發(fā)布時(shí)間：2018-01-14 22:06

  本文關(guān)鍵詞：新疆自治區(qū)本級(jí)政府財(cái)務(wù)報(bào)告問(wèn)題研究　出處：《新疆財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 市場(chǎng)經(jīng)濟(jì) 信息披露 新疆政府財(cái)務(wù)報(bào)告

【摘要】：自改革開(kāi)放以來(lái)，我國(guó)由計(jì)劃經(jīng)濟(jì)向社會(huì)主義市場(chǎng)經(jīng)濟(jì)發(fā)展，隨著近年來(lái)市場(chǎng)經(jīng)濟(jì)、行政體制改革的不斷發(fā)展和政府職能的轉(zhuǎn)變等，我國(guó)的政府預(yù)算會(huì)計(jì)為了適應(yīng)社會(huì)的發(fā)展也在不斷推行了一系列措施，，收支兩條線、國(guó)庫(kù)的集中收付制及修正的權(quán)責(zé)發(fā)生制等彌補(bǔ)了收付實(shí)現(xiàn)制下的預(yù)算會(huì)計(jì)的許多缺陷，從而更加全面的反映了政府財(cái)務(wù)信息。但與歐美等發(fā)達(dá)國(guó)家相比，不管從財(cái)務(wù)報(bào)告的理論研究來(lái)看，還是從時(shí)間的維度來(lái)看,我國(guó)政府財(cái)務(wù)報(bào)告在許多方面都無(wú)法準(zhǔn)確的反映現(xiàn)行政府的財(cái)務(wù)信息有很多值得向他們借鑒和改進(jìn)的。西方發(fā)達(dá)國(guó)家自二十世紀(jì)八十年代以來(lái)相繼掀起了新公共管理改革的浪潮，已經(jīng)擁有較為完善的政府財(cái)務(wù)報(bào)告的概念框架及體系。2010年3月1日，我國(guó)財(cái)政部印發(fā)的《關(guān)于進(jìn)一步做好預(yù)算信息公開(kāi)工作的指導(dǎo)意見(jiàn)》，不但詳細(xì)規(guī)定了公開(kāi)各部門(mén)預(yù)算報(bào)表的范本,而且對(duì)各個(gè)層級(jí)政府公開(kāi)預(yù)算提出了明確的要求。政府會(huì)計(jì)改革以信息公開(kāi)為主要內(nèi)容,并逐漸演變?yōu)榻⒁?guī)范的政府財(cái)務(wù)報(bào)告。2009年海南作為第一個(gè)編制政府綜合財(cái)務(wù)報(bào)告的試點(diǎn)，隨后各省陸續(xù)開(kāi)始了探索編制政府財(cái)務(wù)報(bào)告的艱難曲折之路，也已經(jīng)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(jí)政府財(cái)務(wù)報(bào)告，參考和借鑒國(guó)內(nèi)外在編制財(cái)務(wù)報(bào)告中的先進(jìn)理論和實(shí)踐經(jīng)驗(yàn)，對(duì)自治區(qū)本級(jí)政府試編的財(cái)務(wù)報(bào)告進(jìn)行分析，發(fā)現(xiàn)存在的具體問(wèn)題并設(shè)想未來(lái)編制自治區(qū)政府報(bào)告的發(fā)展策略。本文采用了理論分析與實(shí)際案例相結(jié)合的方法，文章一共有七個(gè)章節(jié)。第一章主要闡述了研究背景、意義和方法、國(guó)內(nèi)外研究現(xiàn)狀評(píng)析及本篇文章的框架及創(chuàng)新之處等。第二章簡(jiǎn)要闡述了政府財(cái)務(wù)報(bào)告相關(guān)的政府職能和信息披露、新公共管理理論、公共受托責(zé)任理論等。第三章是對(duì)編制新疆維吾爾自治區(qū)本級(jí)政府財(cái)務(wù)報(bào)告的要求的敘述，讓公眾對(duì)政府財(cái)務(wù)報(bào)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(jí)政府財(cái)務(wù)報(bào)告的結(jié)果，從資產(chǎn)負(fù)債、融資渠道和資金使用效率三個(gè)方面進(jìn)行分析，對(duì)其中一些指標(biāo)進(jìn)行計(jì)算分析指標(biāo)反映的財(cái)務(wù)信息。第五章則在以上基礎(chǔ)上分析自治區(qū)財(cái)政局在編制政府綜合財(cái)務(wù)報(bào)告時(shí)存在的問(wèn)題。第六章則是基于對(duì)自治區(qū)財(cái)務(wù)報(bào)告結(jié)果和存在問(wèn)題的分析，針對(duì)新疆的具體情況，參考借鑒國(guó)外經(jīng)驗(yàn)，提出未來(lái)可能的發(fā)展策略，希望能夠?yàn)榧涌熳灾螀^(qū)本級(jí)政府財(cái)務(wù)報(bào)告的改進(jìn)做出一點(diǎn)貢獻(xiàn)，最后則是文章的結(jié)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(xué)位授予單位】：新疆財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F810.6

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