精神,财政部发布了包括《政府部门财务报告编制操作指南(试行)》[1](以下简称《部门指南》)在内的三项制度,目的是规范试点期间政府财务报告的编制工作,以便编制权责发生制下的政府

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