我国政府财务信息披露改进研究

发布时间：2018-03-29 12:12

本文选题：政府财务信息　切入点：信息披露　出处：《财政部财政科学研究所》2014年博士论文

【摘要】：影响推动政府财务信息披露改革的因素有很多,如政府财务压力、资本市场的影响、外部的准则制定机构、会计职业团体的利益等等。从世界范围来看,政府财务信息披露改革的主要动因之一是债务风险问题造成的财务压力。我国也正面临类似的情况。地方政府债务风险问题已日渐成为改进我国政府财务信息披露最为急迫甚至也最为重要的驱动因素。包括债务信息在内的政府财务信息主要应由政府的会计系统提供。由于目前我国政府的会计系统存在职能不全面,分析不到位等问题,制约了政府财务信息披露的全面性、合理性、有效性,也在很大程度上影响了相关管理者对地方政府债务风险的监督与控制。在这一背景下,基于地方政府债务风险监控等动因,研究改进完善我国政府财务信息披露,乃至建立健全我国政府会计系统,已成为当前我国会计实务界和理论界关注的重要问题。本文以政府职能理论、公共选择理论、公共产品理论等理论基础为指导,对政府财务信息披露的相关概念进行剖析,提出政府财务信息披露的涵义、信息质量特征、披露目标、会计基础、形式与内容等基本框架。通过规范分析与实证检验相结合的方式,本文考察了我国政府财务信息披露的经验和存在的问题,并分析了问题产生的根源。本文选取美国、英国、法国等典型国家和我国企业财务信息披露改革的实践作为研究对象,通过比较分析,归纳了其中可资借鉴的共性做法和有益经验。基于上述分析,本文研究提出了我国政府财务信息披露改进的总体目标和近、中、远期分步目标建议。结合这些目标,本文提出了层层递进、先易后难的我国政府财务信息披露改进方案,并尝试对这些思路措施进行了描画：基于目前最为急迫的地方政府债务风险问题,近期应提供高质量的政府债务信息,为此,可审慎推动政府债务核算基础的转换。本文从变革预算会计系统中政府债务核算模式着手突破,采用收付实现制和权责发生制相结合的方式核算、披露一级政府债务。即保留现行以收付实现制核算的科目,增加一些对决策中起重大作用、但在当前的预算会计系统中尚未得到恰当反映的权责发生制债务科目以满足使用者的需要,更加全面地披露政府债务情况。本文还构建了政府债务风险预警披露机制并利用公开数据进行了可行性检验。考虑环境变迁对政府财务信息披露的影响,中期应披露相对全面的政府财务信息,为此,可先试点、再试行政府财务报告制度。从中期来看,在尚未制定出台相关政府财务会计制度情况下,本文提出通过转换预算会计数据以及搜集整理并汇总披露政府相关财务信息的构想,并对政府财务报告的主要内容、报告主体及其包含的合并范围、与预算报告的关系进行了界定。本文研究设计了我国政府财务报告信息披露机制,并基于我国实际情况提出了具体路径建议。远期为全面反映政府公共受托责任,应建立健全政府会计系统,还应注重发挥政府管理会计、审计鉴证等在我国政府财务信息披露中的协同作用,从而深度披露政府财务信息。本文研究提出了凸显我国特色的、以政府财务会计和政府预算会计为主体、政府管理(成本)会计等为补充、各子系统相对独立的三轨制政府会计系统模式。本文围绕政府财务信息披露的主体与信息使用者、形式与内容、披露目标、会计基础以及信息质量特征,阐述了我国政府财务信息披露体系的构建策略。本文还对如何通过规划设计、整合完善政府财务会计、预算会计系统来强化我国政府财务信息披露,如何发挥政府管理会计、审计鉴证在我国政府财务信息披露中的协同作用进行了研究。
[Abstract]:There are many factors affecting the promotion of government financial information disclosure reform, such as the government financial pressure, the impact of the capital market, external accounting standard setters, occupation group interests and so on. From the view of the world, one of the main reasons of government financial information disclosure reform is caused by the risk of debt problems in financial pressure. China is also facing similar the situation. The problem of local government debt risk has become the improvement of our country government finance information disclosure is the most urgent and the most important driving factors. To provide the accounting system of government financial information mainly by government debt, including information. Due to the current accounting system of our government functions are not comprehensive, the analysis is not in place and other issues restricted, comprehensive, government financial information disclosure rationality, validity, also have great influence on the related management of local government debt The supervision and control of financial risk. In this context, the local government debt risk monitoring and motivation based on, research to improve and perfect our country government finance information disclosure, and establish and improve the government accounting system in our country, has become the important issues of current accounting theory and practice circles.
In this paper, the theory of government functions, public choice theory, public goods theory as guidance, the relevant concepts of government financial information disclosure of the analysis, put forward the meaning of government financial information disclosure, information disclosure quality characteristics, objectives, basic accounting, the basic framework of form and content. Through the combination of normative analysis and empirical test. The way, this paper examines the financial information disclosure of our country government experience and existing problems, and analyzes the causes of the problems. This paper selects the United States, Britain, France and other typical countries and our country enterprise financial information disclosure reform practice as the research object, through comparative analysis, summarizes the common practice and reference good experience. Based on the above analysis, this paper puts forward our country government finance information disclosure and improve the overall goal, long-term goal, step by step with this proposal. Some goals, this article puts forward the improvement plan of the financial information disclosure of our government, which is progressively progressive and difficult to follow, and tries to describe these ideas and measures.
Based on the local government debt risk problem urgent, short-term government debt should provide high quality information, therefore, be prudent to promote conversion of government debt accounting basis. This paper begins from the reform of budget accounting system in government debt accounting mode breakthrough, realize the combination of the cash accounting system and responsibility, disclosure the level of government debt. That is to retain the existing accounting subjects on cash increase play an important role in some of the decision, but in the current budget accounting system has not been properly reflect the accrual of debt subject to meet the needs of users, more comprehensive disclosure of government debt. This paper also constructs the government debt risk early warning disclosure mechanism and carried out a feasibility test using publicly available data.
Considering the impact of environmental change on the government financial information disclosure, the medium should be disclosure of government financial information, relatively comprehensive in the first pilot, and then try out the government financial reporting system. In the medium term, the government has not been formulated the relevant financial and accounting system conditions, this paper through the conversion of budget accounting data and collect and summarize the conception of disclosure government financial information, and the main content of the government financial report, the report contains the subject and scope, and budget reports are defined. This paper designs our government financial reporting information disclosure mechanism, and the actual situation in our country is put forward based on the specific path.
Long term in order to reflect the public accountability of government, the government should establish a sound accounting system, should also pay attention to the government management accounting, auditing and other synergies in our government financial information disclosure, disclosure of government financial information. Thus the depth has been put forward in this paper to highlight the characteristics of our country, the government financial accounting and government budget accounting as the main body, the government management (cost) accounting for supplement, mode three system of government accounting system of each subsystem independently. This paper focuses on the government finance information disclosure and information disclosure of user, form and content, goal, characteristics and basic accounting information quality, this paper expounds the construction strategy of China's government financial information disclosure system. This paper also on how to plan and design, improve the integration of government financial accounting, budget accounting system to strengthen our country government finance information disclosure, how to play politics The coordination role of the government management accounting and the audit authentication in the financial information disclosure of the Chinese government has been studied.

【学位授予单位】：财政部财政科学研究所
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F810.6

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