S行政單位實行權(quán)責發(fā)生制會計的研究
發(fā)布時間：2018-11-06 20:55
【摘要】：長期以來，政府公共部門的會計確認基礎都不同于企業(yè)，企業(yè)早在幾百年前就開始用權(quán)責發(fā)生制進行會計核算，而政府會計則一直以收付實現(xiàn)制作為會計確認基礎。但隨著社會各界對財政資金的使用效益、政府財務信息的完整性和透明度越來越關(guān)注，令目前以收付實現(xiàn)制為基礎的政府會計顯現(xiàn)出越來越多的弊端，逐漸不適應當前的社會要求和公眾需要。為了順應這些新需求，我國有必要對現(xiàn)行的收付實現(xiàn)制政府會計加以改革，逐步引入權(quán)責發(fā)生制的政府會計確認基礎，實現(xiàn)政府會計目標和職能的轉(zhuǎn)變。 為研究在行政單位會計核算中引入權(quán)責發(fā)生制的可行性，本文在對政府會計的概念進行界定的基礎上，對政府會計收付實現(xiàn)制和權(quán)責發(fā)生制進行了對比分析，并指出引入權(quán)責發(fā)生制的理論依據(jù)，在對本文進行理論分析的基礎上，結(jié)合行政單位會計核算現(xiàn)狀和前沿趨勢，以S行政單位會計為例，，通過對該單位的日常會計核算業(yè)務進行反映，指出其目前這種采用收付實現(xiàn)制的會計核算方式存在諸多問題，如資產(chǎn)未能準確計量、負債未能合理反映、收支未能有效配比等，而要解決這些問題，最主要的途徑就是要逐步引入權(quán)責發(fā)生制。 指出引入權(quán)責發(fā)生制，不僅是順應國際上的先進的改革趨勢，也是各行政單位會計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)責發(fā)生制的可行性，本文還對S行政單位引入權(quán)責發(fā)生制的會計核算進行了假設性的具體操作，在理論層面和概念層面對收付實現(xiàn)制核算中存在的問題進行了完善。當然由于我國行政單位會計多年來一直采用收付實現(xiàn)制，向權(quán)責發(fā)生制核算方法進行改革的過程中必然存在諸多問題，不僅是制度上需要改革，人員素質(zhì)、會計環(huán)境等方面也亟待完善。當然，盡管面對很多困難，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)責發(fā)生制是大勢所趨。
[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.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F810.6
本文編號：2315447
[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.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F810.6
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