本文選題：政府收支分類(lèi) + 行政事業(yè)單位��； 參考：《陜西科技大學(xué)》2017年碩士論文

【摘要】：隨著我國(guó)新型公共財(cái)政體制的逐步確立和完善,傳統(tǒng)政府收支分類(lèi)科目已經(jīng)不足以體現(xiàn)政府各項(xiàng)職能,更不能滿足市場(chǎng)經(jīng)濟(jì)和公共財(cái)政的需求。近些年來(lái)關(guān)于政府收支分類(lèi)改革涉及到各項(xiàng)政策措施的陸續(xù)相繼出臺(tái),同時(shí)也帶來(lái)深遠(yuǎn)的重要影響。我國(guó)政府收支分類(lèi)改革對(duì)行政事業(yè)單位會(huì)計(jì)核算的影響引起理論界和實(shí)踐部門(mén)的重新解讀和熱切關(guān)注。探討我國(guó)政府收支分類(lèi)改革對(duì)行政事業(yè)單位會(huì)計(jì)核算的主要影響,并通過(guò)建立規(guī)范性的分析與論證框架及在此基礎(chǔ)上提出頗具指導(dǎo)價(jià)值的政策建議,對(duì)于深化我國(guó)政府收支分類(lèi)改革、構(gòu)建完善科學(xué)的公共財(cái)政體制具有重要的理論價(jià)值和現(xiàn)實(shí)意義。本文運(yùn)用規(guī)范分析法、案例分析法等方法,對(duì)我國(guó)政府收支分類(lèi)體系發(fā)展變遷、行政事業(yè)單位會(huì)計(jì)核算現(xiàn)狀和政府收支分類(lèi)改革對(duì)行政事業(yè)單位會(huì)計(jì)核算的影響進(jìn)行深入分析,構(gòu)建政府收支分類(lèi)改革對(duì)行政事業(yè)單位會(huì)計(jì)核算影響的理論分析框架�；诶碚摲治�,以陜西省某高校為例,分析政府收支分類(lèi)改革契機(jī)下其會(huì)計(jì)核算的主要現(xiàn)狀,總結(jié)會(huì)計(jì)核算中出現(xiàn)的問(wèn)題并得出相應(yīng)啟示。最終對(duì)行政事業(yè)單位提出相關(guān)對(duì)策建議。通過(guò)理論分析與案例分析相結(jié)合,得出以下結(jié)論:第一,實(shí)行政府收支分類(lèi)改革不僅有利于提高國(guó)家財(cái)政效率和增強(qiáng)財(cái)政預(yù)算透明度,而且能夠促進(jìn)建立與國(guó)際接軌的財(cái)政分析體系,推進(jìn)國(guó)際合作交流;第二,在國(guó)家財(cái)政部門(mén)統(tǒng)一安排之下,行政部門(mén)和事業(yè)單位順勢(shì)而為將會(huì)計(jì)核算方式與經(jīng)濟(jì)發(fā)展需要及自身職能變化相結(jié)合,會(huì)計(jì)核算工作逐漸形成了相對(duì)規(guī)范且又相互獨(dú)立的制度,并順應(yīng)社會(huì)發(fā)展需要而不斷改革、不斷完善;第三,政府收支分類(lèi)體系改革對(duì)于政府部門(mén)預(yù)算管理和行政事業(yè)單位會(huì)計(jì)核算影響重大,滿足了政府財(cái)政信息監(jiān)管方、政策制定方、發(fā)展方向研究方以及社會(huì)所有公民的基本訴求,為政府預(yù)算管理和行政事業(yè)單位會(huì)計(jì)核算走向成熟和完善提供了良好的理論基礎(chǔ)和實(shí)施平臺(tái);第四,我國(guó)高等院校的會(huì)計(jì)核算在信息披露方式、內(nèi)容等方面存在諸多缺陷,導(dǎo)致報(bào)表編制者與使用者的信息不對(duì)稱,對(duì)報(bào)表利益相關(guān)者帶來(lái)不便,因此,我國(guó)高校會(huì)計(jì)核算存在的問(wèn)題需要進(jìn)一步深入挖掘,實(shí)現(xiàn)從收付實(shí)現(xiàn)制向以收付實(shí)現(xiàn)制為主、權(quán)責(zé)發(fā)生制為輔的會(huì)計(jì)核算進(jìn)行轉(zhuǎn)變,進(jìn)一步改進(jìn)和完善會(huì)計(jì)信息披露。
[Abstract]:With the gradual establishment and perfection of the new public finance system in China, the traditional classification of government revenue and expenditure has not been enough to reflect the functions of the government, let alone to meet the needs of market economy and public finance. In recent years, the reform of the classification of government revenue and expenditure involves the successive introduction of various policies and measures, at the same time, it also brings profound and important influence. The influence of the reform of government revenue and expenditure classification on the accounting of administrative institutions has been reinterpreted and paid close attention to by the theoretical and practical departments. This paper probes into the main influence of the reform of the classification of government revenue and expenditure on the accounting of administrative institutions, and puts forward some policy suggestions based on the establishment of normative analysis and argumentation framework. It has important theoretical value and practical significance for deepening the reform of government revenue and expenditure classification and constructing and perfecting scientific public finance system. By means of normative analysis and case analysis, this paper makes a deep analysis of the development and changes of the classification system of government revenue and expenditure, the current accounting situation of administrative institutions and the influence of the reform of government revenue and expenditure classification on the accounting of administrative institutions. This paper constructs the theoretical analysis frame of the influence of government revenue and expenditure classification reform on the accounting of administrative institutions. Based on theoretical analysis, taking a university in Shaanxi Province as an example, this paper analyzes the main current situation of accounting and accounting under the opportunity of government revenue and expenditure classification reform, summarizes the problems in accounting and draws corresponding enlightenment. Finally put forward the relevant countermeasures and suggestions to the administrative institutions. Through the combination of theoretical analysis and case analysis, the following conclusions are drawn: first, the implementation of the reform of the classification of government revenue and expenditure is not only conducive to improving the national financial efficiency and enhancing the transparency of the fiscal budget, Moreover, it can promote the establishment of a financial analysis system in line with international standards and promote international cooperation and exchange. Second, under the unified arrangements of the national financial department, The administrative departments and institutions conform to the trend and combine accounting methods with the needs of economic development and changes in their own functions. The accounting work has gradually formed a relatively standardized and independent system. Third, the reform of the classification system of government revenue and expenditure has a great impact on the budget management of government departments and accounting of administrative institutions, and meets the needs of the government financial information supervisor. The basic demands of policy makers, researchers and all citizens of society provide a good theoretical basis and implementation platform for government budget management and accounting of administrative institutions. There are many defects in the way of information disclosure and the content of accounting in colleges and universities of our country, which leads to the asymmetry of information between the report makers and the users, and brings inconvenience to the stakeholders of the statements, so, In order to improve and perfect the disclosure of accounting information, the problems existing in the accounting of colleges and universities in China need to be further explored, from the cash basis to the accounting system, which is based on the cash basis and supplemented by the accrual basis.
【學(xué)位授予單位】：陜西科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F810.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 徐小平;;政府收支分類(lèi)改革對(duì)基本公共服務(wù)均等化的影響分析[J];學(xué)習(xí)與實(shí)踐;2009年11期

2 于洪;;政府收支分類(lèi)改革對(duì)事業(yè)單位的影響[J];中國(guó)農(nóng)業(yè)會(huì)計(jì);2009年02期

3 張琦;程曉佳;;政府財(cái)務(wù)會(huì)計(jì)與預(yù)算會(huì)計(jì)的適度分離與協(xié)調(diào):一種適合我國(guó)的改革路徑[J];會(huì)計(jì)研究;2008年11期

4 王留根;;政府收支分類(lèi)改革對(duì)預(yù)算會(huì)計(jì)的影響[J];財(cái)會(huì)月刊;2008年30期

5 張東聆;;政府收支分類(lèi)改革對(duì)文化事業(yè)單位會(huì)計(jì)核算的影響[J];遼寧行政學(xué)院學(xué)報(bào);2008年07期

6 張國(guó)興;;關(guān)于構(gòu)建我國(guó)政府會(huì)計(jì)體系問(wèn)題的研究[J];會(huì)計(jì)研究;2008年03期

7 樊軼俠;;論我國(guó)全面預(yù)算管理監(jiān)督制度的構(gòu)建——基于政府收支分類(lèi)改革的研究[J];經(jīng)濟(jì)經(jīng)緯;2008年02期

8 耿曉玲;;政府收支分類(lèi)改革與行政單位會(huì)計(jì)實(shí)務(wù)[J];安徽冶金科技職業(yè)學(xué)院學(xué)報(bào);2007年03期

9 王雍君;;支出周期:構(gòu)造政府預(yù)算會(huì)計(jì)框架的邏輯起點(diǎn)——兼論我國(guó)政府會(huì)計(jì)改革的核心命題與戰(zhàn)略次序[J];會(huì)計(jì)研究;2007年05期

10 趙艷麗;權(quán)責(zé)發(fā)生制:事業(yè)單位會(huì)計(jì)核算基礎(chǔ)[J];合作經(jīng)濟(jì)與科技;2005年11期

相關(guān)博士學(xué)位論文 前1條

1 賀敬平;制度變遷視角下的政府會(huì)計(jì)改革路徑選擇[D];財(cái)政部財(cái)政科學(xué)研究所;2013年

，

本文編號(hào)：1893034