我国政府财务报告概念框架构建

发布时间：2018-06-29 11:34

本文选题：政府财务报告概念框架 + 企业财务报告概念框架　；参考：《湖南大学》2014年硕士论文

【摘要】：《中共中央关于全面深化改革若干重大问题的决定》中提出，要“建立权责发生制的政府综合财务报告制度”。政府会计改革已上升至全面深化改革的重要议题之列，，而高质量政府财务报告概念框架的构建是政府会计改革成功的必要条件。本文系统比较了国际公共部门会计准则理事会（IPSASB）和国际会计准则理事会（IASB）最新发布的概念框架成果，并阐述了美国联邦会计准则咨询委员会（FASAB）和政府会计准则委员会（GASB）的相关观点，从中汲取先进理念。在此基础上，本文结合我国政府会计环境，构建了一套涵盖政府财务报告目标、报告主体、信息质量特征、财务报表要素及其确认、计量与列报等内容的概念框架体系。双重导向下（兼顾内外部使用者信息需求）的我国政府财务报告目标应同时体现“受托责任观”、“决策有用观”和“管理控制观”。政府财务报表要素应包括资产、负债、递延流入、递延流出、权益、收入、费用、盈余、现金流入、现金流出和现金结余，其中，资产和负债具有“经济利益”和“服务潜能”双重内涵。在政府财务报表要素的计量上，我国应引入公允价值、重置成本、可变现净值与使用价值等计量属性。计量目标为“以有助于评价政府主体公共受托责任、决策制定及主体自身管控的方式，选择最能公允反映主体服务成本、运营能力和财务能力的计量属性”。本文的创新之处在于：一方面，以IPSASB与IASB概念框架成果的比较为切入点，分析得出政府会计与企业会计本质上的异同，为我国政府会计适度借鉴企业会计成功经验提供依据；另一方面，本文提出了隶属于财务报告目标的计量目标，为计量属性的选择提供更具体贴近的指导。
[Abstract]:The decision of the CPC Central Committee on comprehensively deepening reform puts forward the need to "establish a comprehensive government financial reporting system on an accrual basis." The reform of government accounting has been raised to the list of important issues of deepening the reform in an all-round way, and the construction of a conceptual framework for high-quality government financial reports is a necessary condition for the success of the reform of government accounting. This paper systematically compares the latest conceptual framework results published by the International Public sector Accounting Standards Board (IPSASB) and the International Accounting Standards Board (IASB). The relevant viewpoints of the Federal Accounting Standards Advisory Committee (FASAB) and the Government Accounting Standards Board (GASB) are expounded, and the advanced ideas are drawn from them. On this basis, this paper constructs a set of conceptual framework system, which covers the objectives of government financial reporting, the main body of report, the characteristics of information quality, the elements of financial statements and their confirmation, measurement and presentation. Under the dual guidance (taking into account the information needs of internal and external users), the objectives of Chinese government financial reports should embody the concept of "fiduciary responsibility", "decision usefulness" and "management control" at the same time. The elements of the Government's financial statements shall include assets, liabilities, deferred inflows, deferred outflows, equity, income, fees, surpluses, cash inflows, cash outflows and cash balances, of which, Assets and liabilities have double connotations of "economic interest" and "service potential". In the measurement of government financial statement elements, we should introduce fair value, replacement cost, net realizable value and use value. The objective of the measurement is to choose the measurement attributes which can reflect the service cost, operation ability and financial ability of the main body most fairly in order to evaluate the public fiduciary responsibility, the decision making and the control of the subject itself. The innovation of this paper lies in: on the one hand, based on the comparison of IPSASB and IASB conceptual framework, the paper analyzes the similarities and differences between government accounting and enterprise accounting, and provides the basis for our government accounting to learn from the successful experience of enterprise accounting; On the other hand, this paper puts forward the measurement target which belongs to the financial reporting objective, which provides more concrete and close guidance for the choice of measurement attributes.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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