我国政府收支分类改革对行政事业单位会计核算的影响

发布时间：2018-05-15 16:12

本文选题：政府收支分类 + 行政事业单位　；参考：《陕西科技大学》2017年硕士论文

【摘要】：随着我国新型公共财政体制的逐步确立和完善,传统政府收支分类科目已经不足以体现政府各项职能,更不能满足市场经济和公共财政的需求。近些年来关于政府收支分类改革涉及到各项政策措施的陆续相继出台,同时也带来深远的重要影响。我国政府收支分类改革对行政事业单位会计核算的影响引起理论界和实践部门的重新解读和热切关注。探讨我国政府收支分类改革对行政事业单位会计核算的主要影响,并通过建立规范性的分析与论证框架及在此基础上提出颇具指导价值的政策建议,对于深化我国政府收支分类改革、构建完善科学的公共财政体制具有重要的理论价值和现实意义。本文运用规范分析法、案例分析法等方法,对我国政府收支分类体系发展变迁、行政事业单位会计核算现状和政府收支分类改革对行政事业单位会计核算的影响进行深入分析,构建政府收支分类改革对行政事业单位会计核算影响的理论分析框架。基于理论分析,以陕西省某高校为例,分析政府收支分类改革契机下其会计核算的主要现状,总结会计核算中出现的问题并得出相应启示。最终对行政事业单位提出相关对策建议。通过理论分析与案例分析相结合,得出以下结论:第一,实行政府收支分类改革不仅有利于提高国家财政效率和增强财政预算透明度,而且能够促进建立与国际接轨的财政分析体系,推进国际合作交流;第二,在国家财政部门统一安排之下,行政部门和事业单位顺势而为将会计核算方式与经济发展需要及自身职能变化相结合,会计核算工作逐渐形成了相对规范且又相互独立的制度,并顺应社会发展需要而不断改革、不断完善;第三,政府收支分类体系改革对于政府部门预算管理和行政事业单位会计核算影响重大,满足了政府财政信息监管方、政策制定方、发展方向研究方以及社会所有公民的基本诉求,为政府预算管理和行政事业单位会计核算走向成熟和完善提供了良好的理论基础和实施平台;第四,我国高等院校的会计核算在信息披露方式、内容等方面存在诸多缺陷,导致报表编制者与使用者的信息不对称,对报表利益相关者带来不便,因此,我国高校会计核算存在的问题需要进一步深入挖掘,实现从收付实现制向以收付实现制为主、权责发生制为辅的会计核算进行转变,进一步改进和完善会计信息披露。
[Abstract]:With the gradual establishment and perfection of the new public finance system in China, the traditional classification of government revenue and expenditure has not been enough to reflect the functions of the government, let alone to meet the needs of market economy and public finance. In recent years, the reform of the classification of government revenue and expenditure involves the successive introduction of various policies and measures, at the same time, it also brings profound and important influence. The influence of the reform of government revenue and expenditure classification on the accounting of administrative institutions has been reinterpreted and paid close attention to by the theoretical and practical departments. This paper probes into the main influence of the reform of the classification of government revenue and expenditure on the accounting of administrative institutions, and puts forward some policy suggestions based on the establishment of normative analysis and argumentation framework. It has important theoretical value and practical significance for deepening the reform of government revenue and expenditure classification and constructing and perfecting scientific public finance system. By means of normative analysis and case analysis, this paper makes a deep analysis of the development and changes of the classification system of government revenue and expenditure, the current accounting situation of administrative institutions and the influence of the reform of government revenue and expenditure classification on the accounting of administrative institutions. This paper constructs the theoretical analysis frame of the influence of government revenue and expenditure classification reform on the accounting of administrative institutions. Based on theoretical analysis, taking a university in Shaanxi Province as an example, this paper analyzes the main current situation of accounting and accounting under the opportunity of government revenue and expenditure classification reform, summarizes the problems in accounting and draws corresponding enlightenment. Finally put forward the relevant countermeasures and suggestions to the administrative institutions. Through the combination of theoretical analysis and case analysis, the following conclusions are drawn: first, the implementation of the reform of the classification of government revenue and expenditure is not only conducive to improving the national financial efficiency and enhancing the transparency of the fiscal budget, Moreover, it can promote the establishment of a financial analysis system in line with international standards and promote international cooperation and exchange. Second, under the unified arrangements of the national financial department, The administrative departments and institutions conform to the trend and combine accounting methods with the needs of economic development and changes in their own functions. The accounting work has gradually formed a relatively standardized and independent system. Third, the reform of the classification system of government revenue and expenditure has a great impact on the budget management of government departments and accounting of administrative institutions, and meets the needs of the government financial information supervisor. The basic demands of policy makers, researchers and all citizens of society provide a good theoretical basis and implementation platform for government budget management and accounting of administrative institutions. There are many defects in the way of information disclosure and the content of accounting in colleges and universities of our country, which leads to the asymmetry of information between the report makers and the users, and brings inconvenience to the stakeholders of the statements, so, In order to improve and perfect the disclosure of accounting information, the problems existing in the accounting of colleges and universities in China need to be further explored, from the cash basis to the accounting system, which is based on the cash basis and supplemented by the accrual basis.
【学位授予单位】：陕西科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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