国家善治导向的政府综合财务报告改革——印尼的经验与借鉴

发布时间：2018-03-19 23:06

本文选题：国家善治　切入点：政府会计　出处：《厦门大学学报(哲学社会科学版)》2017年03期 　论文类型：期刊论文

【摘要】：近年来,一系列法律规章奠定了我国政府综合财务报告制度改革的战略方向和蓝图。印尼以英联邦国家为模板进行公共部门会计改革已经有10多年,其核心是在现金制预算会计的基础上渐进式引入应计制会计、制定政府会计准则以及各级政府编制、审计和公开应计制政府综合财务报告,但仍存在政府会计准则的遵循程度较低、政府财务报告质量低下以及政府财务报告未被充分利用等问题。高质量的政府会计和财务报告能够提升国家善治实务,国家善治所诉求的公开、透明、责任、参与、回应、有效等基本原则,诸多方面能够通过政府综合财务报告实现。我国政府综合财务报告制度的建设和执行可从循序渐进的改革、保持相关政策的统一性、建设自动化的政府财务管理信息系统、加强人力资源建设、引入年度审计制度、提升报告的有用性、完善配套政策等角度借鉴印尼经验,以期促进国家善治实务、早日实现国家治理体系和治理能力现代化。
[Abstract]:In recent years, a series of laws and regulations have laid down the strategic direction and blueprint for the reform of our government's comprehensive financial reporting system. Its core is the gradual introduction of accrual accounting on the basis of cash budget accounting, the formulation of government accounting standards, and the compilation, auditing and disclosure of government comprehensive financial reports on the accrual basis. However, there are still problems such as low compliance with government accounting standards, poor quality of government financial reports and underutilization of government financial reports. High quality government accounting and financial reporting can enhance good governance practices in the country. The principles of openness, transparency, accountability, participation, response, effectiveness, etc. Many aspects can be realized through the comprehensive financial report of the government. The construction and implementation of the comprehensive financial reporting system of the government of our country can be carried out from the step by step reform, to maintain the unity of relevant policies, to build an automated government financial management information system. Strengthen the construction of human resources, introduce the annual audit system, enhance the usefulness of the report, perfect the supporting policies and learn from the Indonesian experience, in order to promote the practice of good governance in the country and realize the modernization of the national governance system and governance capacity at an early date.
【作者单位】：华侨大学工商管理学院;厦门大学管理学院;
【基金】：教育部人文社会科学研究规划基金青年项目“公共部门财务报告内部控制质量:基于组织经济学的经验研究”(15YJC790098);教育部人文社科重点研究基地重大项目“公共部门财务治理问题研究”(14JJD630003) 国家自然科学基金项目“国家治理情境下政府综合财务报告体系构建”(71473211)
【分类号】：F810.6

【相似文献】