【摘要】：長(zhǎng)期以來(lái)，政府公共部門的會(huì)計(jì)確認(rèn)基礎(chǔ)都不同于企業(yè)，企業(yè)早在幾百年前就開始用權(quán)責(zé)發(fā)生制進(jìn)行會(huì)計(jì)核算，而政府會(huì)計(jì)則一直以收付實(shí)現(xiàn)制作為會(huì)計(jì)確認(rèn)基礎(chǔ)。但隨著社會(huì)各界對(duì)財(cái)政資金的使用效益、政府財(cái)務(wù)信息的完整性和透明度越來(lái)越關(guān)注，令目前以收付實(shí)現(xiàn)制為基礎(chǔ)的政府會(huì)計(jì)顯現(xiàn)出越來(lái)越多的弊端，逐漸不適應(yīng)當(dāng)前的社會(huì)要求和公眾需要。為了順應(yīng)這些新需求，我國(guó)有必要對(duì)現(xiàn)行的收付實(shí)現(xiàn)制政府會(huì)計(jì)加以改革，逐步引入權(quán)責(zé)發(fā)生制的政府會(huì)計(jì)確認(rèn)基礎(chǔ)，實(shí)現(xiàn)政府會(huì)計(jì)目標(biāo)和職能的轉(zhuǎn)變。 為研究在行政單位會(huì)計(jì)核算中引入權(quán)責(zé)發(fā)生制的可行性，本文在對(duì)政府會(huì)計(jì)的概念進(jìn)行界定的基礎(chǔ)上，對(duì)政府會(huì)計(jì)收付實(shí)現(xiàn)制和權(quán)責(zé)發(fā)生制進(jìn)行了對(duì)比分析，并指出引入權(quán)責(zé)發(fā)生制的理論依據(jù)，在對(duì)本文進(jìn)行理論分析的基礎(chǔ)上，結(jié)合行政單位會(huì)計(jì)核算現(xiàn)狀和前沿趨勢(shì)，以S行政單位會(huì)計(jì)為例，，通過(guò)對(duì)該單位的日常會(huì)計(jì)核算業(yè)務(wù)進(jìn)行反映，指出其目前這種采用收付實(shí)現(xiàn)制的會(huì)計(jì)核算方式存在諸多問(wèn)題，如資產(chǎn)未能準(zhǔn)確計(jì)量、負(fù)債未能合理反映、收支未能有效配比等，而要解決這些問(wèn)題，最主要的途徑就是要逐步引入權(quán)責(zé)發(fā)生制。 指出引入權(quán)責(zé)發(fā)生制，不僅是順應(yīng)國(guó)際上的先進(jìn)的改革趨勢(shì)，也是各行政單位會(huì)計(jì)核算及公眾信息需求的內(nèi)在要求。為表明在行政單位引入權(quán)責(zé)發(fā)生制的可行性，本文還對(duì)S行政單位引入權(quán)責(zé)發(fā)生制的會(huì)計(jì)核算進(jìn)行了假設(shè)性的具體操作，在理論層面和概念層面對(duì)收付實(shí)現(xiàn)制核算中存在的問(wèn)題進(jìn)行了完善。當(dāng)然由于我國(guó)行政單位會(huì)計(jì)多年來(lái)一直采用收付實(shí)現(xiàn)制，向權(quán)責(zé)發(fā)生制核算方法進(jìn)行改革的過(guò)程中必然存在諸多問(wèn)題，不僅是制度上需要改革，人員素質(zhì)、會(huì)計(jì)環(huán)境等方面也亟待完善。當(dāng)然，盡管面對(duì)很多困難，需要看到的是現(xiàn)在已經(jīng)具備了改革的部分保障條件，引入權(quán)責(zé)發(fā)生制是大勢(shì)所趨。
[Abstract]:For a long time, the foundation of accounting recognition in government public sector is different from enterprise. Enterprises began to use accrual basis of accounting as early as a few hundred years ago, while government accounting has always been based on the realization of cash and cash as the basis of accounting recognition. However, with the benefit of the use of financial funds from all walks of life, the integrity and transparency of government financial information are becoming more and more concerned, which makes government accounting, which is based on the cash basis at present, showing more and more drawbacks. Gradually do not adapt to the current social requirements and public needs. In order to meet these new demands, it is necessary for our country to reform the current government accounting on the basis of cash and cash, and gradually introduce the recognition basis of government accounting based on accrual basis to realize the transformation of government accounting objectives and functions. In order to study the feasibility of introducing accrual basis into the accounting of administrative units, this paper, on the basis of defining the concept of government accounting, makes a comparative analysis of the realization basis of government accounting income and payment and accrual basis. It also points out that the theoretical basis of introducing accrual basis, on the basis of theoretical analysis of this paper, combined with the current situation and forward trend of accounting of administrative units, taking S administrative unit accounting as an example, By reflecting the daily accounting business of the unit, the paper points out that there are many problems in the current accounting method of the unit, such as the failure to measure assets accurately, the failure to reflect liabilities reasonably, the failure to match income and expenditure effectively, and so on. To solve these problems, the main way is to gradually introduce accrual basis. It is pointed out that the introduction of accrual basis is not only to conform to the international advanced reform trend, but also to meet the internal requirements of accounting and public information needs of various administrative units. In order to show the feasibility of introducing accrual basis in administrative unit, this paper also carries on the hypothetical concrete operation to the accounting of S administrative unit introducing accrual basis. At the theoretical and conceptual levels, the problems in cash accounting are improved. Of course, there must be many problems in the process of reforming the accounting method of accrual basis because the accounting system of administrative units in our country has been implemented on the basis of cash and cash for many years, not only the system needs to be reformed, but also the quality of personnel. Accounting environment and other aspects need to be improved. Of course, in spite of many difficulties, we need to see that some of the safeguards for reform are now in place, and the introduction of accrual basis is the trend of the times.
【學(xué)位授予單位】：哈爾濱工業(yè)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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