發(fā)布時間：2018-03-19 20:57

  本文選題：政府會計改革　切入點：會計信息使用者　出處：《會計與經(jīng)濟研究》2017年03期 　論文類型：期刊論文

【摘要】：政府會計改革意味著政府要通過財務報告對外披露會計信息,雙軌制的政府財務報告既包括收付實現(xiàn)制的預算決算信息,也包括權責發(fā)生制的財務狀況和運營成果信息,如何有效利用這些信息到目前為止尚未建立完整有效的分析體系。政府財務報告分析是在不同會計信息使用者之間建立有效利用財務報告信息的橋梁。因此,需要對會計信息使用者進行重分類以明確其需求,同時轉變現(xiàn)有的預算分析觀念,基于政府治理的目標將財務報告分析體系分為基礎性分析體系和個性化分析體系。基礎性分析體系包括政府宏觀經(jīng)濟分析、政府部門的績效分析和社會評價分析,個性化分析包括多元與多維分析指標體系的構建。政府財務報告分析體系的構建旨在最大限度利用財務報告的原始數(shù)據(jù),在宏觀層面建立起可以在不同部門和機構之間、在不同時間段之間的信息對比,為各類信息使用者進行決策和評價服務。
[Abstract]:The reform of government accounting means that the government should disclose the accounting information through the financial report. The dual-track government financial report not only includes the information of the budget and final accounts on the cash basis, but also includes the information on the financial status and operating results of the accrual basis. How to make effective use of this information has not yet established a complete and effective analysis system. Government financial report analysis is a bridge between different users of accounting information to make effective use of financial report information. Users of accounting information need to be reclassified to clarify their needs, while changing existing concepts of budget analysis, Based on the goal of government governance, the financial report analysis system is divided into basic analysis system and individualized analysis system. The basic analysis system includes government macroeconomic analysis, government performance analysis and social evaluation analysis. Individualized analysis includes the construction of multiple and multidimensional analysis index system. The construction of government financial report analysis system aims to maximize the use of the original data of financial reports, and to establish a macro level between different departments and institutions. Information comparison between different time periods, for all kinds of information users for decision-making and evaluation services.
【作者單位】： 中國海洋大學管理學院;
【基金】：財政部中國會計學會課題(2015KJB011)
【分類號】：F810.6

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