我国政府会计财务报表重构研究

发布时间：2018-03-21 01:50

本文选题：政府会计　切入点：政府财务报表重构　出处：《河南大学》2014年硕士论文　论文类型：学位论文

【摘要】：新公共管理理论的兴起，使得政府会计赖以依存的环境发生了质的变化，国外纷纷进行政府会计的改革，成果丰富。目前随着我国市场经济体制的不断完善，政府职能和提供服务的市场化、社会化，而与此相对应的政府会计不能满足这些变化的需要，应进行改革。经济的全球化作为促进我国政府会计改革的又一因素，我国政府因其职能的扩大，可能需要进行融资，因此为了增强政府的国际公信力以及竞争力，也需要对政府会计财务报表进行改革。此外，公民作为经济资源的供应者，越来越关注政府对其使用效率以及提供服务的努力程度，因此需要有关政府活动的全面信息，包括政府财务状况，运营成果和现金流量方面的信息。我国现在执行的政府会计，以报告预算执行状况的信息为主，更多的为内部管理所服务，外部使用者的信息需求关注较少，需要对其进行改革。具体内容如下：首先，对本文的研究背景进行了详细分析，指出其研究意义。从政府会计改革的必要性、目标、主体和会计基础方面，梳理了国内外的相关文献。以公共受托责任为起点，详细介绍了新公共管理理论、财政透明度和基金理论。对全文的研究分析提供了理论支持，指导我国政府会计财务报表的重构。其次，对我国政府会计财务报表的现状进行分析，指出其具体内容并进行分析，，在此基础上，认识到现行政府会计财务报表的不足，需要对其进行改革，以适应政治经济环境变化发展的要求，全面揭示政府的财务状况等方面的信息。再次，对我国政府会计财务报表进行重构，在重构之前，首先解决一些基本的问题，如确定政府会计的目标，明确财务报告的主体，统一了政府财务报表的会计基础。接下来就是我国政府财务报表重构的具体内容，包括政府层面和基金层面的财务报表，其中前者能够直接综合的反映政府整体的财务状况和营运成果，后者则更好的揭示了专项基金的运作，两者实现补充，内容更加全面。最后，针对政府会计财务报表的重构，提出了自己的建议，以此来更好的指导政府财务报表的编制工作，增强其提供信息的可靠性和有用性。本文主要采取规范的研究方法，通过对现行政府会计财务报表现状的分析，指出其存在的不足，结合我国的具体国情，提出了新型的政府会计财务报表的具体内容，更好的解除了政府的受托责任。其中基金会计主体的引入，也存在一定的可行性，因为我国政府性基金的使用为其核算奠定了基础。
[Abstract]:With the rise of the new public management theory, the environment on which government accounting depends has changed qualitatively. Foreign countries have carried out the reform of government accounting one after another. The marketization and socialization of government functions and service provision, and the corresponding government accounting can not meet the needs of these changes, should be reformed. The globalization of economy is another factor to promote the reform of government accounting in our country. Because of the expansion of its functions, my Government may need to finance it, so in order to enhance its international credibility and competitiveness, it is also necessary to reform its accounting financial statements... in addition, citizens as suppliers of economic resources, More and more attention is being paid to the efficiency of government use and the degree of effort to provide services. Therefore, comprehensive information is needed on government activities, including information on the financial situation of the government, operational results and cash flow. Information on the status of budget performance is the main focus, and more for internal management. The information needs of external users are less focused and need to be reformed. The details are as follows:. First of all, the research background of this paper is analyzed in detail, and the significance of the research is pointed out. From the aspects of the necessity, objective, subject and accounting basis of the government accounting reform, this paper combs the relevant literature at home and abroad, taking the public fiduciary responsibility as the starting point. This paper introduces the new public management theory, financial transparency and fund theory in detail, and provides theoretical support for the research and analysis of the full text to guide the reconstruction of the financial statements of our government. Secondly, this paper analyzes the present situation of the government accounting financial statements in China, points out its specific contents and analyzes them, on the basis of which, it recognizes the shortcomings of the current government accounting financial statements and needs to reform them. In order to meet the requirements of the change and development of the political and economic environment, this paper comprehensively reveals the information of the government's financial situation and so on. Thirdly, before reconstructing the financial statements of our government accounting, we first solve some basic problems, such as determining the objectives of government accounting, defining the main body of the financial report, It unifies the accounting basis of the government financial statements. Then it is the concrete contents of the reconstruction of the government financial statements, including the financial statements at the government level and the fund level. The former can directly and synthetically reflect the overall financial situation and operating results of the government, while the latter better reveals the operation of the special fund, both of which are complementary and more comprehensive. Finally, in view of the reconstruction of government financial statements, some suggestions are put forward to guide the compilation of government financial statements and enhance the reliability and usefulness of the information provided by them. This article mainly adopts the standard research method, through the analysis to the present government financial statement present situation, points out its existence insufficiency, unifies our country's concrete situation, proposed the new government accounting financial statement concrete content, The introduction of the main body of fund accounting also has some feasibility, because the use of government funds in our country has laid a foundation for its accounting.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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