财政风险管理视角下的政府会计改革研究

发布时间：2018-03-06 02:38

  本文选题：财政风险　切入点：政府会计　出处：《东北财经大学》2013年博士论文　论文类型：学位论文

【摘要】：财政风险管理与政府会计关联十分密切。首先,政府会计提供的政府资产和政府债务信息是财政风险管理所需信息的重要来源。其次,各个国家面临的财务压力是政府进行政府会计改革的激励因素之一,从政府会计改革的实践来看,国家面临的财务压力越大,政府会计改革的动力越强。再次,政府通过发行债券对政府债务的规模和结构进行调整,实现与政府资产的规模和结构相匹配,以降低财政风险。反映政府整体财务状况、经营业绩及现金流量的财务报表是表明政府信用情况的主要文件。一个完善的政府债券市场,离不开政府提供的政府财务报告。而政府财务报告的质量取决于一个国家政府会计准则制定的质量。最后,在面临内外部的预算约束时,政府往往会产生财政机会主义行为,具体表现为各种类型的政府或有债务和隐性债务,而收付实现制的政府会计给或有债务和隐性债务的存在提供了条件,从而在一定程度上掩盖了财政风险。所以,设计良好的政府会计可以更好地反映和预测财政风险状况,也是进行财政风险管理的基础性手段。 与西方国家相比,我国一方面需要政府会计在财政风险管理中发挥基础性作用,但同时我国的政府会计还比较落后。财政风险管理是通过对政府债务和政府资产两方面的管理来实现的,而我国现行的政府会计不能提供真实可靠的政府资产和政府债务信息。原因在于政府会计主体的设置不科学、政府会计的目标定位不明确、采用收付实现制的会计基础及缺少统一的政府会计准则。政府会计改革的方向为：采用“双主体”的政府会计主体模式,“基金”主体和“组织”主体并存；分离预算会计与政府财务会计,采用预算会计与政府财务会计并行的政府会计模式；将权责发生制逐步引入政府预算及政府会计领域,从政府会计到政府预算,从地方政府到中央政府,从修正的权责发生制到完全的权责发生制。在此基础上,将预算会计要素设置为预算收入、预算支出和预算结余；将政府财务会计要素设置为资产、负债、净资产、收入和费用。以政府资产负债表、运营表和现金流量表为核心,重构我国的政府财务报告体系。 本文在对现有研究成果归纳总结的基础上,从以下方面展开研究： 第一,对财政风险及政府会计的理论基础进行了阐释。政府债务是一种客观存在,是财政风险的集中体现。但政府债务本身说明不了财政风险状况,关键是能否与政府资产相匹配。财政风险的资产负债表管理是将财政风险和政府会计联系在一起的纽带。政府会计改革的过程是对政府会计模式选择的过程。政府会计主体的选择模式存在“组织”主体和“基金”主体两种；政府会计目标的定位也是政府预算与政府会计关系的处理；不同的会计基础下,政府会计提供侧重点不同的会计信息。 第二,对我国现行的政府会计的财政风险管理作用的发挥做出了评价。收付实现制的会计基础使得各预算单位提供的政府资产和政府债务信息相当不真实；不同的组织形式采用不同的会计制度使得政府合并财务报告的提供缺乏技术上的可能性；财政总预算会计本质上为资金会计,对实物资产不核算。这些造成了我国的政府会计无法提供进行财政风险管理有价值的会计信息。存在这些问题的原因首先是政府会计的目标定位不清,其次是政府会计主体设置不合理,最后是采用收付实现制会计基础。 第三,阐明我国应选择“双主体”的政府会计主体模式、预算会计与政府财务会计并行的“双轨制”政府会计模式、会计基础选择权责发生制。在选择政府会计模式时要借鉴国外的先进经验,但更重要的是结合本国具体的政府会计环境。“双主体”为“基金”主体和“组织”主体并存的政府会计主体模式。我国的“双主体”具体形式为：对于符合“基金”确认条件的资金采用“基金”会计的模式,“基金”既为核算主体也为报告主体；对于政府其余的经济业务以“组织”为会计主体,其中,“机构”为核算主体和报告主体,“政府”为报告主体。 “双轨制”政府会计模式指预算会计与政府财务会计并存。预算会计核算政府预算收支的整个过程,反映政府预算的执行情况；对预算支出的核算以支付周期为主线：既核算预算金额也核算实际执行金额；预算会计为资金会计,不核算实物资产。政府财务会计核算政府所有的经济业务活动,包括与财政年度预算收支有关的活动,也包括与财政年度预算收支无关的活动；提供这些活动引起的会计期间内收入和费用的发生额、会计期末资产、负债及净资产的余额信息。这些信息对于分析财政风险状况至关重要。 只有在权责发生制的会计基础下,政府会计提供的资产和负债信息才是最真实可靠的。但是,权责发生制的引入也会带来一系列成本的增加。只有结合本国的政府会计环境,才能使得收益最大化。权责发生制的引入应采用循序渐进的步骤。地方政府对财政风险管理的需求大于中央政府,应先在地方政府债务核算及资产核算中引入权责发生制；收付实现制预算在我国现阶段有存在的必要性,应先在政府会计系统中引入权责发生制,成熟之后,考虑在政府预算中引入权责发生制,但政府预算与政府会计的会计基础差异不应是一种长期存在。 第四,重新构造我国的政府财务报告体系。政府财务报告由政府财务报表和财务报告附注构成,由政府财务会计系统产生。政府财务报表包括资产负债表、运营表和现金流量表。资产负债表要素包括资产、负债和净资产；运营表要素包括收入和费用；现金流量表要素包括现金收入、现金支出和现金余额。其中,资产负债表和运营表基于相同的会计基础——权责发生制,现金流量表依据的为收付实现制。政府预算的执行情况由预算会计系统提供,预算会计要素设置为预算收入、预算支出和预算结余。反映收付实现制预算下,预算收支的执行情况。预算执行情况信息为政府财务报告的组成部分之一。 第五,财政风险分为广义的财政风险和狭义的财政风险。广义的财政风险为公共风险,狭义的财政风险为政府组织的财务风险。狭义的财政风险又可具体化为短期的财务风险和长期的财务风险。将社会各个部门的资产负债表合并的国家资产负债表反映公共风险状况。公共部门资产负债表是国家资产负债表重要的组成部分。公共部门资产负债表分为三个层次：依据政府会计准则编制的政府资产负债表、包括了政府财务报告中披露内容的资产负债表、包括了政府所有资产和负债的资产负债表。公共部门资产负债表反映狭义的财政风险状况,其中依据政府会计准则编制的政府资产负债表更侧重政府短期的财务风险。 论文将政府会计主体设置、预算会计与政府财务会计分离及权责发生制在预算及政府会计中的运用融合在一起,使得方案的设计更具操作性。同时,将财政风险的层次性与政府财务报告的层次性对应,理清了财政风险管理的思路,结合具体财务指标的设计及运用,提高了政策的实用价值。
[Abstract]:The financial risk management and government accounting is in close relation. Firstly, the government accounting of government assets and government debt information is an important source of financial risk management information needed. Secondly, each country is facing financial pressure is one of the incentive factors of government accounting reform, from the practice of government accounting reform, the state's financial the greater the pressure, the stronger the power of government accounting reform. Thirdly, the government adjusted by issuing bonds to the government debt scale and structure, realize the scale and structure of government assets, in order to reduce the financial risk. Reflect the government's overall financial position, operating results and cash flows of the financial statements is that the government credit situation the main document. A perfect government bond market, cannot do without the government to provide the financial report. The quality depends on the government financial reporting to a The national government accounting standards quality. Finally, in the face of internal and external budget constraints, the government tends to produce fiscal opportunism behavior, the specific performance of various types of government or debt and hidden debt, and the basis of government accounting for contingent debt and implicit debt have provided the conditions to cover up the financial risk to a certain extent. Therefore, the design of good government accounting can better reflect and predict the financial risk status, it is also a fundamental means of financial risk management.
Compared with western countries, the need for government accounting play a fundamental role in the financial risk management in our country on the one hand, but at the same time, China's government accounting is still relatively backward. The financial risk management is realized through the two aspects of government debt and government assets management and government accounting in China can not present the offer true and reliable the government assets and government debt information. Because the government accounting entity is not scientific, orientation of government accounting is not clear, the government accounting standards by cash and the lack of a unified accounting system. The basis of government accounting reform direction for the "double subject" government accounting entity model, the subject and the "fund" "organization" subject coexist; separation of the budget accounting and government financial accounting, the budget accounting and government financial accounting parallel government accounting; accrual basis will gradually The introduction of government budget and government accounting field, from government to government budget accounting, from local government to the central government, from the modified accrual basis to accrual basis. On this basis, the budget accounting elements set for budget revenue, budget and budget balances; the government financial accounting elements set to assets and liabilities, net assets, income and expenses. The government balance sheet, operating statement and cash flow statement as the core, the reconstruction of China's government financial reporting system.
On the basis of the summary of the existing research results, this paper studies the following aspects:
First, the theoretical basis of government accounting and financial risk are explained. The government debt is a kind of objective existence, is the embodiment of the financial risk. But the government debt itself can not explain the situation of financial risk, the key is whether the government and assets to match. The financial risk management is the balance sheet together finance risk and government accounting. The process of government accounting reform is a process of choice of government accounting model. Selection mode of governmental accounting "organization" and "fund" the main body two; orientation of government accounting objective is also dealing with government budget and government accounting relations; accounting basis under different government accounting different accounting information.
Second, make an evaluation of the financial risk management play a role in China's current government accounting. On the basis of accounting system makes the budget units to provide government assets and government debt information is not true; different organizational forms with different accounting system of the government consolidated financial statements provide a possibility for the application of the lack of; budget accounting is essentially financial accounting, accounting for real assets. This has caused China's government accounting can not provide financial risk management value of accounting information. The reasons for these problems is the first target of government accounting is not clear, the second is the subject of government accounting is unreasonable, the last is the use of accounting basis.
Third, that China should choose "double subject" government accounting entity model, budget accounting and government financial accounting parallel "dual track" mode of government accounting, accrual accounting basis. The advanced experience in the choice of government accounting model to abroad, but more important is the combination of government accounting environment the "double subject" to "fund" and "organization" subject subject coexistence of government accounting entity model. China's "double subject" specific forms: in accordance with the "fund" the conditions for the recognition of capital by the "fund" accounting mode, "fund" is also the main accounting report; for the rest of the government's economic business with "organization" as the accounting entity, the "institutions" as the accounting body and the body of the report, "the government" as the body of the report.
The "double track" government accounting pattern refers to the budget accounting and government financial accounting coexist. The whole process of budget accounting of government budget, reflect the implementation of the government budget; the budget expenditure accounting cycle as the main line to pay the amount of Accounting: accounting of the budget execution amount; budget accounting for financial accounting, accounting is not real assets the government financial accounting. All of the government's economic activities, including the annual budget and finance related activities, but also has nothing to do with the fiscal year budget the amount offered during the accounting activities; these activities lead to the income and expenses, assets and liabilities at the end of the accounting period, the balance of information the information about the net assets. It is important to determine the financial risk status.
Only in the basis of accounting accrual, government accounting of the assets and liabilities of information is the most reliable. However, the introduction of accrual basis will also bring a series of increasing cost. Only the combination of government accounting environment of our country, in order to maximize revenue. Accrual introduced should adopt the step by step the steps of the local government. More than the central government on the financial risk management needs, should first introduce accrual accounting and assets accounting in local government debt; cash based budget is necessary at the present stage of our country, after the first introduction of accrual basis in the government accounting system, consider accrual was introduced in the government budget, but the basic accounting differences government budget and government accounting should not be a long time.
Fourth, the new structure of China's government financial reporting system. The government financial report is composed of government financial statements and financial statements, produced by the government financial accounting system. Government financial statements include the balance sheet, statement of operations and cash flow statement. The balance sheet elements include assets, liabilities and net assets; operating income includes elements of the table cash income and expenses; elements include cash flow, cash payments and cash balances. Among them, the balance sheet and the operating table the same accounting basis, based on accrual basis and cash flow statement for the collection and payment system. The implementation of the government budget provided by the budget accounting system, budget accounting elements set for budget revenue budget and budget balances. Reflect the cash based budget, the implementation of the budget. The budget implementation information for the government financial report of the group of One of them.
Fifth, the financial risk is divided into broad and narrow financial risk financial risk. Financial risk is general public risk, the special financial risks for the government organization financial risk. The special financial risk can be divided into short-term and long-term financial risk financial risk. The social balance sheet with various departments the national balance sheet reflects the public risk. The public sector balance sheet is an important part of the national balance sheet. The public sector balance sheet is divided into three levels: on the basis of accounting standards of government balance sheets, including government financial report disclosure statement of assets and liabilities, including all government the assets and liabilities of the balance sheet. Public sector balance sheets reflect the financial risk in the narrow sense, the basis for the preparation of accounting standards of government assets and liabilities The table is more focused on the short-term financial risks of the government.
This will be the subject of government accounting, budget accounting and government financial accounting and accrual based separation system in budget and government accounting together, making the design more practical. At the same time, the level of the corresponding financial risk and the level of government financial report, clarify the financial risk management ideas on the basis of the design and use of specific financial indicators, policies to improve the practical value.

【学位授予单位】：东北财经大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F810.6
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本文编号：1573001