我國政府會(huì)計(jì)改革研究

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摘要 政府會(huì)計(jì)，是指反映、核算和監(jiān)督政府單位及其構(gòu)成實(shí)體在使用財(cái)政資金和公共資源過程中財(cái)務(wù)收支活動(dòng)的會(huì)計(jì)管理體系。我國目前還沒有能夠全面反映政府經(jīng)濟(jì)資源、現(xiàn)時(shí)義務(wù)活動(dòng)全貌的政府會(huì)計(jì)體系?，F(xiàn)在實(shí)行的是以收付實(shí)現(xiàn)制為基礎(chǔ)的政府預(yù)算會(huì)計(jì)，這種會(huì)計(jì)確認(rèn)基礎(chǔ)帶來了種種弊端，而權(quán)責(zé)發(fā)生制能改善這些弊端，更能清晰地反映政府主體經(jīng)營活動(dòng)結(jié)果和財(cái)務(wù)狀況信息。權(quán)責(zé)發(fā)生制是關(guān)注長久存續(xù)、長遠(yuǎn)發(fā)展的政府會(huì)計(jì)必然之選。
本文從政府會(huì)計(jì)相關(guān)理論入手，分析了我國權(quán)責(zé)發(fā)生制政府會(huì)計(jì)改革的現(xiàn)狀及問題，通過借鑒國外政府會(huì)計(jì)改革成功經(jīng)驗(yàn)，結(jié)合我國基本國情，提出改革要在建立和完善相關(guān)法律法規(guī)的基礎(chǔ)上，按照循序漸進(jìn)的方式進(jìn)行，通過完善政府的對(duì)外信息報(bào)告形式、整合信息資源等方式促進(jìn)改革的發(fā)展。
權(quán)責(zé)發(fā)生制政府會(huì)計(jì)改革是一個(gè)漫長而且復(fù)雜的過程，在理論上需要不斷地完善，在制度上需要以法律為保障，在其他方面也需要社會(huì)各界的協(xié)調(diào)配合。本文作者的觀點(diǎn)也需要在不斷實(shí)踐的基礎(chǔ)上加以改進(jìn)。
關(guān)鍵詞：政府會(huì)計(jì) 會(huì)計(jì)確認(rèn)基礎(chǔ) 權(quán)責(zé)發(fā)生制


Abstract Government accounting refers to an accounting management system, which reflects, accounts and supervises the financial revenue and expenditure activities of government and its constituent entities in the process of using fiscal funds and public resources. China does not have a government accounting system that can reflect the government’s economic resources and the activities of the obligations. The present accounting of the government budget is based on cash basis, which has brought a variety of defects. And the accrual basis can improve these shortcomings, more clearly reflect the Government’s business activities and financial information about the results. Accrual basis is the inevitable choice for the Government in long-term survival and development.
This paper starts from the related theories of government accounting, analysis of the present situation and problems of China accrual government accounting reform, by drawing on the successful experience of foreign government accounting reforms, combined with China's basic national conditions, proposes that the reform should be based on the establishment and improvement of relevant laws and regulations in accordance with the gradual way, and promote the development of reforms by improving the government's foreign information reporting forms, improving the quality of government accounting personnel and other means.
Government accrual accounting reform is a long and complex process, in theory needs to continue to improve, in the institutional need for the protection of the law, in other areas also need to coordinate with the community. The author's point of view also needs to be improved on the basis of constant practice.
Key words Government accounting; Accounting confirmation basis; Accrual basis


目 錄
第一章 相關(guān)概念及理論基礎(chǔ) 1
1.1 政府會(huì)計(jì)的概念 1
1.2政府會(huì)計(jì)確認(rèn)基礎(chǔ) 2
1.2.1政府會(huì)計(jì)確認(rèn)基礎(chǔ)的類型 2
1.2.2對(duì)收付實(shí)現(xiàn)制和權(quán)責(zé)發(fā)生制的評(píng)價(jià) 4
1.3政府會(huì)計(jì)引入權(quán)責(zé)發(fā)生制的理論基礎(chǔ) 5
1.3.1受托責(zé)任理論 6
1.3.2新公共管理理論 6
第二章 國外政府會(huì)計(jì)改革經(jīng)驗(yàn)及啟示 7
2.1 國外政府會(huì)計(jì)改革經(jīng)驗(yàn) 7
2.1.1新西蘭政府會(huì)計(jì)改革 7
2.1.2澳大利亞政府會(huì)計(jì)改革 8
2.2 國外政府會(huì)計(jì)改革對(duì)我國的啟示 9
第三章 我國權(quán)責(zé)發(fā)生制政府會(huì)計(jì)改革的現(xiàn)狀及問題分析 10
3.1我國權(quán)責(zé)發(fā)生制政府會(huì)計(jì)改革的現(xiàn)狀 11
3.1.1海南省政府會(huì)計(jì)改革試點(diǎn)的主要內(nèi)容 11
3.1.2海南省政府會(huì)計(jì)改革試點(diǎn)取得的成效 12
3.2我國權(quán)責(zé)發(fā)生制政府會(huì)計(jì)改革存在的問題 13
3.2.1引入權(quán)責(zé)發(fā)生制的方式選定 13
3.2.2相當(dāng)多的公共固定資產(chǎn)及負(fù)債難以客觀計(jì)量 13
3.2.3 改革本身的技術(shù)成本較高 14
3.2.4 利益既得者階層的阻力較大 14
3.2.5 法律環(huán)境與監(jiān)督體系不健全 14
第四章 我國權(quán)責(zé)發(fā)生制政府會(huì)計(jì)改革的措施 14
4.1采用循序漸進(jìn)的方式引入權(quán)責(zé)發(fā)生制 14
4.2權(quán)責(zé)發(fā)生制下固定資產(chǎn)和負(fù)債的確認(rèn)和計(jì)量 15
4.3 完善政府的對(duì)外信息報(bào)告形式 15
4.4 努力克服改革阻力，創(chuàng)造良好的環(huán)境 16
4.5建立與完善相關(guān)法律法規(guī) 16
結(jié) 論 17
參考文獻(xiàn) 18
致 謝 20