我国政府财务报告制度的历史沿革

发布时间：2018-06-13 10:09

本文选题：现代财政制度 + 政府财务报告制度　；参考：《经济研究参考》2015年58期

【摘要】：我国政府财务报告制度有一个产生、发展和走向现代化的演进过程。就广义角度考察,我国政府财务报告制度已有3000余年历史,大致可分为五个重要时期。就本质而言,在我国漫长历史中存在的自下而上向统治者或高层管理者报告财政预决算情况的制度,虽然也属于一种政府财务报告制度,但与现代意义上政府财务报告制度不可同日而语,而建立在民主政治基础上向人民代议机关及广大民众系统公布公共财务状况才是现代政府财务报告制度的真正要义。我国政府财务报告制度由前者向后者的根本转变,从形式上发生在民国时期,从实质上发生于1954年人民共和国第一部宪法颁布以后,而内容比较完整的权责发生制政府财务报告制度则于2014年8月刚刚载入《预算法》并从此进入改革实施的快车道。本文以政府财务报告制度的构成要素为线索相对系统地阐述了我国政府财务报告制度的演进历程。
[Abstract]:China's government financial reporting system has a process of emergence, development and modernization. From a broad perspective, China's financial reporting system has a history of more than 3000 years, which can be divided into five important periods. In essence, the bottom-up system of reporting financial estimates to rulers or top managers in our country's long history is also a system of government financial reporting. But it can not be compared with the government financial reporting system in the modern sense, and the real meaning of the modern government financial reporting system is to publish the public financial situation to the representative organs of the people and the general public system on the basis of democratic politics. The fundamental transformation from the former to the latter occurred in the period of the Republic of China and in essence after the promulgation of the first Constitution of the people's Republic of China in 1954. The government financial reporting system, which is relatively complete in content, was just loaded into the Budget Law in August 2014 and has been on the fast track of reform since then. Based on the elements of the government financial reporting system, this paper expounds the evolution of the government financial reporting system in China.
【作者单位】：北京外国语大学;河北省财政学会;
【分类号】：F812.2

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