公共受托责任下的政府财务报告体系研究

发布时间：2018-07-05 12:56

本文选题：公共受托责任 + 政府财务报告　；参考：《苏州大学》2014年硕士论文

【摘要】：随着市场经济的发展与成熟，社会公众作为公共资源的贡献者，对政府是否有效得运用公共财产以及财务的营运情况越来越关注。而资源提供者将资源委托给政府管理，政府同样有义务为资源是否得到有效利用负责。政府财务报告作为政府财务信息的最佳反馈者，也是反映政府是否履行其受托责任的检测表。政府承担的受托责任包括很多方面，有社会的、文化的、政治的、经济的，经济受托责任可以说是相当重要的一方面，也是本文研究的重点。政府通过财务报告向资源提供者、社会公众、立法机关和其他利益相关者展示其公共资源的获取和运营情况，履行其经济受托责任。因而，对政府财务报告的研究意义重大。我国在财务报告方面起步较晚，还不具备真正成熟完备的政府财务报告体系。严格来说，，政府目前对于财务信息的反馈制度只能算是财政预算报告，这样的报告制度已不适应时代的需要和国情的变化。尤其在与西方国家较为规范化、发展较成熟的财务报告体系相比之后，更加暴露出了我国政府财务报告中的诸多不足之处。虽然最新的预算会计制度改革中对行政单位会计制度和事业单位会计制度进行了修订，但财政总预算会计仍保留原制度，改革不够彻底。因而，本文将从财务报告的目标出发进行研究，以公共受托责任的履行为主线，并结合美国政府财务报告改革的案例分析，借鉴其成功之处，探析我国政府财务报告中存在的问题及其产生的原因，最终提出建设性意见。完善我国的财务报告体系，要明确以公共受托责任为首要目标，在此基础上调整原有的会计确认基础，重新界定财务报告的主体，构建政府整体层面的财务报告，为广大人民群众提供更加清晰、透明度高的财务信息，增加政府的公信力。
[Abstract]:With the development and maturity of the market economy, the public, as a contributor to the public resources, has paid more and more attention to whether the government has to use public property and financial operations effectively. And the resource providers have entrusted the resources to the government, and the government is also responsible for the effective utilization of the resources. The best feedback of the government's financial information is also a checklist to reflect the responsibility of the government. The accountability of the government includes many aspects, such as social, cultural, political, economic, and economic accountability. It is a very important part of the study. The government is also the focus of this study. The source providers, the public, the legislature and other stakeholders demonstrate the acquisition and operation of their public resources and perform their economic accountability. Therefore, it is of great significance to the study of the government's financial reports.
China has a late start in the financial report and does not have a truly mature and complete government financial reporting system. Strictly speaking, the government's current feedback system for financial information can only be considered as a budget report. Such a reporting system has not adapted to the needs of the times and the changes in national conditions. Compared with the mature financial reporting system, it exposes a lot of shortcomings in the financial report of our government. Although the latest budget accounting system reform has revised the accounting system and the accounting system of the administrative unit, the total budget accounting still retained the original system, and the reform was not thorough enough.
Therefore, this article will proceed from the target of the financial report, take the main line of the performance of the public fiduciary responsibility, and combine the case analysis of the reform of the financial report of the United States government, and draw on its success to analyze the problems and the causes in the financial report of our government. Finally, the constructive suggestions are put forward and the financial newspaper of our country is perfected. The system should make clear the responsibility of public trustee as the primary goal. On this basis, we should adjust the basis of the original accounting confirmation, redefine the main body of the financial report, construct the financial report on the whole level of the government, provide more clear and transparent financial information for the masses of the people, and increase the credibility of the government.
【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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