新疆自治区本级政府财务报告问题研究

发布时间：2018-01-14 22:06

本文关键词：新疆自治区本级政府财务报告问题研究　出处：《新疆财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：自改革开放以来，我国由计划经济向社会主义市场经济发展，随着近年来市场经济、行政体制改革的不断发展和政府职能的转变等，我国的政府预算会计为了适应社会的发展也在不断推行了一系列措施，，收支两条线、国库的集中收付制及修正的权责发生制等弥补了收付实现制下的预算会计的许多缺陷，从而更加全面的反映了政府财务信息。但与欧美等发达国家相比，不管从财务报告的理论研究来看，还是从时间的维度来看,我国政府财务报告在许多方面都无法准确的反映现行政府的财务信息有很多值得向他们借鉴和改进的。西方发达国家自二十世纪八十年代以来相继掀起了新公共管理改革的浪潮，已经拥有较为完善的政府财务报告的概念框架及体系。2010年3月1日，我国财政部印发的《关于进一步做好预算信息公开工作的指导意见》，不但详细规定了公开各部门预算报表的范本,而且对各个层级政府公开预算提出了明确的要求。政府会计改革以信息公开为主要内容,并逐渐演变为建立规范的政府财务报告。2009年海南作为第一个编制政府综合财务报告的试点，随后各省陆续开始了探索编制政府财务报告的艰难曲折之路，也已经取得了一定的成果。本文就是基于新疆维吾尔自治区本级政府财务报告，参考和借鉴国内外在编制财务报告中的先进理论和实践经验，对自治区本级政府试编的财务报告进行分析，发现存在的具体问题并设想未来编制自治区政府报告的发展策略。本文采用了理论分析与实际案例相结合的方法，文章一共有七个章节。第一章主要阐述了研究背景、意义和方法、国内外研究现状评析及本篇文章的框架及创新之处等。第二章简要阐述了政府财务报告相关的政府职能和信息披露、新公共管理理论、公共受托责任理论等。第三章是对编制新疆维吾尔自治区本级政府财务报告的要求的叙述，让公众对政府财务报告的编制有初步的了解。第四章基于新疆维吾尔自治区本级政府财务报告的结果，从资产负债、融资渠道和资金使用效率三个方面进行分析，对其中一些指标进行计算分析指标反映的财务信息。第五章则在以上基础上分析自治区财政局在编制政府综合财务报告时存在的问题。第六章则是基于对自治区财务报告结果和存在问题的分析，针对新疆的具体情况，参考借鉴国外经验，提出未来可能的发展策略，希望能够为加快自治区本级政府财务报告的改进做出一点贡献，最后则是文章的结论。
[Abstract]:Since the reform and opening up, China has developed from planned economy to socialist market economy. With the development of market economy in recent years, the continuous development of administrative system reform and the transformation of government functions, etc. In order to adapt to the development of the society, the government budget accounting in our country has been carrying out a series of measures, two lines of revenue and expenditure. The centralized cash basis and the revised accrual basis of the treasury make up for many shortcomings of budget accounting under the cash basis, and thus more comprehensively reflect the financial information of the government. But compared with the developed countries such as Europe and the United States and other developed countries. No matter from the theoretical study of financial reports, or from the perspective of the dimension of time. Our government financial report can not accurately reflect the current government financial information in many ways. Western developed countries have set off a new public since 1980s. The wave of management reform. In March 1st 2010, China's Ministry of Finance issued the "guidance on further doing a good job in the disclosure of budget information". It not only specifies the model of opening the budget statements of various departments in detail, but also puts forward a clear request for the public budget of all levels of government. The main content of the reform of government accounting is the disclosure of information. In 2009, Hainan was the first pilot to compile the comprehensive financial report of the government. Subsequently, provinces began to explore the difficult and tortuous road of compiling government financial reports, and have also achieved certain results. This paper is based on the Xinjiang Uygur Autonomous region government financial reports at this level, reference and reference in the preparation of financial reports at home and abroad in the advanced theory and practical experience. This paper analyzes the financial report of the autonomous region government at the same level, finds out the concrete problems and conceive the development strategy of compiling the autonomous region government report in the future. This paper adopts the method of combining the theory analysis with the actual case. There are seven chapters in the article. The first chapter mainly describes the research background, significance and methods. The second chapter briefly expounds the government function and information disclosure of the government financial report, the new public management theory. The third chapter is the description of the requirements of compiling the financial report of Xinjiang Uygur Autonomous region. Let the public have a preliminary understanding of the compilation of government financial reports. Chapter 4th based on the results of the Xinjiang Uygur Autonomous region government financial reports from assets and liabilities. Financing channels and the efficiency of the use of funds are analyzed in three aspects. On the basis of the above, chapter 5th analyzes the problems existing in the preparation of the comprehensive financial report of the government by the bureau of finance of the autonomous region. Chapter 6th is based on the analysis of the financial information reflected in the indicators. Chapter 6th is based on the analysis of the financial information of the autonomous region. Financial reporting results and analysis of problems. In view of the concrete situation of Xinjiang, the paper puts forward the possible development strategy in the future by referring to the foreign experience, hoping to make some contribution to the improvement of the financial report of the autonomous region's government at the corresponding level, and finally, the conclusion of the article.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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