本文選題：政府財務(wù)信息　切入點：信息披露　出處：《財政部財政科學(xué)研究所》2014年博士論文

【摘要】：影響推動政府財務(wù)信息披露改革的因素有很多,如政府財務(wù)壓力、資本市場的影響、外部的準則制定機構(gòu)、會計職業(yè)團體的利益等等。從世界范圍來看,政府財務(wù)信息披露改革的主要動因之一是債務(wù)風(fēng)險問題造成的財務(wù)壓力。我國也正面臨類似的情況。地方政府債務(wù)風(fēng)險問題已日漸成為改進我國政府財務(wù)信息披露最為急迫甚至也最為重要的驅(qū)動因素。包括債務(wù)信息在內(nèi)的政府財務(wù)信息主要應(yīng)由政府的會計系統(tǒng)提供。由于目前我國政府的會計系統(tǒng)存在職能不全面,分析不到位等問題,制約了政府財務(wù)信息披露的全面性、合理性、有效性,也在很大程度上影響了相關(guān)管理者對地方政府債務(wù)風(fēng)險的監(jiān)督與控制。在這一背景下,基于地方政府債務(wù)風(fēng)險監(jiān)控等動因,研究改進完善我國政府財務(wù)信息披露,乃至建立健全我國政府會計系統(tǒng),已成為當(dāng)前我國會計實務(wù)界和理論界關(guān)注的重要問題。 本文以政府職能理論、公共選擇理論、公共產(chǎn)品理論等理論基礎(chǔ)為指導(dǎo),對政府財務(wù)信息披露的相關(guān)概念進行剖析,提出政府財務(wù)信息披露的涵義、信息質(zhì)量特征、披露目標、會計基礎(chǔ)、形式與內(nèi)容等基本框架。通過規(guī)范分析與實證檢驗相結(jié)合的方式,本文考察了我國政府財務(wù)信息披露的經(jīng)驗和存在的問題,并分析了問題產(chǎn)生的根源。本文選取美國、英國、法國等典型國家和我國企業(yè)財務(wù)信息披露改革的實踐作為研究對象,通過比較分析,歸納了其中可資借鑒的共性做法和有益經(jīng)驗�；谏鲜龇治�,本文研究提出了我國政府財務(wù)信息披露改進的總體目標和近、中、遠期分步目標建議。結(jié)合這些目標,本文提出了層層遞進、先易后難的我國政府財務(wù)信息披露改進方案,并嘗試對這些思路措施進行了描畫： 基于目前最為急迫的地方政府債務(wù)風(fēng)險問題,近期應(yīng)提供高質(zhì)量的政府債務(wù)信息,為此,可審慎推動政府債務(wù)核算基礎(chǔ)的轉(zhuǎn)換。本文從變革預(yù)算會計系統(tǒng)中政府債務(wù)核算模式著手突破,采用收付實現(xiàn)制和權(quán)責(zé)發(fā)生制相結(jié)合的方式核算、披露一級政府債務(wù)。即保留現(xiàn)行以收付實現(xiàn)制核算的科目,增加一些對決策中起重大作用、但在當(dāng)前的預(yù)算會計系統(tǒng)中尚未得到恰當(dāng)反映的權(quán)責(zé)發(fā)生制債務(wù)科目以滿足使用者的需要,更加全面地披露政府債務(wù)情況。本文還構(gòu)建了政府債務(wù)風(fēng)險預(yù)警披露機制并利用公開數(shù)據(jù)進行了可行性檢驗。 考慮環(huán)境變遷對政府財務(wù)信息披露的影響,中期應(yīng)披露相對全面的政府財務(wù)信息,為此,可先試點、再試行政府財務(wù)報告制度。從中期來看,在尚未制定出臺相關(guān)政府財務(wù)會計制度情況下,本文提出通過轉(zhuǎn)換預(yù)算會計數(shù)據(jù)以及搜集整理并匯總披露政府相關(guān)財務(wù)信息的構(gòu)想,并對政府財務(wù)報告的主要內(nèi)容、報告主體及其包含的合并范圍、與預(yù)算報告的關(guān)系進行了界定。本文研究設(shè)計了我國政府財務(wù)報告信息披露機制,并基于我國實際情況提出了具體路徑建議。 遠期為全面反映政府公共受托責(zé)任,應(yīng)建立健全政府會計系統(tǒng),還應(yīng)注重發(fā)揮政府管理會計、審計鑒證等在我國政府財務(wù)信息披露中的協(xié)同作用,從而深度披露政府財務(wù)信息。本文研究提出了凸顯我國特色的、以政府財務(wù)會計和政府預(yù)算會計為主體、政府管理(成本)會計等為補充、各子系統(tǒng)相對獨立的三軌制政府會計系統(tǒng)模式。本文圍繞政府財務(wù)信息披露的主體與信息使用者、形式與內(nèi)容、披露目標、會計基礎(chǔ)以及信息質(zhì)量特征,闡述了我國政府財務(wù)信息披露體系的構(gòu)建策略。本文還對如何通過規(guī)劃設(shè)計、整合完善政府財務(wù)會計、預(yù)算會計系統(tǒng)來強化我國政府財務(wù)信息披露,如何發(fā)揮政府管理會計、審計鑒證在我國政府財務(wù)信息披露中的協(xié)同作用進行了研究。
[Abstract]:There are many factors affecting the promotion of government financial information disclosure reform, such as the government financial pressure, the impact of the capital market, external accounting standard setters, occupation group interests and so on. From the view of the world, one of the main reasons of government financial information disclosure reform is caused by the risk of debt problems in financial pressure. China is also facing similar the situation. The problem of local government debt risk has become the improvement of our country government finance information disclosure is the most urgent and the most important driving factors. To provide the accounting system of government financial information mainly by government debt, including information. Due to the current accounting system of our government functions are not comprehensive, the analysis is not in place and other issues restricted, comprehensive, government financial information disclosure rationality, validity, also have great influence on the related management of local government debt The supervision and control of financial risk. In this context, the local government debt risk monitoring and motivation based on, research to improve and perfect our country government finance information disclosure, and establish and improve the government accounting system in our country, has become the important issues of current accounting theory and practice circles.
In this paper, the theory of government functions, public choice theory, public goods theory as guidance, the relevant concepts of government financial information disclosure of the analysis, put forward the meaning of government financial information disclosure, information disclosure quality characteristics, objectives, basic accounting, the basic framework of form and content. Through the combination of normative analysis and empirical test. The way, this paper examines the financial information disclosure of our country government experience and existing problems, and analyzes the causes of the problems. This paper selects the United States, Britain, France and other typical countries and our country enterprise financial information disclosure reform practice as the research object, through comparative analysis, summarizes the common practice and reference good experience. Based on the above analysis, this paper puts forward our country government finance information disclosure and improve the overall goal, long-term goal, step by step with this proposal. Some goals, this article puts forward the improvement plan of the financial information disclosure of our government, which is progressively progressive and difficult to follow, and tries to describe these ideas and measures.
Based on the local government debt risk problem urgent, short-term government debt should provide high quality information, therefore, be prudent to promote conversion of government debt accounting basis. This paper begins from the reform of budget accounting system in government debt accounting mode breakthrough, realize the combination of the cash accounting system and responsibility, disclosure the level of government debt. That is to retain the existing accounting subjects on cash increase play an important role in some of the decision, but in the current budget accounting system has not been properly reflect the accrual of debt subject to meet the needs of users, more comprehensive disclosure of government debt. This paper also constructs the government debt risk early warning disclosure mechanism and carried out a feasibility test using publicly available data.
Considering the impact of environmental change on the government financial information disclosure, the medium should be disclosure of government financial information, relatively comprehensive in the first pilot, and then try out the government financial reporting system. In the medium term, the government has not been formulated the relevant financial and accounting system conditions, this paper through the conversion of budget accounting data and collect and summarize the conception of disclosure government financial information, and the main content of the government financial report, the report contains the subject and scope, and budget reports are defined. This paper designs our government financial reporting information disclosure mechanism, and the actual situation in our country is put forward based on the specific path.
Long term in order to reflect the public accountability of government, the government should establish a sound accounting system, should also pay attention to the government management accounting, auditing and other synergies in our government financial information disclosure, disclosure of government financial information. Thus the depth has been put forward in this paper to highlight the characteristics of our country, the government financial accounting and government budget accounting as the main body, the government management (cost) accounting for supplement, mode three system of government accounting system of each subsystem independently. This paper focuses on the government finance information disclosure and information disclosure of user, form and content, goal, characteristics and basic accounting information quality, this paper expounds the construction strategy of China's government financial information disclosure system. This paper also on how to plan and design, improve the integration of government financial accounting, budget accounting system to strengthen our country government finance information disclosure, how to play politics The coordination role of the government management accounting and the audit authentication in the financial information disclosure of the Chinese government has been studied.

【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F810.6

【參考文獻】

相關(guān)期刊論文 前10條

1 張國生,趙建勇;政府和非營利組織會計的環(huán)境、特征與預(yù)算會計改革[J];財經(jīng)論叢(浙江財經(jīng)學(xué)院學(xué)報);2005年01期

2 戚艷霞;地方政府或有負債分析與風(fēng)險防范[J];財經(jīng)論叢(浙江財經(jīng)學(xué)院學(xué)報);2005年02期

3 彭海穎;新公共管理理念與政府財務(wù)報告的完善[J];財會通訊(學(xué)術(shù)版);2005年07期

4 梁麗;敖德薩;;我國政府會計改革的思考[J];財會通訊(學(xué)術(shù)版);2007年02期

5 戚艷霞;;基于政府債務(wù)風(fēng)險控制的政府會計改革[J];財會通訊;2012年01期

6 王娟;朱海英;;從公共受托責(zé)任角度看政府會計改革[J];財會月刊;2008年20期

7 張雪芬;;推動政府會計改革的若干思考[J];財會月刊;2008年33期

8 王芳;余家健;;國外政府會計改革動因研究述評[J];財會月刊;2008年35期

9 張鋼;;基于和諧公共財政理念的政府管理會計體系構(gòu)建[J];山西財政稅務(wù)�？茖W(xué)校學(xué)報;2008年03期

10 荊新;高揚;;政府會計基礎(chǔ)模式:比較與選擇[J];財務(wù)與會計;2003年09期

相關(guān)博士學(xué)位論文 前3條

1 楊亞軍;我國政府會計理論框架研究[D];財政部財政科學(xué)研究所;2011年

2 劉彥博;中國部門預(yù)算改革研究[D];財政部財政科學(xué)研究所;2010年

3 張曾蓮;政府管理會計技術(shù)與報告研究[D];廈門大學(xué);2009年

，

本文編號：1681084