【摘要】：國(guó)內(nèi)政府會(huì)計(jì)研究正成為會(huì)計(jì)理論研究中的一個(gè)新興熱門領(lǐng)域。然而,由于研究者的專業(yè)身份局限,當(dāng)前的研究過于強(qiáng)調(diào)政府會(huì)計(jì)的技術(shù)性。作為改革推動(dòng)者的政治家,大多不具有會(huì)計(jì)專業(yè)背景,在這種情況下,理論研究越深入可能就越偏離政治家的視野。只有將技術(shù)性因素融于環(huán)境性因素,才能引起政治家的興趣并得到認(rèn)可。也只有這樣,理論研究才能發(fā)揮其效用,指導(dǎo)并推動(dòng)中國(guó)的政府會(huì)計(jì)改革。 本文以戴維·伊斯頓提出的政治系統(tǒng)論為依托,研究政府會(huì)計(jì)的相關(guān)問題,思考如何將政府會(huì)計(jì)的功能發(fā)揮嵌入到政治系統(tǒng)的相應(yīng)環(huán)節(jié),從而促使政治家考慮政府會(huì)計(jì)改革進(jìn)程。政治系統(tǒng)論由環(huán)境、輸入、輸出和反饋四個(gè)環(huán)節(jié)構(gòu)成,本文根據(jù)“政治——行政二分法”將其具體化為行政環(huán)境、公平正義和政府利益、政府施政和公共政策以及政治溝通四大理論模塊,分別討論政府會(huì)計(jì)如何發(fā)揮支持作用。 在環(huán)境部分,本文檢視了我國(guó)民主政治導(dǎo)向下的公共行政改革以及財(cái)政預(yù)算改革,以此為環(huán)境構(gòu)建了我國(guó)政府會(huì)計(jì)改革目標(biāo)體系。在要求性輸入部分,本文分別探討了收付實(shí)現(xiàn)制在處理公平正義要求的不足以及權(quán)責(zé)發(fā)生制在處理上的優(yōu)勢(shì)。在支持性輸入部分,本文認(rèn)為政府利益的存在造成了逆輸入,從而影響了改革進(jìn)程。在行為過程輸出部分,本文提出了基于政府資源、能力、責(zé)任相配合的要素設(shè)定。在行為結(jié)果輸出部分,本文提出要進(jìn)行政府會(huì)計(jì)改革幫助實(shí)現(xiàn)預(yù)算和政策的整合。在系統(tǒng)反饋部分,本文提出構(gòu)建立足于政治溝通的政府財(cái)務(wù)報(bào)告體系。同時(shí),還要注意與政府財(cái)政統(tǒng)計(jì)體系以及國(guó)民賬戶體系的協(xié)調(diào)。
[Abstract]:The domestic government accounting research is becoming a new hot field in the accounting theory research. However, due to the limitations of the professional identity of the researchers, the current research emphasizes too much on the technology of government accounting. Most politicians who are reform promoters do not have accounting background. In this case, the deeper the theoretical research is, the more likely it is to deviate from the politician's field of vision. Only when technical factors are combined with environmental factors can politicians be interested and recognized. Only in this way, the theoretical research can play its role in guiding and promoting the reform of government accounting in China. Based on the political system theory proposed by David Easton, this paper studies the related problems of government accounting, and considers how to embed the function of government accounting into the corresponding links of political system. Thus prompting politicians to consider the process of government accounting reform. The political system theory is composed of four links: environment, input, output and feedback. According to "political-administrative dichotomy", this paper concretely transforms it into administrative environment, fairness and justice, and government interests. The four theoretical modules of government administration, public policy and political communication discuss how government accounting plays a supporting role. In the part of environment, this paper examines the reform of public administration and budget under the guidance of democratic politics, and constructs the target system of government accounting reform in our country. In the part of required input, this paper discusses the deficiency of cash system in dealing with the demand of fairness and justice, and the advantage of accrual basis in dealing with the demand of fairness and justice. In the part of supportive input, this paper argues that the existence of government interests results in inverse input, which affects the reform process. In the part of behavioral process output, this paper puts forward the key elements based on the coordination of government resources, capacity and responsibility. In the part of behavioral result output, this paper proposes that the reform of government accounting should help to achieve the integration of budget and policy. In the part of system feedback, this paper proposes to build a government financial reporting system based on political communication. At the same time, we should pay attention to the coordination with the system of government financial statistics and the system of national accounts.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F810.6

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