S行政单位实行权责发生制会计的研究

发布时间：2018-11-06 20:55

【摘要】：长期以来，政府公共部门的会计确认基础都不同于企业，企业早在几百年前就开始用权责发生制进行会计核算，而政府会计则一直以收付实现制作为会计确认基础。但随着社会各界对财政资金的使用效益、政府财务信息的完整性和透明度越来越关注，令目前以收付实现制为基础的政府会计显现出越来越多的弊端，逐渐不适应当前的社会要求和公众需要。为了顺应这些新需求，我国有必要对现行的收付实现制政府会计加以改革，逐步引入权责发生制的政府会计确认基础，实现政府会计目标和职能的转变。为研究在行政单位会计核算中引入权责发生制的可行性，本文在对政府会计的概念进行界定的基础上，对政府会计收付实现制和权责发生制进行了对比分析，并指出引入权责发生制的理论依据，在对本文进行理论分析的基础上，结合行政单位会计核算现状和前沿趋势，以S行政单位会计为例，，通过对该单位的日常会计核算业务进行反映，指出其目前这种采用收付实现制的会计核算方式存在诸多问题，如资产未能准确计量、负债未能合理反映、收支未能有效配比等，而要解决这些问题，最主要的途径就是要逐步引入权责发生制。指出引入权责发生制，不仅是顺应国际上的先进的改革趋势，也是各行政单位会计核算及公众信息需求的内在要求。为表明在行政单位引入权责发生制的可行性，本文还对S行政单位引入权责发生制的会计核算进行了假设性的具体操作，在理论层面和概念层面对收付实现制核算中存在的问题进行了完善。当然由于我国行政单位会计多年来一直采用收付实现制，向权责发生制核算方法进行改革的过程中必然存在诸多问题，不仅是制度上需要改革，人员素质、会计环境等方面也亟待完善。当然，尽管面对很多困难，需要看到的是现在已经具备了改革的部分保障条件，引入权责发生制是大势所趋。
[Abstract]:For a long time, the foundation of accounting recognition in government public sector is different from enterprise. Enterprises began to use accrual basis of accounting as early as a few hundred years ago, while government accounting has always been based on the realization of cash and cash as the basis of accounting recognition. However, with the benefit of the use of financial funds from all walks of life, the integrity and transparency of government financial information are becoming more and more concerned, which makes government accounting, which is based on the cash basis at present, showing more and more drawbacks. Gradually do not adapt to the current social requirements and public needs. In order to meet these new demands, it is necessary for our country to reform the current government accounting on the basis of cash and cash, and gradually introduce the recognition basis of government accounting based on accrual basis to realize the transformation of government accounting objectives and functions. In order to study the feasibility of introducing accrual basis into the accounting of administrative units, this paper, on the basis of defining the concept of government accounting, makes a comparative analysis of the realization basis of government accounting income and payment and accrual basis. It also points out that the theoretical basis of introducing accrual basis, on the basis of theoretical analysis of this paper, combined with the current situation and forward trend of accounting of administrative units, taking S administrative unit accounting as an example, By reflecting the daily accounting business of the unit, the paper points out that there are many problems in the current accounting method of the unit, such as the failure to measure assets accurately, the failure to reflect liabilities reasonably, the failure to match income and expenditure effectively, and so on. To solve these problems, the main way is to gradually introduce accrual basis. It is pointed out that the introduction of accrual basis is not only to conform to the international advanced reform trend, but also to meet the internal requirements of accounting and public information needs of various administrative units. In order to show the feasibility of introducing accrual basis in administrative unit, this paper also carries on the hypothetical concrete operation to the accounting of S administrative unit introducing accrual basis. At the theoretical and conceptual levels, the problems in cash accounting are improved. Of course, there must be many problems in the process of reforming the accounting method of accrual basis because the accounting system of administrative units in our country has been implemented on the basis of cash and cash for many years, not only the system needs to be reformed, but also the quality of personnel. Accounting environment and other aspects need to be improved. Of course, in spite of many difficulties, we need to see that some of the safeguards for reform are now in place, and the introduction of accrual basis is the trend of the times.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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