基于权责发生制确认基础的政府会计改革研究

发布时间：2018-04-15 02:25

本文选题：政府会计 + 会计基础　；参考：《苏州大学》2014年硕士论文

【摘要】：随着经济全球化和会计国际化的进一步发展，政府会计改革的浪潮不仅席卷了西方各国，发展中国家也开始在不同程度上引入权责发生制并积极进行探索。权责发生制政府会计更加能满足新公共管理的需求，与传统收付实现制相比具有巨大的优越性，这成为世界上大多数国家的共识。改革我国现有政府会计体系势在必行。政府会计是会计系统的一个重要分支，也是政府预算管理的技术基础。会计确认基础作为会计体系的基石，什么样的会计确认基础决定了什么样的会计体系，因此权责发生制改革更是重中之重。权责发生制的引入是个热点也是个难点，它作为我国政府会计改革的核心内容，不仅仅是技术上的变革，而且是政府会计功能的根本性转变，，这也注定了它将是一个循序渐进的长期过程。权责发生制会计所提供的会计信息在增强政府财政的透明度、促进政府机构提高运行效率、提高政府的持续性执政能力等方面都发挥着积极的作用，因此，对它的深入研究就显得尤为重要。本文正是基于这一大背景，对我国权责发生制政府会计改革相关问题进行了探讨。本文分五个部分，分别是：第一部分为导论。第二部分阐述了政府会计的含义、我国政府会计的现状、四种政府会计基础的类型以及政府会计目标对政府会计确认基础的影响，并介绍了权责发生制政府会计的理论基础。第三部分指出我国现行政府会计确认基础存在的问题。第四部分对美国政府会计改革经验进行分析总结，指出其权责发生制政府会计改革带来的优越性，并借鉴其改革成功经验，以此来更好地为我国政府会计确认基础改革提供指导。第五部分是提出我国政府会计确认基础改革的具体措施和路径设计。
[Abstract]:With the further development of economic globalization and accounting internationalization, the wave of government accounting reform has not only swept the western countries, developing countries have also begun to introduce accrual basis in varying degrees and actively explore.The accrual basis of government accounting can meet the needs of new public management and has great advantages compared with the traditional cash basis, which has become the consensus of most countries in the world.It is imperative to reform the existing government accounting system in China.Government accounting is an important branch of accounting system and also the technical basis of government budget management.As the cornerstone of accounting system, the foundation of accounting recognition determines what kind of accounting system, so the reform of accrual basis is the most important.The introduction of accrual basis is a hot and difficult point. As the core content of government accounting reform in China, it is not only a technical change, but also a fundamental change of government accounting function.It is also destined that it will be a long and gradual process.The accounting information provided by accrual accounting plays an active role in enhancing the transparency of government finance, promoting the efficiency of government agencies and improving the ability of government to govern continuously.It is particularly important to study it in depth.Based on this background, this paper probes into the reform of government accounting on accrual basis.This article is divided into five parts, respectively: the first part is an introduction.The second part expounds the meaning of government accounting, the present situation of government accounting in our country, the types of four governmental accounting bases and the influence of government accounting objectives on the recognition basis of government accounting, and introduces the theoretical basis of government accounting on accrual basis.The third part points out the problems existing in the foundation of government accounting recognition.The fourth part analyzes and summarizes the experience of American government accounting reform, points out the advantages brought by the accrual accounting reform, and draws lessons from its successful experience.In order to better provide guidance for our government accounting recognition reform.The fifth part is to put forward the concrete measures and path design of the government accounting recognition foundation reform in our country.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F810.6

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