本文選題：政府財(cái)務(wù)報(bào)告 + 政府會(huì)計(jì)　； 參考：《蘇州大學(xué)》2014年碩士論文

【摘要】：政府財(cái)務(wù)報(bào)告作為政府會(huì)計(jì)的最終“產(chǎn)品”，是政府解除公共受托責(zé)任的有效憑證，也是信息使用者進(jìn)行經(jīng)濟(jì)和社會(huì)決策的重要依據(jù)。我國(guó)現(xiàn)行的政府財(cái)務(wù)報(bào)告體系源于1997年預(yù)算會(huì)計(jì)改革以后形成的預(yù)算會(huì)計(jì)報(bào)告體系。近幾年來(lái)，我國(guó)又在原有制度的基礎(chǔ)上，對(duì)行政事業(yè)單位的會(huì)計(jì)制度作出了進(jìn)一步的完善和改進(jìn)。目前，我國(guó)政府單位財(cái)務(wù)報(bào)告編制的主要依據(jù)為1998年初開(kāi)始實(shí)行的《財(cái)政總預(yù)算會(huì)計(jì)制度》、2013年初開(kāi)始實(shí)行的新《事業(yè)單位會(huì)計(jì)準(zhǔn)則》、《事業(yè)單位會(huì)計(jì)制度》以及今年初開(kāi)始實(shí)行的新《行政單位會(huì)計(jì)制度》。但是，政府財(cái)務(wù)報(bào)告和政府單位財(cái)務(wù)報(bào)告是兩個(gè)不同層次的概念。我國(guó)現(xiàn)行的政府財(cái)務(wù)報(bào)告從嚴(yán)格意義上來(lái)說(shuō)還只是預(yù)算執(zhí)行情況報(bào)告，側(cè)重于提供反映政府預(yù)算執(zhí)行情況及其結(jié)果的信息，，缺乏對(duì)預(yù)算收支以外的政府財(cái)務(wù)收支活動(dòng)情況以及財(cái)務(wù)狀況等信息的反映。而隨著我國(guó)財(cái)政管理體制改革的不斷深入，我國(guó)現(xiàn)行政府財(cái)務(wù)報(bào)告模式的弊端日益顯露，已不能充分滿足信息使用者的需求，從而也無(wú)法滿足政府履行公共受托責(zé)任的要求。因此，我國(guó)政府財(cái)務(wù)報(bào)告的改革顯得十分緊迫。然而，我國(guó)在政府財(cái)務(wù)報(bào)告改革的理論研究方面，尚處于起步階段，還有許多地方需要完善，而相關(guān)政府會(huì)計(jì)和財(cái)務(wù)報(bào)告準(zhǔn)則規(guī)范的出臺(tái)更是進(jìn)展緩慢。 鑒于此，本文擬從我國(guó)政府財(cái)務(wù)報(bào)告的現(xiàn)狀及存在問(wèn)題出發(fā)，借鑒國(guó)外政府財(cái)務(wù)報(bào)告改革的成功經(jīng)驗(yàn)，從理論和實(shí)務(wù)兩個(gè)層面對(duì)我國(guó)現(xiàn)行政府財(cái)務(wù)報(bào)告提出改進(jìn)建議。在理論方面，著重探討政府財(cái)務(wù)報(bào)告的目標(biāo)、主體以及編報(bào)的會(huì)計(jì)基礎(chǔ)等相關(guān)問(wèn)題；在實(shí)務(wù)方面，充分借鑒國(guó)外發(fā)達(dá)國(guó)家政府財(cái)務(wù)報(bào)告體系的結(jié)構(gòu)與內(nèi)容，并結(jié)合我國(guó)現(xiàn)行的預(yù)算會(huì)計(jì)報(bào)告模式，初步探索建立一套真正具有中國(guó)特色和國(guó)際可比性的政府財(cái)務(wù)報(bào)告體系。
[Abstract]:As the final "product" of government accounting, government financial report is an effective certificate for the government to release its public fiduciary responsibility, and is also an important basis for information users to make economic and social decisions. The current government financial reporting system in our country originates from the budget accounting reporting system formed after the budget accounting reform in 1997. In recent years, the accounting system of administrative institutions has been further perfected and improved on the basis of the original system. At present, The compilation of financial reports of government units in China is mainly based on the implementation of the "Financial General Budget Accounting system" at the beginning of 1998, the new Accounting Standards for institutions, the "Accounting system for institutions" implemented in early 2013, and the opening of the year at the beginning of this year. The new Accounting system for Administrative Units. However, government financial report and government unit financial report are two different levels of concept. The current government financial report of our country is only a budget performance report in a strict sense, focusing on providing information that reflects the implementation of the government budget and its results. Lack of information on government financial activities and financial situation other than budget income and expenditure. With the deepening of the reform of the financial management system in our country, the malpractice of the current government financial reporting mode has been exposed day by day, which can not fully meet the needs of the information users, and thus can not meet the requirements of the government to fulfill the public fiduciary responsibility. Therefore, the reform of our government financial report is very urgent. However, the theoretical research of government financial report reform in China is still in its infancy, and there are still many areas to be improved, and the introduction of relevant government accounting and financial reporting standards is even slower. In view of this, this paper intends to start from the present situation and existing problems of our government financial report, draw lessons from the successful experience of foreign government financial report reform, and put forward some suggestions for improvement of our country's current government financial report from the two aspects of theory and practice. In theory, the paper mainly discusses the object, subject and accounting basis of government financial report, and draws lessons from the structure and content of foreign developed country government financial report system in practice. Combined with the current budget accounting reporting mode in our country, this paper preliminarily explores the establishment of a set of government financial reporting system with Chinese characteristics and international comparability.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F810.6

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