本文選題：地方政府　切入點：會計信息披露　出處：《山東農業(yè)大學》2013年碩士論文　論文類型：學位論文

【摘要】：政府會計信息披露是一門新興的研究課題，政府作為一個特殊且相對獨立的經濟實體存在，其使用者對會計信息的需求不同于企業(yè)會計信息需求。因此，政府會計信息披露的研究和實踐受到學術界和公眾的廣泛關注，對于政府會計信息披露的深度和廣度也提出了更高的要求。根據學術界研究的成果，政府會計信息披露的目標主要是反映公共受托責任，并以此作為政府解脫公共受托責任的依據，這就要求政府披露的會計信息同時具有真實性、及時性和充分性等特點。作為政府會計信息披露的主要載體的預算報告和財務報告，必須實行以權責發(fā)生制為會計核算基礎的政府會計制度，構建有效的政府財務報告體系實現系統(tǒng)性披露政府會計信息。目前，我國社會主義市場經濟體制逐步建立和完善，迫切要求我國建立與市場經濟體制相適應的公共財政管理體制，迫切要求財政體制公開、公正、公平。因此政府會計信息披露作為公共財政建設和預算體制改革的重要組成部分，，近年來逐漸受到政府管理者和學術界的重視。 本文基于政府會計信息供求關系的視角來研究如何改進政府會計信息披露問題，結合我國會計信息披露的現狀，分析出現問題的原因，以相關理論為基石，提出改進政府會計信息披露的建議。主要內容如下：第一部分從總體上介紹了本文的選題背景和現實意義、研究方法與研究框架等內容。第二部分介紹了政府會計信息披露的相關理論，通過理論分析闡述會計信息披露的必要性，為論文研究奠定了理論基礎。第三部分通過對我國省級地方政府會計信息供求的均衡分析。闡述我國會計信息供求現狀和影響供求關系的因素，為財務報告體系設計提供依據。第四部分主要分析了我國政府會計信息披露現狀和存在問題。第五部分研究結論。側重于描述政府會計信息披露體系建設中的財務報告體系建設。提出財務報告目標、主體、使用者的范圍界定，和具體財務報告體系的設計內容。
[Abstract]:Government accounting information disclosure is a new research subject. As a special and relatively independent economic entity, government needs different accounting information from enterprise accounting information. The research and practice of government accounting information disclosure have received extensive attention from academia and the public, and higher requirements have been put forward for the depth and breadth of government accounting information disclosure. The goal of government accounting information disclosure is mainly to reflect the public fiduciary responsibility, which is the basis for the government to relieve the public fiduciary responsibility, which requires that the accounting information disclosed by the government has the authenticity at the same time. As the main carrier of government accounting information disclosure, the budget report and financial report must implement the government accounting system based on accrual basis. Building an effective government financial report system to realize systematic disclosure of government accounting information. At present, China's socialist market economic system is gradually established and perfected. It is urgent for our country to establish a public financial management system suitable to the market economy system and to make the financial system open and fair. Therefore, as an important part of public finance construction and budget system reform, the disclosure of government accounting information has been paid more and more attention by government administrators and academic circles in recent years. Based on the relationship between the supply and demand of government accounting information, this paper studies how to improve the disclosure of government accounting information, combined with the current situation of accounting information disclosure in China, analyzes the causes of the problems, and takes relevant theories as the cornerstone. The main contents are as follows: the first part introduces the background and practical significance of this paper. The second part introduces the relevant theories of government accounting information disclosure, and expounds the necessity of accounting information disclosure through theoretical analysis. In the third part, through the equilibrium analysis of the accounting information supply and demand of the provincial local government in China, the present situation of accounting information supply and demand in China and the factors influencing the supply and demand relationship are expounded. Part 4th mainly analyzes the current situation and existing problems of government accounting information disclosure in our country. 5th part of the research conclusion, focusing on the description of government accounting information disclosure system in the construction of the financial resources. Construction of reporting system. Propose financial reporting objectives, The main body, the scope of the user, and the design content of the specific financial reporting system.
【學位授予單位】：山東農業(yè)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F810.6

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本文編號：1599105