我国政府财务报告改革的研究

发布时间：2018-07-08 11:46

本文选题：政府财务报告 + 政府会计　；参考：《苏州大学》2014年硕士论文

【摘要】：政府财务报告作为政府会计的最终“产品”，是政府解除公共受托责任的有效凭证，也是信息使用者进行经济和社会决策的重要依据。我国现行的政府财务报告体系源于1997年预算会计改革以后形成的预算会计报告体系。近几年来，我国又在原有制度的基础上，对行政事业单位的会计制度作出了进一步的完善和改进。目前，我国政府单位财务报告编制的主要依据为1998年初开始实行的《财政总预算会计制度》、2013年初开始实行的新《事业单位会计准则》、《事业单位会计制度》以及今年初开始实行的新《行政单位会计制度》。但是，政府财务报告和政府单位财务报告是两个不同层次的概念。我国现行的政府财务报告从严格意义上来说还只是预算执行情况报告，侧重于提供反映政府预算执行情况及其结果的信息，，缺乏对预算收支以外的政府财务收支活动情况以及财务状况等信息的反映。而随着我国财政管理体制改革的不断深入，我国现行政府财务报告模式的弊端日益显露，已不能充分满足信息使用者的需求，从而也无法满足政府履行公共受托责任的要求。因此，我国政府财务报告的改革显得十分紧迫。然而，我国在政府财务报告改革的理论研究方面，尚处于起步阶段，还有许多地方需要完善，而相关政府会计和财务报告准则规范的出台更是进展缓慢。鉴于此，本文拟从我国政府财务报告的现状及存在问题出发，借鉴国外政府财务报告改革的成功经验，从理论和实务两个层面对我国现行政府财务报告提出改进建议。在理论方面，着重探讨政府财务报告的目标、主体以及编报的会计基础等相关问题；在实务方面，充分借鉴国外发达国家政府财务报告体系的结构与内容，并结合我国现行的预算会计报告模式，初步探索建立一套真正具有中国特色和国际可比性的政府财务报告体系。
[Abstract]:As the final "product" of government accounting, government financial report is an effective certificate for the government to release its public fiduciary responsibility, and is also an important basis for information users to make economic and social decisions. The current government financial reporting system in our country originates from the budget accounting reporting system formed after the budget accounting reform in 1997. In recent years, the accounting system of administrative institutions has been further perfected and improved on the basis of the original system. At present, The compilation of financial reports of government units in China is mainly based on the implementation of the "Financial General Budget Accounting system" at the beginning of 1998, the new Accounting Standards for institutions, the "Accounting system for institutions" implemented in early 2013, and the opening of the year at the beginning of this year. The new Accounting system for Administrative Units. However, government financial report and government unit financial report are two different levels of concept. The current government financial report of our country is only a budget performance report in a strict sense, focusing on providing information that reflects the implementation of the government budget and its results. Lack of information on government financial activities and financial situation other than budget income and expenditure. With the deepening of the reform of the financial management system in our country, the malpractice of the current government financial reporting mode has been exposed day by day, which can not fully meet the needs of the information users, and thus can not meet the requirements of the government to fulfill the public fiduciary responsibility. Therefore, the reform of our government financial report is very urgent. However, the theoretical research of government financial report reform in China is still in its infancy, and there are still many areas to be improved, and the introduction of relevant government accounting and financial reporting standards is even slower. In view of this, this paper intends to start from the present situation and existing problems of our government financial report, draw lessons from the successful experience of foreign government financial report reform, and put forward some suggestions for improvement of our country's current government financial report from the two aspects of theory and practice. In theory, the paper mainly discusses the object, subject and accounting basis of government financial report, and draws lessons from the structure and content of foreign developed country government financial report system in practice. Combined with the current budget accounting reporting mode in our country, this paper preliminarily explores the establishment of a set of government financial reporting system with Chinese characteristics and international comparability.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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