基于主体功能区生态预算合作的财务信息披露研究

发布时间：2018-03-25 06:01

本文选题：主体功能区　切入点：生态预算合作　出处：《湖南大学》2014年硕士论文

【摘要】：为改善主体功能区生态资源环境现状，各级政府除了进行中央到地方政府之间财政资金的间接合作，还进行了主体功能区之间财政资金的直接合作。随着雾霾、水资源等环境问题加深，引发政府公信力危机，，社会公众更加关注政府对用于保护主体功能区的生态预算资金的来源与使用情况。因而有必要将现行散落在传统政府预算资金与不同主体功能区之间转移资金加以整合，形成主体功能区生态预算合作资金。因为这些资金都用于主体功能区的生态资源环境管理，所以对主体功能区生态预算合作资金的信息披露加以研究，对提高各级政府的公信力有重大意义。文章以公共受托责任理论、信息不对称理论和利益相关者理论为理论基础，对主体功能区的财务信息披露问题进行了相应的分析。紧接着分析主体功能区生态预算信息使用者，探讨信息使用者的财务信息需求，发现主体功能区生态预算信息使用者影响主体功能区之间生态预算资金的合作，进而对主体功能区的财务信息披露提出了更高要求。结合主体功能区生态预算信息使用者的需求确定以生态预算合作为基础的主体功能区财务信息披露目标，以目标为导向讨论基于主体功能区生态预算合作的财务信息披露的基本框架，进而设计基于主体功能区生态预算合作的财务信息披露主体、质量特征与内容，以满足信息使用者的财务信息需求。最后本文建议从规范纵横交错的财政转移支付信息披露制度，构建完善的主体功能区生态预算报告，制定规范财务信息编制的主体功能区会计准则三个方面改善我国政府生态预算信息披露现状。
[Abstract]:In order to improve the present situation of ecological resources and environment in the main functional areas, governments at all levels not only cooperate indirectly with the central and local governments, but also cooperate directly with the financial funds among the main function areas. With the development of haze, The deepening of environmental problems such as water resources has led to a crisis in the credibility of the government. The public is more concerned about the source and use of the ecological budget funds used to protect the main function areas. Therefore, it is necessary to integrate the funds currently scattered between the traditional government budget funds and the transfer funds between the different main function areas. Forming the ecological budget cooperation funds of the main function areas. Because these funds are used for the ecological resources and environment management of the main function areas, the information disclosure of the ecological budget cooperation funds in the main function areas is studied. To improve the credibility of all levels of government has great significance. Based on the theory of public fiduciary responsibility, asymmetric information theory and stakeholder theory, This paper analyzes the problem of financial information disclosure in the main function area, and then analyzes the ecological budget information users in the main function area, and probes into the financial information needs of the information users. It is found that the users of the ecological budget information in the main function area affect the cooperation of the ecological budget funds among the main function areas, Furthermore, it puts forward higher requirements for the disclosure of financial information in the main functional areas. According to the needs of the users of the ecological budget information in the main function areas, it determines the financial information disclosure objectives of the principal functional areas based on the ecological budget cooperation. This paper discusses the basic framework of financial information disclosure based on the ecological budget cooperation of the main function area, and then designs the main body, the quality characteristics and the content of the financial information disclosure based on the ecological budget cooperation of the main function area. In order to meet the financial information needs of information users, this paper proposes to establish a perfect ecological budget report of the main function area from the standard and crisscross financial transfer payment information disclosure system. In order to improve the present situation of ecological budget information disclosure of our government, we should formulate the accounting standards of the main function area to standardize the compilation of financial information.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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