H省省级政府部门会计信息披露研究

发布时间：2017-12-30 22:09

本文关键词：H省省级政府部门会计信息披露研究　出处：《河南大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，在社会主义市场经济体制不断完善，政府职能由职能型向服务型政府转变的背景下，随着公众参政议政程度的加深，公众对了解政府受托责任履行情况的愿望也变得更加强烈，对政府信息公开提出了更高的要求。政府会计信息作为政府信息系统的有机组成部分，通过公布全面、准确的会计信息，可以系统地反映政府受托责任的履行情况，有效避免权力腐败，是提高政府治理效率的重要方式。2014年十二届人大二次会议，李克强总理在政府工作报告中指出：“实施全面规范、公开透明的预算制度。着力把所有政府性收入纳入预算，施行全口径预算管理。各级政府预算和决算都要向社会公开，部门预算要逐步公开到基本支出和项目支出，所有财政拨款的“三公经费”都要公开，打造阳光财政，让群众看明白、能监督。1”这充分体现了国家领导人对加强政府会计信息公开、透明和构建全面、系统的信息披露制度的决心。当前政府信息公开制度的建立，政府部门客观上成为我国政府会计信息披露的重要载体，政府部门承担的受托责任，也使得内外信息使用者对了解政府部门受托责任履行情况变得十分必要。针对部门会计信息披露的研究对完善整个政府会计信息披露，全面提高信息透明度具有十分重要的意义。基于专业硕士的论文要求，本文选取H省省级政府部门为研究对象，通过构建分析维度，对H省省级政府部门目前会计信息披露的现状进行分析，找出原因，提出改进建议。本文首先对国内外相关研究文献、基础理论进行综述，其次，基于委托代理理论、新公共管理理论、知情权理论构建分析维度，即从目标、完整性、质量、便捷性的角度下，对H省省级政府部门会计信息披露的现状进行分析，得出H省省级政府部门在会计信息披露建设中，存在会计信息披露不完整、信息质量有待提升、获得信息的便捷度需要优化等问题，通过问题分析，，得出原因为相关法律基础不完善、预算管理体制的制约、政府会计报告体系尚未建立、会计信息披露工作水平有待提高。最后，从国家整体设计层面和H省具体实施层面，提出H省省级政府部门会计信息披露的改进意见。本文结合当前政府部门信息公开实践以及社会热点问题，具有一定的实践意义。
[Abstract]:In recent years, under the background of the continuous improvement of the socialist market economic system and the transformation of the government function from the functional to the service-oriented government, with the deepening of the degree of public participation in politics. The public's desire to understand the implementation of the government's fiduciary responsibility has become stronger and higher requirements have been put forward for the disclosure of government information. Government accounting information is an organic part of the government information system. By publishing comprehensive and accurate accounting information, we can systematically reflect the performance of the government's fiduciary responsibility and effectively avoid power corruption. In 2014, the second session of the 12 National people's Congress, Premier Li Keqiang pointed out in the government work report: "the implementation of comprehensive norms. An open and transparent budget system. Efforts should be made to include all government revenues in the budget and to implement full-caliber budget management. The budgets and final accounts of governments at all levels should be made public to the public. The departmental budget should be gradually disclosed to the basic expenditure and project expenditure, and all the "three public funds" allocated by the government should be made public so as to create a sunshine finance for the masses to understand. This fully reflects the determination of national leaders to strengthen the openness, transparency and establishment of a comprehensive and systematic system of disclosure of government accounting information. At present, the establishment of government information disclosure system, government departments objectively become an important carrier of government accounting information disclosure, government departments bear the fiduciary responsibility. It also makes it necessary for internal and external information users to understand the implementation of government departments' fiduciary duties. The research on the disclosure of departmental accounting information will improve the whole government accounting information disclosure. It is very important to improve the transparency of information in an all-round way. Based on the requirements of professional master's thesis, this paper selects the provincial government departments of H province as the research object and constructs the dimension of analysis. This paper analyzes the present situation of accounting information disclosure of provincial government departments in H province, finds out the reasons and puts forward suggestions for improvement. This paper firstly summarizes the relevant research literature and basic theory at home and abroad, and then, based on the principal-agent theory, the new public management theory, the right to know theory to construct the analysis dimension, that is, from the goal, integrity, quality. In the view of convenience, this paper analyzes the current situation of accounting information disclosure of provincial government departments in H province, and concludes that accounting information disclosure is incomplete in the construction of accounting information disclosure of provincial government departments in H province. The quality of information needs to be improved, and the convenience of obtaining information needs to be optimized. Through the analysis of the problems, it is concluded that the relevant legal basis is not perfect, the budget management system is restricted, and the government accounting reporting system has not yet been established. The level of accounting information disclosure needs to be improved. Finally, from the national overall design level and H province specific implementation level. This paper puts forward some suggestions for improving the disclosure of accounting information of provincial government departments in H province. This paper combines the practice of public information disclosure of government departments and social hot issues, which has certain practical significance.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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