本文關鍵詞：新疆自治區(qū)本級政府財務報告問題研究　出處：《新疆財經大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 市場經濟 信息披露 新疆政府財務報告

【摘要】：自改革開放以來，我國由計劃經濟向社會主義市場經濟發(fā)展，隨著近年來市場經濟、行政體制改革的不斷發(fā)展和政府職能的轉變等，我國的政府預算會計為了適應社會的發(fā)展也在不斷推行了一系列措施，，收支兩條線、國庫的集中收付制及修正的權責發(fā)生制等彌補了收付實現制下的預算會計的許多缺陷，從而更加全面的反映了政府財務信息。但與歐美等發(fā)達國家相比，不管從財務報告的理論研究來看，還是從時間的維度來看,我國政府財務報告在許多方面都無法準確的反映現行政府的財務信息有很多值得向他們借鑒和改進的。西方發(fā)達國家自二十世紀八十年代以來相繼掀起了新公共管理改革的浪潮，已經擁有較為完善的政府財務報告的概念框架及體系。2010年3月1日，我國財政部印發(fā)的《關于進一步做好預算信息公開工作的指導意見》，不但詳細規(guī)定了公開各部門預算報表的范本,而且對各個層級政府公開預算提出了明確的要求。政府會計改革以信息公開為主要內容,并逐漸演變?yōu)榻⒁?guī)范的政府財務報告。2009年海南作為第一個編制政府綜合財務報告的試點，隨后各省陸續(xù)開始了探索編制政府財務報告的艱難曲折之路，也已經取得了一定的成果。 本文就是基于新疆維吾爾自治區(qū)本級政府財務報告，參考和借鑒國內外在編制財務報告中的先進理論和實踐經驗，對自治區(qū)本級政府試編的財務報告進行分析，發(fā)現存在的具體問題并設想未來編制自治區(qū)政府報告的發(fā)展策略。本文采用了理論分析與實際案例相結合的方法，文章一共有七個章節(jié)。第一章主要闡述了研究背景、意義和方法、國內外研究現狀評析及本篇文章的框架及創(chuàng)新之處等。第二章簡要闡述了政府財務報告相關的政府職能和信息披露、新公共管理理論、公共受托責任理論等。第三章是對編制新疆維吾爾自治區(qū)本級政府財務報告的要求的敘述，讓公眾對政府財務報告的編制有初步的了解。第四章基于新疆維吾爾自治區(qū)本級政府財務報告的結果，從資產負債、融資渠道和資金使用效率三個方面進行分析，對其中一些指標進行計算分析指標反映的財務信息。第五章則在以上基礎上分析自治區(qū)財政局在編制政府綜合財務報告時存在的問題。第六章則是基于對自治區(qū)財務報告結果和存在問題的分析，針對新疆的具體情況，參考借鑒國外經驗，提出未來可能的發(fā)展策略，希望能夠為加快自治區(qū)本級政府財務報告的改進做出一點貢獻，最后則是文章的結論。
[Abstract]:Since the reform and opening up, China has developed from planned economy to socialist market economy. With the development of market economy in recent years, the continuous development of administrative system reform and the transformation of government functions, etc. In order to adapt to the development of the society, the government budget accounting in our country has been carrying out a series of measures, two lines of revenue and expenditure. The centralized cash basis and the revised accrual basis of the treasury make up for many shortcomings of budget accounting under the cash basis, and thus more comprehensively reflect the financial information of the government. But compared with the developed countries such as Europe and the United States and other developed countries. No matter from the theoretical study of financial reports, or from the perspective of the dimension of time. Our government financial report can not accurately reflect the current government financial information in many ways. Western developed countries have set off a new public since 1980s. The wave of management reform. In March 1st 2010, China's Ministry of Finance issued the "guidance on further doing a good job in the disclosure of budget information". It not only specifies the model of opening the budget statements of various departments in detail, but also puts forward a clear request for the public budget of all levels of government. The main content of the reform of government accounting is the disclosure of information. In 2009, Hainan was the first pilot to compile the comprehensive financial report of the government. Subsequently, provinces began to explore the difficult and tortuous road of compiling government financial reports, and have also achieved certain results. This paper is based on the Xinjiang Uygur Autonomous region government financial reports at this level, reference and reference in the preparation of financial reports at home and abroad in the advanced theory and practical experience. This paper analyzes the financial report of the autonomous region government at the same level, finds out the concrete problems and conceive the development strategy of compiling the autonomous region government report in the future. This paper adopts the method of combining the theory analysis with the actual case. There are seven chapters in the article. The first chapter mainly describes the research background, significance and methods. The second chapter briefly expounds the government function and information disclosure of the government financial report, the new public management theory. The third chapter is the description of the requirements of compiling the financial report of Xinjiang Uygur Autonomous region. Let the public have a preliminary understanding of the compilation of government financial reports. Chapter 4th based on the results of the Xinjiang Uygur Autonomous region government financial reports from assets and liabilities. Financing channels and the efficiency of the use of funds are analyzed in three aspects. On the basis of the above, chapter 5th analyzes the problems existing in the preparation of the comprehensive financial report of the government by the bureau of finance of the autonomous region. Chapter 6th is based on the analysis of the financial information reflected in the indicators. Chapter 6th is based on the analysis of the financial information of the autonomous region. Financial reporting results and analysis of problems. In view of the concrete situation of Xinjiang, the paper puts forward the possible development strategy in the future by referring to the foreign experience, hoping to make some contribution to the improvement of the financial report of the autonomous region's government at the corresponding level, and finally, the conclusion of the article.
【學位授予單位】：新疆財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F810.6

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