我国省级地方政府会计信息披露制度设计

发布时间：2018-03-11 17:09

本文选题：地方政府　切入点：会计信息披露　出处：《山东农业大学》2013年硕士论文　论文类型：学位论文

【摘要】：政府会计信息披露是一门新兴的研究课题，政府作为一个特殊且相对独立的经济实体存在，其使用者对会计信息的需求不同于企业会计信息需求。因此，政府会计信息披露的研究和实践受到学术界和公众的广泛关注，对于政府会计信息披露的深度和广度也提出了更高的要求。根据学术界研究的成果，政府会计信息披露的目标主要是反映公共受托责任，并以此作为政府解脱公共受托责任的依据，这就要求政府披露的会计信息同时具有真实性、及时性和充分性等特点。作为政府会计信息披露的主要载体的预算报告和财务报告，必须实行以权责发生制为会计核算基础的政府会计制度，构建有效的政府财务报告体系实现系统性披露政府会计信息。目前，我国社会主义市场经济体制逐步建立和完善，迫切要求我国建立与市场经济体制相适应的公共财政管理体制，迫切要求财政体制公开、公正、公平。因此政府会计信息披露作为公共财政建设和预算体制改革的重要组成部分，，近年来逐渐受到政府管理者和学术界的重视。本文基于政府会计信息供求关系的视角来研究如何改进政府会计信息披露问题，结合我国会计信息披露的现状，分析出现问题的原因，以相关理论为基石，提出改进政府会计信息披露的建议。主要内容如下：第一部分从总体上介绍了本文的选题背景和现实意义、研究方法与研究框架等内容。第二部分介绍了政府会计信息披露的相关理论，通过理论分析阐述会计信息披露的必要性，为论文研究奠定了理论基础。第三部分通过对我国省级地方政府会计信息供求的均衡分析。阐述我国会计信息供求现状和影响供求关系的因素，为财务报告体系设计提供依据。第四部分主要分析了我国政府会计信息披露现状和存在问题。第五部分研究结论。侧重于描述政府会计信息披露体系建设中的财务报告体系建设。提出财务报告目标、主体、使用者的范围界定，和具体财务报告体系的设计内容。
[Abstract]:Government accounting information disclosure is a new research subject. As a special and relatively independent economic entity, government needs different accounting information from enterprise accounting information. The research and practice of government accounting information disclosure have received extensive attention from academia and the public, and higher requirements have been put forward for the depth and breadth of government accounting information disclosure. The goal of government accounting information disclosure is mainly to reflect the public fiduciary responsibility, which is the basis for the government to relieve the public fiduciary responsibility, which requires that the accounting information disclosed by the government has the authenticity at the same time. As the main carrier of government accounting information disclosure, the budget report and financial report must implement the government accounting system based on accrual basis. Building an effective government financial report system to realize systematic disclosure of government accounting information. At present, China's socialist market economic system is gradually established and perfected. It is urgent for our country to establish a public financial management system suitable to the market economy system and to make the financial system open and fair. Therefore, as an important part of public finance construction and budget system reform, the disclosure of government accounting information has been paid more and more attention by government administrators and academic circles in recent years. Based on the relationship between the supply and demand of government accounting information, this paper studies how to improve the disclosure of government accounting information, combined with the current situation of accounting information disclosure in China, analyzes the causes of the problems, and takes relevant theories as the cornerstone. The main contents are as follows: the first part introduces the background and practical significance of this paper. The second part introduces the relevant theories of government accounting information disclosure, and expounds the necessity of accounting information disclosure through theoretical analysis. In the third part, through the equilibrium analysis of the accounting information supply and demand of the provincial local government in China, the present situation of accounting information supply and demand in China and the factors influencing the supply and demand relationship are expounded. Part 4th mainly analyzes the current situation and existing problems of government accounting information disclosure in our country. 5th part of the research conclusion, focusing on the description of government accounting information disclosure system in the construction of the financial resources. Construction of reporting system. Propose financial reporting objectives, The main body, the scope of the user, and the design content of the specific financial reporting system.
【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6

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