本文選題：政府財務報告概念框架 + 企業(yè)財務報告概念框架�。� 參考：《湖南大學》2014年碩士論文

【摘要】：《中共中央關于全面深化改革若干重大問題的決定》中提出，要“建立權責發(fā)生制的政府綜合財務報告制度”。政府會計改革已上升至全面深化改革的重要議題之列，，而高質(zhì)量政府財務報告概念框架的構(gòu)建是政府會計改革成功的必要條件。 本文系統(tǒng)比較了國際公共部門會計準則理事會（IPSASB）和國際會計準則理事會（IASB）最新發(fā)布的概念框架成果，并闡述了美國聯(lián)邦會計準則咨詢委員會（FASAB）和政府會計準則委員會（GASB）的相關觀點，從中汲取先進理念。在此基礎上，本文結(jié)合我國政府會計環(huán)境，構(gòu)建了一套涵蓋政府財務報告目標、報告主體、信息質(zhì)量特征、財務報表要素及其確認、計量與列報等內(nèi)容的概念框架體系。雙重導向下（兼顧內(nèi)外部使用者信息需求）的我國政府財務報告目標應同時體現(xiàn)“受托責任觀”、“決策有用觀”和“管理控制觀”。政府財務報表要素應包括資產(chǎn)、負債、遞延流入、遞延流出、權益、收入、費用、盈余、現(xiàn)金流入、現(xiàn)金流出和現(xiàn)金結(jié)余，其中，資產(chǎn)和負債具有“經(jīng)濟利益”和“服務潛能”雙重內(nèi)涵。在政府財務報表要素的計量上，我國應引入公允價值、重置成本、可變現(xiàn)凈值與使用價值等計量屬性。計量目標為“以有助于評價政府主體公共受托責任、決策制定及主體自身管控的方式，選擇最能公允反映主體服務成本、運營能力和財務能力的計量屬性”。 本文的創(chuàng)新之處在于：一方面，以IPSASB與IASB概念框架成果的比較為切入點，分析得出政府會計與企業(yè)會計本質(zhì)上的異同，為我國政府會計適度借鑒企業(yè)會計成功經(jīng)驗提供依據(jù)；另一方面，本文提出了隸屬于財務報告目標的計量目標，為計量屬性的選擇提供更具體貼近的指導。
[Abstract]:The decision of the CPC Central Committee on comprehensively deepening reform puts forward the need to "establish a comprehensive government financial reporting system on an accrual basis." The reform of government accounting has been raised to the list of important issues of deepening the reform in an all-round way, and the construction of a conceptual framework for high-quality government financial reports is a necessary condition for the success of the reform of government accounting. This paper systematically compares the latest conceptual framework results published by the International Public sector Accounting Standards Board (IPSASB) and the International Accounting Standards Board (IASB). The relevant viewpoints of the Federal Accounting Standards Advisory Committee (FASAB) and the Government Accounting Standards Board (GASB) are expounded, and the advanced ideas are drawn from them. On this basis, this paper constructs a set of conceptual framework system, which covers the objectives of government financial reporting, the main body of report, the characteristics of information quality, the elements of financial statements and their confirmation, measurement and presentation. Under the dual guidance (taking into account the information needs of internal and external users), the objectives of Chinese government financial reports should embody the concept of "fiduciary responsibility", "decision usefulness" and "management control" at the same time. The elements of the Government's financial statements shall include assets, liabilities, deferred inflows, deferred outflows, equity, income, fees, surpluses, cash inflows, cash outflows and cash balances, of which, Assets and liabilities have double connotations of "economic interest" and "service potential". In the measurement of government financial statement elements, we should introduce fair value, replacement cost, net realizable value and use value. The objective of the measurement is to choose the measurement attributes which can reflect the service cost, operation ability and financial ability of the main body most fairly in order to evaluate the public fiduciary responsibility, the decision making and the control of the subject itself. The innovation of this paper lies in: on the one hand, based on the comparison of IPSASB and IASB conceptual framework, the paper analyzes the similarities and differences between government accounting and enterprise accounting, and provides the basis for our government accounting to learn from the successful experience of enterprise accounting; On the other hand, this paper puts forward the measurement target which belongs to the financial reporting objective, which provides more concrete and close guidance for the choice of measurement attributes.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F810.6

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本文編號：2081982