编制权责发生制政府综合财务报告

发布时间：2018-02-25 22:37

本文关键词： 权责发生制财务报告收付实现制政府信用债务管理财政监督预算执行结果决算报告公共财政管理财政透明度 　出处：《中国财政》2015年01期 　论文类型：期刊论文

【摘要】：编制权责发生制政府综合财务报告是国际上公共财政管理的发展方向。我国长期以来实行的是以收付实现制为基础的决算报告制度,对于反映政府及其组成部门预算执行结果发挥了重要作用,但是仅实行决算报告制度无法完整反映政府拥有的各类资产和负债,以及政府的运行成本,难以准确反映政府财务状况,不利于有效防范财政风险,不利于监督和考评政府绩效。十八届三中全会明确提出"建立权责发生制的政府综合财务报告制度"的要求,此次新预算法也新增条文(第九十七条),首次赋予这一要求明确的法律效力。建立权责发生制政府综合财务报告,对于加强政府债务管理和预算绩效管理,建立地方政府发债评级机制,强化财政监督,提高财政透明度等都有十分重要的意义。以国际经验为借鉴,结合我国国情,深入探讨下一步如何全面贯彻实施这一制度是推进这项改革的当务之急。
[Abstract]:It is the development direction of the international public financial management to compile the government comprehensive financial report on the accrual basis. The final account reporting system based on the cash basis has been practiced in our country for a long time. It has played an important role in reflecting the results of the budget implementation of the Government and its constituent departments, but the implementation of the final account reporting system alone cannot fully reflect the various types of assets and liabilities owned by the Government, as well as the operating costs of the Government. It is difficult to accurately reflect the financial situation of the government, is not conducive to effectively preventing financial risks, and is not conducive to the supervision and evaluation of government performance. The 18 Plenary session of the third Plenary session of the third Central Committee explicitly put forward the requirement of "establishing a comprehensive financial reporting system based on accrual basis of government". The new budget law also adds new provisions (97th articles), which for the first time give clear legal effect to this requirement. The establishment of an accrual basis for comprehensive government financial reporting will strengthen government debt management and budget performance management. It is of great significance to establish a rating mechanism for local governments to issue bonds, strengthen financial supervision and improve fiscal transparency. How to carry out this system thoroughly is an urgent task to push forward the reform.
【作者单位】：上海财经大学公共经济与管理学院;
【分类号】：F810.6

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