本文選題：財政風(fēng)險　切入點：政府會計　出處：《東北財經(jīng)大學(xué)》2013年博士論文　論文類型：學(xué)位論文

【摘要】：財政風(fēng)險管理與政府會計關(guān)聯(lián)十分密切。首先,政府會計提供的政府資產(chǎn)和政府債務(wù)信息是財政風(fēng)險管理所需信息的重要來源。其次,各個國家面臨的財務(wù)壓力是政府進行政府會計改革的激勵因素之一,從政府會計改革的實踐來看,國家面臨的財務(wù)壓力越大,政府會計改革的動力越強。再次,政府通過發(fā)行債券對政府債務(wù)的規(guī)模和結(jié)構(gòu)進行調(diào)整,實現(xiàn)與政府資產(chǎn)的規(guī)模和結(jié)構(gòu)相匹配,以降低財政風(fēng)險。反映政府整體財務(wù)狀況、經(jīng)營業(yè)績及現(xiàn)金流量的財務(wù)報表是表明政府信用情況的主要文件。一個完善的政府債券市場,離不開政府提供的政府財務(wù)報告。而政府財務(wù)報告的質(zhì)量取決于一個國家政府會計準(zhǔn)則制定的質(zhì)量。最后,在面臨內(nèi)外部的預(yù)算約束時,政府往往會產(chǎn)生財政機會主義行為,具體表現(xiàn)為各種類型的政府或有債務(wù)和隱性債務(wù),而收付實現(xiàn)制的政府會計給或有債務(wù)和隱性債務(wù)的存在提供了條件,從而在一定程度上掩蓋了財政風(fēng)險。所以,設(shè)計良好的政府會計可以更好地反映和預(yù)測財政風(fēng)險狀況,也是進行財政風(fēng)險管理的基礎(chǔ)性手段。 與西方國家相比,我國一方面需要政府會計在財政風(fēng)險管理中發(fā)揮基礎(chǔ)性作用,但同時我國的政府會計還比較落后。財政風(fēng)險管理是通過對政府債務(wù)和政府資產(chǎn)兩方面的管理來實現(xiàn)的,而我國現(xiàn)行的政府會計不能提供真實可靠的政府資產(chǎn)和政府債務(wù)信息。原因在于政府會計主體的設(shè)置不科學(xué)、政府會計的目標(biāo)定位不明確、采用收付實現(xiàn)制的會計基礎(chǔ)及缺少統(tǒng)一的政府會計準(zhǔn)則。政府會計改革的方向為：采用“雙主體”的政府會計主體模式,“基金”主體和“組織”主體并存；分離預(yù)算會計與政府財務(wù)會計,采用預(yù)算會計與政府財務(wù)會計并行的政府會計模式；將權(quán)責(zé)發(fā)生制逐步引入政府預(yù)算及政府會計領(lǐng)域,從政府會計到政府預(yù)算,從地方政府到中央政府,從修正的權(quán)責(zé)發(fā)生制到完全的權(quán)責(zé)發(fā)生制。在此基礎(chǔ)上,將預(yù)算會計要素設(shè)置為預(yù)算收入、預(yù)算支出和預(yù)算結(jié)余；將政府財務(wù)會計要素設(shè)置為資產(chǎn)、負債、凈資產(chǎn)、收入和費用。以政府資產(chǎn)負債表、運營表和現(xiàn)金流量表為核心,重構(gòu)我國的政府財務(wù)報告體系。 本文在對現(xiàn)有研究成果歸納總結(jié)的基礎(chǔ)上,從以下方面展開研究： 第一,對財政風(fēng)險及政府會計的理論基礎(chǔ)進行了闡釋。政府債務(wù)是一種客觀存在,是財政風(fēng)險的集中體現(xiàn)。但政府債務(wù)本身說明不了財政風(fēng)險狀況,關(guān)鍵是能否與政府資產(chǎn)相匹配。財政風(fēng)險的資產(chǎn)負債表管理是將財政風(fēng)險和政府會計聯(lián)系在一起的紐帶。政府會計改革的過程是對政府會計模式選擇的過程。政府會計主體的選擇模式存在“組織”主體和“基金”主體兩種；政府會計目標(biāo)的定位也是政府預(yù)算與政府會計關(guān)系的處理；不同的會計基礎(chǔ)下,政府會計提供側(cè)重點不同的會計信息。 第二,對我國現(xiàn)行的政府會計的財政風(fēng)險管理作用的發(fā)揮做出了評價。收付實現(xiàn)制的會計基礎(chǔ)使得各預(yù)算單位提供的政府資產(chǎn)和政府債務(wù)信息相當(dāng)不真實；不同的組織形式采用不同的會計制度使得政府合并財務(wù)報告的提供缺乏技術(shù)上的可能性；財政總預(yù)算會計本質(zhì)上為資金會計,對實物資產(chǎn)不核算。這些造成了我國的政府會計無法提供進行財政風(fēng)險管理有價值的會計信息。存在這些問題的原因首先是政府會計的目標(biāo)定位不清,其次是政府會計主體設(shè)置不合理,最后是采用收付實現(xiàn)制會計基礎(chǔ)。 第三,闡明我國應(yīng)選擇“雙主體”的政府會計主體模式、預(yù)算會計與政府財務(wù)會計并行的“雙軌制”政府會計模式、會計基礎(chǔ)選擇權(quán)責(zé)發(fā)生制。在選擇政府會計模式時要借鑒國外的先進經(jīng)驗,但更重要的是結(jié)合本國具體的政府會計環(huán)境�！半p主體”為“基金”主體和“組織”主體并存的政府會計主體模式。我國的“雙主體”具體形式為：對于符合“基金”確認條件的資金采用“基金”會計的模式,“基金”既為核算主體也為報告主體；對于政府其余的經(jīng)濟業(yè)務(wù)以“組織”為會計主體,其中,“機構(gòu)”為核算主體和報告主體,“政府”為報告主體。 “雙軌制”政府會計模式指預(yù)算會計與政府財務(wù)會計并存。預(yù)算會計核算政府預(yù)算收支的整個過程,反映政府預(yù)算的執(zhí)行情況；對預(yù)算支出的核算以支付周期為主線：既核算預(yù)算金額也核算實際執(zhí)行金額；預(yù)算會計為資金會計,不核算實物資產(chǎn)。政府財務(wù)會計核算政府所有的經(jīng)濟業(yè)務(wù)活動,包括與財政年度預(yù)算收支有關(guān)的活動,也包括與財政年度預(yù)算收支無關(guān)的活動；提供這些活動引起的會計期間內(nèi)收入和費用的發(fā)生額、會計期末資產(chǎn)、負債及凈資產(chǎn)的余額信息。這些信息對于分析財政風(fēng)險狀況至關(guān)重要。 只有在權(quán)責(zé)發(fā)生制的會計基礎(chǔ)下,政府會計提供的資產(chǎn)和負債信息才是最真實可靠的。但是,權(quán)責(zé)發(fā)生制的引入也會帶來一系列成本的增加。只有結(jié)合本國的政府會計環(huán)境,才能使得收益最大化。權(quán)責(zé)發(fā)生制的引入應(yīng)采用循序漸進的步驟。地方政府對財政風(fēng)險管理的需求大于中央政府,應(yīng)先在地方政府債務(wù)核算及資產(chǎn)核算中引入權(quán)責(zé)發(fā)生制；收付實現(xiàn)制預(yù)算在我國現(xiàn)階段有存在的必要性,應(yīng)先在政府會計系統(tǒng)中引入權(quán)責(zé)發(fā)生制,成熟之后,考慮在政府預(yù)算中引入權(quán)責(zé)發(fā)生制,但政府預(yù)算與政府會計的會計基礎(chǔ)差異不應(yīng)是一種長期存在。 第四,重新構(gòu)造我國的政府財務(wù)報告體系。政府財務(wù)報告由政府財務(wù)報表和財務(wù)報告附注構(gòu)成,由政府財務(wù)會計系統(tǒng)產(chǎn)生。政府財務(wù)報表包括資產(chǎn)負債表、運營表和現(xiàn)金流量表。資產(chǎn)負債表要素包括資產(chǎn)、負債和凈資產(chǎn)；運營表要素包括收入和費用；現(xiàn)金流量表要素包括現(xiàn)金收入、現(xiàn)金支出和現(xiàn)金余額。其中,資產(chǎn)負債表和運營表基于相同的會計基礎(chǔ)——權(quán)責(zé)發(fā)生制,現(xiàn)金流量表依據(jù)的為收付實現(xiàn)制。政府預(yù)算的執(zhí)行情況由預(yù)算會計系統(tǒng)提供,預(yù)算會計要素設(shè)置為預(yù)算收入、預(yù)算支出和預(yù)算結(jié)余。反映收付實現(xiàn)制預(yù)算下,預(yù)算收支的執(zhí)行情況。預(yù)算執(zhí)行情況信息為政府財務(wù)報告的組成部分之一。 第五,財政風(fēng)險分為廣義的財政風(fēng)險和狹義的財政風(fēng)險。廣義的財政風(fēng)險為公共風(fēng)險,狹義的財政風(fēng)險為政府組織的財務(wù)風(fēng)險。狹義的財政風(fēng)險又可具體化為短期的財務(wù)風(fēng)險和長期的財務(wù)風(fēng)險。將社會各個部門的資產(chǎn)負債表合并的國家資產(chǎn)負債表反映公共風(fēng)險狀況。公共部門資產(chǎn)負債表是國家資產(chǎn)負債表重要的組成部分。公共部門資產(chǎn)負債表分為三個層次：依據(jù)政府會計準(zhǔn)則編制的政府資產(chǎn)負債表、包括了政府財務(wù)報告中披露內(nèi)容的資產(chǎn)負債表、包括了政府所有資產(chǎn)和負債的資產(chǎn)負債表。公共部門資產(chǎn)負債表反映狹義的財政風(fēng)險狀況,其中依據(jù)政府會計準(zhǔn)則編制的政府資產(chǎn)負債表更側(cè)重政府短期的財務(wù)風(fēng)險。 論文將政府會計主體設(shè)置、預(yù)算會計與政府財務(wù)會計分離及權(quán)責(zé)發(fā)生制在預(yù)算及政府會計中的運用融合在一起,使得方案的設(shè)計更具操作性。同時,將財政風(fēng)險的層次性與政府財務(wù)報告的層次性對應(yīng),理清了財政風(fēng)險管理的思路,結(jié)合具體財務(wù)指標(biāo)的設(shè)計及運用,提高了政策的實用價值。
[Abstract]:The financial risk management and government accounting is in close relation. Firstly, the government accounting of government assets and government debt information is an important source of financial risk management information needed. Secondly, each country is facing financial pressure is one of the incentive factors of government accounting reform, from the practice of government accounting reform, the state's financial the greater the pressure, the stronger the power of government accounting reform. Thirdly, the government adjusted by issuing bonds to the government debt scale and structure, realize the scale and structure of government assets, in order to reduce the financial risk. Reflect the government's overall financial position, operating results and cash flows of the financial statements is that the government credit situation the main document. A perfect government bond market, cannot do without the government to provide the financial report. The quality depends on the government financial reporting to a The national government accounting standards quality. Finally, in the face of internal and external budget constraints, the government tends to produce fiscal opportunism behavior, the specific performance of various types of government or debt and hidden debt, and the basis of government accounting for contingent debt and implicit debt have provided the conditions to cover up the financial risk to a certain extent. Therefore, the design of good government accounting can better reflect and predict the financial risk status, it is also a fundamental means of financial risk management.
Compared with western countries, the need for government accounting play a fundamental role in the financial risk management in our country on the one hand, but at the same time, China's government accounting is still relatively backward. The financial risk management is realized through the two aspects of government debt and government assets management and government accounting in China can not present the offer true and reliable the government assets and government debt information. Because the government accounting entity is not scientific, orientation of government accounting is not clear, the government accounting standards by cash and the lack of a unified accounting system. The basis of government accounting reform direction for the "double subject" government accounting entity model, the subject and the "fund" "organization" subject coexist; separation of the budget accounting and government financial accounting, the budget accounting and government financial accounting parallel government accounting; accrual basis will gradually The introduction of government budget and government accounting field, from government to government budget accounting, from local government to the central government, from the modified accrual basis to accrual basis. On this basis, the budget accounting elements set for budget revenue, budget and budget balances; the government financial accounting elements set to assets and liabilities, net assets, income and expenses. The government balance sheet, operating statement and cash flow statement as the core, the reconstruction of China's government financial reporting system.
On the basis of the summary of the existing research results, this paper studies the following aspects:
First, the theoretical basis of government accounting and financial risk are explained. The government debt is a kind of objective existence, is the embodiment of the financial risk. But the government debt itself can not explain the situation of financial risk, the key is whether the government and assets to match. The financial risk management is the balance sheet together finance risk and government accounting. The process of government accounting reform is a process of choice of government accounting model. Selection mode of governmental accounting "organization" and "fund" the main body two; orientation of government accounting objective is also dealing with government budget and government accounting relations; accounting basis under different government accounting different accounting information.
Second, make an evaluation of the financial risk management play a role in China's current government accounting. On the basis of accounting system makes the budget units to provide government assets and government debt information is not true; different organizational forms with different accounting system of the government consolidated financial statements provide a possibility for the application of the lack of; budget accounting is essentially financial accounting, accounting for real assets. This has caused China's government accounting can not provide financial risk management value of accounting information. The reasons for these problems is the first target of government accounting is not clear, the second is the subject of government accounting is unreasonable, the last is the use of accounting basis.
Third, that China should choose "double subject" government accounting entity model, budget accounting and government financial accounting parallel "dual track" mode of government accounting, accrual accounting basis. The advanced experience in the choice of government accounting model to abroad, but more important is the combination of government accounting environment the "double subject" to "fund" and "organization" subject subject coexistence of government accounting entity model. China's "double subject" specific forms: in accordance with the "fund" the conditions for the recognition of capital by the "fund" accounting mode, "fund" is also the main accounting report; for the rest of the government's economic business with "organization" as the accounting entity, the "institutions" as the accounting body and the body of the report, "the government" as the body of the report.
The "double track" government accounting pattern refers to the budget accounting and government financial accounting coexist. The whole process of budget accounting of government budget, reflect the implementation of the government budget; the budget expenditure accounting cycle as the main line to pay the amount of Accounting: accounting of the budget execution amount; budget accounting for financial accounting, accounting is not real assets the government financial accounting. All of the government's economic activities, including the annual budget and finance related activities, but also has nothing to do with the fiscal year budget the amount offered during the accounting activities; these activities lead to the income and expenses, assets and liabilities at the end of the accounting period, the balance of information the information about the net assets. It is important to determine the financial risk status.
Only in the basis of accounting accrual, government accounting of the assets and liabilities of information is the most reliable. However, the introduction of accrual basis will also bring a series of increasing cost. Only the combination of government accounting environment of our country, in order to maximize revenue. Accrual introduced should adopt the step by step the steps of the local government. More than the central government on the financial risk management needs, should first introduce accrual accounting and assets accounting in local government debt; cash based budget is necessary at the present stage of our country, after the first introduction of accrual basis in the government accounting system, consider accrual was introduced in the government budget, but the basic accounting differences government budget and government accounting should not be a long time.
Fourth, the new structure of China's government financial reporting system. The government financial report is composed of government financial statements and financial statements, produced by the government financial accounting system. Government financial statements include the balance sheet, statement of operations and cash flow statement. The balance sheet elements include assets, liabilities and net assets; operating income includes elements of the table cash income and expenses; elements include cash flow, cash payments and cash balances. Among them, the balance sheet and the operating table the same accounting basis, based on accrual basis and cash flow statement for the collection and payment system. The implementation of the government budget provided by the budget accounting system, budget accounting elements set for budget revenue budget and budget balances. Reflect the cash based budget, the implementation of the budget. The budget implementation information for the government financial report of the group of One of them.
Fifth, the financial risk is divided into broad and narrow financial risk financial risk. Financial risk is general public risk, the special financial risks for the government organization financial risk. The special financial risk can be divided into short-term and long-term financial risk financial risk. The social balance sheet with various departments the national balance sheet reflects the public risk. The public sector balance sheet is an important part of the national balance sheet. The public sector balance sheet is divided into three levels: on the basis of accounting standards of government balance sheets, including government financial report disclosure statement of assets and liabilities, including all government the assets and liabilities of the balance sheet. Public sector balance sheets reflect the financial risk in the narrow sense, the basis for the preparation of accounting standards of government assets and liabilities The table is more focused on the short-term financial risks of the government.
This will be the subject of government accounting, budget accounting and government financial accounting and accrual based separation system in budget and government accounting together, making the design more practical. At the same time, the level of the corresponding financial risk and the level of government financial report, clarify the financial risk management ideas on the basis of the design and use of specific financial indicators, policies to improve the practical value.

【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2013
【分類號】：F810.6
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本文編號：1573001