政府会计体系三分法与预算会计的优先完善

发布时间：2018-01-28 06:50

本文关键词： 会计分立预算会计支出周期成本会计　出处：《会计之友》2017年04期 　论文类型：期刊论文

【摘要】：中国公共财政管理改革的持续深化,特别是强化预算执行控制、增进财政透明度以及推动财政绩效评价的诉求,使得加快建设功能完整且相对分立的政府会计体系,变得比过去任何时候都更加重要和紧迫。文章旨在阐明,该体系应该并且可以由预算会计、财务会计和成本会计三个支柱联结而成。鉴于功能失调的现行"预算会计"并非真正义上的预算会计,建设基于支出周期的全面的预算会计,使其至少有能力跟踪支出承诺与义务信息,应置于改革议程中最优先的位置。开发成本会计以使其能够有效地支持绩效评价与管理,亦应尽快纳入相关改革议程,引入作业成本法以核算产出与成果的完全成本尤其重要。
[Abstract]:The continuous deepening of China's public financial management reform, especially the strengthening of budget implementation control, improve financial transparency and promote financial performance evaluation. This makes it more important and urgent than ever to accelerate the construction of a fully functional and relatively separate government accounting system. The purpose of the article is to clarify that the system should and can be accounted for by budget. The three pillars of financial accounting and cost accounting are linked. In view of the fact that the current "budget accounting" with dysfunctional functions is not the true budget accounting, we should build a comprehensive budget accounting based on the expenditure cycle. To enable it to track expenditure commitments and obligations at a minimum, it should be placed at the top of the reform agenda. Develop cost accounting to enable it to effectively support performance evaluation and management. It should also be brought into the relevant reform agenda as soon as possible. It is particularly important to introduce activity-based costing to calculate the full cost of outputs and results.
【作者单位】：中央财经大学;
【分类号】：F810.6
【正文快照】： 一、引言如果说财政预算系统提供“第一道防火墙”——用以防止盗用和挪用并有效利用公共资源[1],那么,政府会计就是第二道防火墙。作为财政管理的技术基础,政府会计用以合理地确保:财务交易得到适当记录,预算执行的财务合规性控制,准确核算政府活动的完全成本。基于第一个目

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