本文關(guān)鍵詞：事業(yè)單位會計引入權(quán)責發(fā)生制的改革研究　出處：《蘇州大學》2014年碩士論文　論文類型：學位論文

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【摘要】：會計確認基礎(chǔ)是一種系統(tǒng)的規(guī)范會計信息生產(chǎn)和傳遞過程的制度，，是為會計目標服務(wù)的。縱觀世界各國政府所采用的會計確認基礎(chǔ)，主要存在以下四種形式：收付實現(xiàn)制、修正的收付實現(xiàn)制、修正的權(quán)責發(fā)生制以及權(quán)責發(fā)生制。長久以來，我國事業(yè)單位會計為了滿足政府預(yù)算管理的要求，以收付實現(xiàn)制作為確認基礎(chǔ)。然而隨著我國公共財政體制改革的深入，政府會計目標轉(zhuǎn)變?yōu)榉从呈芡胸熑温男星闆r以及提供決策有用信息，收付實現(xiàn)制弊端愈發(fā)凸顯；而與此同時，許多經(jīng)合組織（OECD）國家在其政府會計中引入權(quán)責發(fā)生制核算基礎(chǔ)并取得了顯著的成效，權(quán)責發(fā)生制改革已成為世界范圍內(nèi)政府會計改革的潮流與導向。在國內(nèi)外環(huán)境的共同壓力作用下，我國政府會計權(quán)責發(fā)生制改革已是迫在眉睫，事業(yè)單位會計作為政府會計的一部分也理應(yīng)進行權(quán)責發(fā)生制改革。 本文通過對比事業(yè)單位法律概念、各學者的觀點并結(jié)合事業(yè)單位分類改革意見，合理界定了事業(yè)單位的范圍。事業(yè)單位會計是目前我國政府會計體系中主體最接近市場的、相比其他政府部門更易于引入權(quán)責發(fā)生制的專業(yè)會計，因此本文以事業(yè)單位會計權(quán)責發(fā)生制改革為研究對象，為以后其他政府部門改革提供設(shè)計基礎(chǔ)。本文借鑒美國非營利組織的改革經(jīng)驗，立足于我國國情，提出我國事業(yè)單位會計改革應(yīng)采取漸進式分步推進的改革路徑，以修正的權(quán)責發(fā)生制為過渡基礎(chǔ)來實現(xiàn)完全的權(quán)責發(fā)生制這一長遠目標。本文從改革范圍、會計體系、應(yīng)用層面、運行模式以及要素核算五方面提出了一些具體的改革建議，并指出改革所必須具備的各項配套措施，以保證改革的順利進行，提高事業(yè)單位會計信息質(zhì)量，解除事業(yè)單位的受托責任。
[Abstract]:The foundation of accounting recognition is a systematic system to standardize the production and transmission of accounting information and serve accounting objectives. There are four main forms: cash basis, modified cash basis, modified accrual basis and accrual basis. For a long time, accounting in our country has been in order to meet the requirements of government budget management. However, with the deepening of the reform of the public finance system in our country, the goal of government accounting has changed into reflecting the performance of fiduciary responsibility and providing useful information for decision-making. The drawback of the cash system becomes more and more prominent; At the same time, many OECD countries have introduced accrual basis in their government accounting and achieved remarkable results. The reform of accrual basis has become the trend and direction of government accounting reform in the world. Under the common pressure of domestic and foreign environment, it is urgent to reform the accrual basis of government accounting in our country. As a part of government accounting, institution accounting should be reformed on accrual basis. This paper compares the concept of public institution law, the views of the scholars and combines with the reform opinions of the classification of public institutions. It defines the scope of the institution reasonably. The accounting of public institution is the most close to the market in the government accounting system of our country at present, and it is easier to introduce the accrual basis of professional accounting than other government departments. Therefore, this paper takes the accounting accrual basis reform of institutions as the research object, and provides the design basis for the later reform of other government departments. This paper draws lessons from the experience of the reform of non-profit organizations in the United States and bases itself on the national conditions of our country. This paper puts forward that the accounting reform of institutions in our country should adopt the reform path of step by step, and realize the long-term goal of complete accrual basis by taking the modified accrual basis as the transitional basis. Accounting system, application level, operation mode and factor accounting five aspects put forward some specific reform proposals, and pointed out that the reform must have various supporting measures to ensure the smooth progress of the reform. Improve the quality of accounting information institutions, remove the institution's fiduciary responsibility.
【學位授予單位】：蘇州大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F810.6

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