本文關(guān)鍵詞：H省省級(jí)政府部門會(huì)計(jì)信息披露研究　出處：《河南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 政府部門 信息披露 受托責(zé)任

【摘要】：近年來，在社會(huì)主義市場經(jīng)濟(jì)體制不斷完善，政府職能由職能型向服務(wù)型政府轉(zhuǎn)變的背景下，隨著公眾參政議政程度的加深，公眾對(duì)了解政府受托責(zé)任履行情況的愿望也變得更加強(qiáng)烈，對(duì)政府信息公開提出了更高的要求。政府會(huì)計(jì)信息作為政府信息系統(tǒng)的有機(jī)組成部分，通過公布全面、準(zhǔn)確的會(huì)計(jì)信息，可以系統(tǒng)地反映政府受托責(zé)任的履行情況，有效避免權(quán)力腐敗，是提高政府治理效率的重要方式。2014年十二屆人大二次會(huì)議，李克強(qiáng)總理在政府工作報(bào)告中指出：“實(shí)施全面規(guī)范、公開透明的預(yù)算制度。著力把所有政府性收入納入預(yù)算，施行全口徑預(yù)算管理。各級(jí)政府預(yù)算和決算都要向社會(huì)公開，部門預(yù)算要逐步公開到基本支出和項(xiàng)目支出，所有財(cái)政撥款的“三公經(jīng)費(fèi)”都要公開，打造陽光財(cái)政，讓群眾看明白、能監(jiān)督。1”這充分體現(xiàn)了國家領(lǐng)導(dǎo)人對(duì)加強(qiáng)政府會(huì)計(jì)信息公開、透明和構(gòu)建全面、系統(tǒng)的信息披露制度的決心。 當(dāng)前政府信息公開制度的建立，政府部門客觀上成為我國政府會(huì)計(jì)信息披露的重要載體，政府部門承擔(dān)的受托責(zé)任，也使得內(nèi)外信息使用者對(duì)了解政府部門受托責(zé)任履行情況變得十分必要。針對(duì)部門會(huì)計(jì)信息披露的研究對(duì)完善整個(gè)政府會(huì)計(jì)信息披露，全面提高信息透明度具有十分重要的意義�；趯I(yè)碩士的論文要求，本文選取H省省級(jí)政府部門為研究對(duì)象，通過構(gòu)建分析維度，對(duì)H省省級(jí)政府部門目前會(huì)計(jì)信息披露的現(xiàn)狀進(jìn)行分析，找出原因，提出改進(jìn)建議。 本文首先對(duì)國內(nèi)外相關(guān)研究文獻(xiàn)、基礎(chǔ)理論進(jìn)行綜述，其次，基于委托代理理論、新公共管理理論、知情權(quán)理論構(gòu)建分析維度，即從目標(biāo)、完整性、質(zhì)量、便捷性的角度下，對(duì)H省省級(jí)政府部門會(huì)計(jì)信息披露的現(xiàn)狀進(jìn)行分析，得出H省省級(jí)政府部門在會(huì)計(jì)信息披露建設(shè)中，存在會(huì)計(jì)信息披露不完整、信息質(zhì)量有待提升、獲得信息的便捷度需要優(yōu)化等問題，通過問題分析，，得出原因?yàn)橄嚓P(guān)法律基礎(chǔ)不完善、預(yù)算管理體制的制約、政府會(huì)計(jì)報(bào)告體系尚未建立、會(huì)計(jì)信息披露工作水平有待提高。最后，從國家整體設(shè)計(jì)層面和H省具體實(shí)施層面，提出H省省級(jí)政府部門會(huì)計(jì)信息披露的改進(jìn)意見。本文結(jié)合當(dāng)前政府部門信息公開實(shí)踐以及社會(huì)熱點(diǎn)問題，具有一定的實(shí)踐意義。
[Abstract]:In recent years, under the background of the continuous improvement of the socialist market economic system and the transformation of the government function from the functional to the service-oriented government, with the deepening of the degree of public participation in politics. The public's desire to understand the implementation of the government's fiduciary responsibility has become stronger and higher requirements have been put forward for the disclosure of government information. Government accounting information is an organic part of the government information system. By publishing comprehensive and accurate accounting information, we can systematically reflect the performance of the government's fiduciary responsibility and effectively avoid power corruption. In 2014, the second session of the 12 National people's Congress, Premier Li Keqiang pointed out in the government work report: "the implementation of comprehensive norms. An open and transparent budget system. Efforts should be made to include all government revenues in the budget and to implement full-caliber budget management. The budgets and final accounts of governments at all levels should be made public to the public. The departmental budget should be gradually disclosed to the basic expenditure and project expenditure, and all the "three public funds" allocated by the government should be made public so as to create a sunshine finance for the masses to understand. This fully reflects the determination of national leaders to strengthen the openness, transparency and establishment of a comprehensive and systematic system of disclosure of government accounting information. At present, the establishment of government information disclosure system, government departments objectively become an important carrier of government accounting information disclosure, government departments bear the fiduciary responsibility. It also makes it necessary for internal and external information users to understand the implementation of government departments' fiduciary duties. The research on the disclosure of departmental accounting information will improve the whole government accounting information disclosure. It is very important to improve the transparency of information in an all-round way. Based on the requirements of professional master's thesis, this paper selects the provincial government departments of H province as the research object and constructs the dimension of analysis. This paper analyzes the present situation of accounting information disclosure of provincial government departments in H province, finds out the reasons and puts forward suggestions for improvement. This paper firstly summarizes the relevant research literature and basic theory at home and abroad, and then, based on the principal-agent theory, the new public management theory, the right to know theory to construct the analysis dimension, that is, from the goal, integrity, quality. In the view of convenience, this paper analyzes the current situation of accounting information disclosure of provincial government departments in H province, and concludes that accounting information disclosure is incomplete in the construction of accounting information disclosure of provincial government departments in H province. The quality of information needs to be improved, and the convenience of obtaining information needs to be optimized. Through the analysis of the problems, it is concluded that the relevant legal basis is not perfect, the budget management system is restricted, and the government accounting reporting system has not yet been established. The level of accounting information disclosure needs to be improved. Finally, from the national overall design level and H province specific implementation level. This paper puts forward some suggestions for improving the disclosure of accounting information of provincial government departments in H province. This paper combines the practice of public information disclosure of government departments and social hot issues, which has certain practical significance.
【學(xué)位授予單位】：河南大學(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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