政府综合财务报告试编阶段问题研究

发布时间：2018-05-25 16:52

本文选题：政府会计 + 政府财务报告　；参考：《财政研究》2017年02期

【摘要】：政府财务报告作为新公共治理体系中的内容,有助于提高财政透明度、中长期财政决策效率和绩效考评效果,是现代政府治理的重要手段。中国政府自2011年起开始试点编制政府综合财务报告,陆续颁布了一系列相关会计制度与编制指南办法。但受限于试编的政府综合财务报告仅在内部使用,导致外部无法评价试编阶段的成果与问题,不利于政府综合财务报告改革的推进。有鉴于此,本文通过借鉴国外政府财务报告编制的实践经验,以政府综合财务报告一线编制人员发表的论文作为研究样本,从试编整体状况与不同政府层级两个视角来归纳提炼我国试编阶段中遇到的试编困境,为下一阶段的正式政府综合财务报告编制提供借鉴与指引。
[Abstract]:As the content of the new public governance system, the government financial report is helpful to improve the transparency of finance, the efficiency of medium and long term financial decision and the effect of performance evaluation, which is an important means of modern government governance. Since 2011, the Chinese government has been working out government comprehensive financial reports on a pilot basis, and has promulgated a series of related accounting systems and guidelines one after another. However, limited by the trial compilation of the government comprehensive financial report is only used in the internal, resulting in external can not evaluate the results and problems of the pilot stage, which is not conducive to the government comprehensive financial report reform. In view of this, this paper draws lessons from the practical experience of foreign government financial report compilation, and takes the paper published by the front-line staff of the government comprehensive financial report as the research sample. From two angles of view of the overall situation of trial compilation and different levels of government, this paper sums up the difficulties encountered in the trial compilation stage of our country, and provides reference and guidance for the next stage of formal government comprehensive financial report compilation.
【作者单位】：浙江财经大学会计学院;
【分类号】：F810.6

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