我国政府会计信息质量特征的研究

发布时间：2018-06-15 16:47

本文选题：政府会计 + 会计目标　；参考：《河南大学》2013年硕士论文

【摘要】：目前我国的的政府会计改革尚处于探索时期，要顺利实现政府会计改革，必须从理论上打好基础，因此众多专家学者都呼吁对政府会计概念框架进行构建。在概念框架中，政府会计信息质量作为中间层次，连接着政府会计目标和其他概念公告，政府会计为实现其目标，需要提供满足使用者需求的政府会计信息，如果提供的信息不具备一定的质量特征，就无法满足使用者的需求，政府会计自然也就未能完成其目标。因而在现阶段，需要对政府会计信息质量特征进行研究，但是当前我国学者在这一领域的研究较少，虽然西方国家对政府会计信息质量特征进行了相对成熟的研究，但政府会计与国家的政治经济体制密切相关，我国独特的社会主义市场经济制度，决定了我国不能照搬西方国家的研究成果。因此结合我国的具体情况对这一问题进行研究，是十分必要的。本文共分为六章。第一章是绪论，介绍了本文的研究背景和意义，国内外的文献综述，研究思路和方法，论文框架结构以及主要的创新点。第二章是政府会计信息质量特征基本概念评介及理论基础，主要对会计信息，会计信息质量特征和政府会计的概念进行界定，并介绍了新公共管理理论、公共受托责任理论和公民知情权理论。第三章是政府会计信息质量特征的国际比较，主要对IPSAS、GASB和我国关于政府会计信息质量特征的规定进行比较研究，吸取国外的先进研究成果。第四章是政府会计目标和会计环境对政府会计信息质量特征的影响，主要对我国政府会计的环境和目标进行了分析，对政府会计信息使用者进行了分类和分析。第五章是政府会计信息质量特征的构建，在这一章中，根据前文的分析,对我国的政府质量信息特征体系进行构建，并对其层次性进行描述。第六章是结论，介绍了本文的结论和不足之处，以及今后继续研究的研究方向。本文在新公共管理理论、公共受托责任理论和公民知情权理论的基础上，，采用规范研究的方法，对世界主要国家及组织政府会计信息质量特征进行比较、对我国政府会计目标和环境进行分析以及对我国政府会计信息质量特征体系进行构建。
[Abstract]:At present, the reform of government accounting in our country is still in the period of exploration. In order to realize the reform of government accounting smoothly, we must lay a good foundation in theory, so many experts and scholars call for the construction of the conceptual framework of government accounting. In the conceptual framework, the quality of government accounting information, as the intermediate level, is connected with the government accounting objectives and other conceptual announcements. In order to achieve its objectives, government accounting needs to provide government accounting information that meets the needs of users. If the information provided does not have certain quality characteristics, it will not meet the needs of users, and government accounting will naturally fail to achieve its objectives. Therefore, it is necessary to study the quality characteristics of government accounting information at the present stage, but there are few researches on the quality characteristics of government accounting information in our country at present, although the western countries have carried out relatively mature research on the quality characteristics of government accounting information. However, government accounting is closely related to the political and economic system of the country. Our country's unique socialist market economy system determines that our country cannot copy the research results of western countries. Therefore, it is very necessary to study this problem according to the specific situation of our country. This paper is divided into six chapters. The first chapter is the introduction, which introduces the background and significance of this paper, the literature review at home and abroad, the research ideas and methods, the structure of the paper and the main innovation points. The second chapter introduces the basic concepts and theoretical basis of the quality characteristics of government accounting information, mainly defines the accounting information, the characteristics of accounting information quality and the concept of government accounting, and introduces the new public management theory. The theory of public fiduciary responsibility and citizen's right to know. The third chapter is the international comparison of the quality characteristics of government accounting information. It mainly compares the quality characteristics of government accounting information between IPSASGASB and our country, and draws on the advanced research results of foreign countries. The fourth chapter is the impact of government accounting objectives and accounting environment on the quality of government accounting information. It mainly analyzes the environment and objectives of government accounting in China, and classifies and analyzes the users of government accounting information. The fifth chapter is the construction of the quality characteristics of government accounting information. In this chapter, according to the previous analysis, the government quality information characteristic system of our country is constructed, and its hierarchy is described. The sixth chapter is the conclusion, introduces the conclusion and deficiency of this paper, as well as the future research direction. On the basis of new public management theory, public fiduciary responsibility theory and citizen's right to know theory, this paper compares the quality characteristics of government accounting information in major countries and organizations in the world by using normative research methods. This paper analyzes the goal and environment of government accounting in our country and constructs the quality characteristic system of government accounting information in our country.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6

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