事业单位会计引入权责发生制的改革研究

发布时间：2018-01-08 05:23

本文关键词：事业单位会计引入权责发生制的改革研究　出处：《苏州大学》2014年硕士论文　论文类型：学位论文

【摘要】：会计确认基础是一种系统的规范会计信息生产和传递过程的制度，，是为会计目标服务的。纵观世界各国政府所采用的会计确认基础，主要存在以下四种形式：收付实现制、修正的收付实现制、修正的权责发生制以及权责发生制。长久以来，我国事业单位会计为了满足政府预算管理的要求，以收付实现制作为确认基础。然而随着我国公共财政体制改革的深入，政府会计目标转变为反映受托责任履行情况以及提供决策有用信息，收付实现制弊端愈发凸显；而与此同时，许多经合组织（OECD）国家在其政府会计中引入权责发生制核算基础并取得了显著的成效，权责发生制改革已成为世界范围内政府会计改革的潮流与导向。在国内外环境的共同压力作用下，我国政府会计权责发生制改革已是迫在眉睫，事业单位会计作为政府会计的一部分也理应进行权责发生制改革。本文通过对比事业单位法律概念、各学者的观点并结合事业单位分类改革意见，合理界定了事业单位的范围。事业单位会计是目前我国政府会计体系中主体最接近市场的、相比其他政府部门更易于引入权责发生制的专业会计，因此本文以事业单位会计权责发生制改革为研究对象，为以后其他政府部门改革提供设计基础。本文借鉴美国非营利组织的改革经验，立足于我国国情，提出我国事业单位会计改革应采取渐进式分步推进的改革路径，以修正的权责发生制为过渡基础来实现完全的权责发生制这一长远目标。本文从改革范围、会计体系、应用层面、运行模式以及要素核算五方面提出了一些具体的改革建议，并指出改革所必须具备的各项配套措施，以保证改革的顺利进行，提高事业单位会计信息质量，解除事业单位的受托责任。
[Abstract]:The foundation of accounting recognition is a systematic system to standardize the production and transmission of accounting information and serve accounting objectives. There are four main forms: cash basis, modified cash basis, modified accrual basis and accrual basis. For a long time, accounting in our country has been in order to meet the requirements of government budget management. However, with the deepening of the reform of the public finance system in our country, the goal of government accounting has changed into reflecting the performance of fiduciary responsibility and providing useful information for decision-making. The drawback of the cash system becomes more and more prominent; At the same time, many OECD countries have introduced accrual basis in their government accounting and achieved remarkable results. The reform of accrual basis has become the trend and direction of government accounting reform in the world. Under the common pressure of domestic and foreign environment, it is urgent to reform the accrual basis of government accounting in our country. As a part of government accounting, institution accounting should be reformed on accrual basis. This paper compares the concept of public institution law, the views of the scholars and combines with the reform opinions of the classification of public institutions. It defines the scope of the institution reasonably. The accounting of public institution is the most close to the market in the government accounting system of our country at present, and it is easier to introduce the accrual basis of professional accounting than other government departments. Therefore, this paper takes the accounting accrual basis reform of institutions as the research object, and provides the design basis for the later reform of other government departments. This paper draws lessons from the experience of the reform of non-profit organizations in the United States and bases itself on the national conditions of our country. This paper puts forward that the accounting reform of institutions in our country should adopt the reform path of step by step, and realize the long-term goal of complete accrual basis by taking the modified accrual basis as the transitional basis. Accounting system, application level, operation mode and factor accounting five aspects put forward some specific reform proposals, and pointed out that the reform must have various supporting measures to ensure the smooth progress of the reform. Improve the quality of accounting information institutions, remove the institution's fiduciary responsibility.
【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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