财政治理视角下的政府财务报告改革——英国的经验与启示

发布时间：2018-03-28 01:36

本文选题：英国政府整体报告　切入点：政府财务报告改革　出处：《财政研究》2017年09期

【摘要】：英国政府整体报告(WGA)历经十余年的发展,逐渐实现了揭示财政风险、提高财政透明度、促进财政可持续性发展等财政治理功能。本研究从历史与制度视角回顾了英国政府整体报告改革历程,基于2010-2015年度英国政府整体报告评述了英国政府财务报告编制实践中的经验与教训。研究还讨论了英国政府整体报告与公共部门财政报告、财政可持续报告之间的协调与差异,并分析了政府整体报告参与国家财政治理的路径与机制,在此基础上对我国政府综合财务报告的编制及其财政治理功能的实现提出建议。
[Abstract]:After more than a decade of development, the British Government's overall report WGA has gradually realized the disclosure of fiscal risks and the enhancement of fiscal transparency. This study reviews the history and institutional perspective of the reform process of the overall report of the British Government, such as promoting fiscal sustainable development and other financial governance functions. Based on the 2010-2015 report of the British Government, this paper reviews the experiences and lessons learned in the preparation of the British Government's financial report. The study also discusses the coordination and differences between the British Government's overall report and the public sector financial report and the fiscal sustainability report. On the basis of the analysis of the path and mechanism of the government's overall report to participate in the national financial governance, the author puts forward some suggestions on the compilation of the government's comprehensive financial report and the realization of its financial governance function.
【作者单位】：浙江财经大学会计学院;审计署审计科研所与中国社会科学院财经战略研究院联合博士后工作站;审计署财政审计司;
【基金】：教育部人文社会科学研究青年基金项目“国际会计准则制定话语权形成机制与中国参与策略研究”(批准号16YJC790053)
【分类号】：F810.6

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