我国政府财务报告分析体系构建研究

发布时间：2018-03-19 20:57

本文选题：政府会计改革　切入点：会计信息使用者　出处：《会计与经济研究》2017年03期 　论文类型：期刊论文

【摘要】：政府会计改革意味着政府要通过财务报告对外披露会计信息,双轨制的政府财务报告既包括收付实现制的预算决算信息,也包括权责发生制的财务状况和运营成果信息,如何有效利用这些信息到目前为止尚未建立完整有效的分析体系。政府财务报告分析是在不同会计信息使用者之间建立有效利用财务报告信息的桥梁。因此,需要对会计信息使用者进行重分类以明确其需求,同时转变现有的预算分析观念,基于政府治理的目标将财务报告分析体系分为基础性分析体系和个性化分析体系。基础性分析体系包括政府宏观经济分析、政府部门的绩效分析和社会评价分析,个性化分析包括多元与多维分析指标体系的构建。政府财务报告分析体系的构建旨在最大限度利用财务报告的原始数据,在宏观层面建立起可以在不同部门和机构之间、在不同时间段之间的信息对比,为各类信息使用者进行决策和评价服务。
[Abstract]:The reform of government accounting means that the government should disclose the accounting information through the financial report. The dual-track government financial report not only includes the information of the budget and final accounts on the cash basis, but also includes the information on the financial status and operating results of the accrual basis. How to make effective use of this information has not yet established a complete and effective analysis system. Government financial report analysis is a bridge between different users of accounting information to make effective use of financial report information. Users of accounting information need to be reclassified to clarify their needs, while changing existing concepts of budget analysis, Based on the goal of government governance, the financial report analysis system is divided into basic analysis system and individualized analysis system. The basic analysis system includes government macroeconomic analysis, government performance analysis and social evaluation analysis. Individualized analysis includes the construction of multiple and multidimensional analysis index system. The construction of government financial report analysis system aims to maximize the use of the original data of financial reports, and to establish a macro level between different departments and institutions. Information comparison between different time periods, for all kinds of information users for decision-making and evaluation services.
【作者单位】：中国海洋大学管理学院;
【基金】：财政部中国会计学会课题(2015KJB011)
【分类号】：F810.6

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