【作者】 于鑫；

【导师】 杨中楷；

【作者基本信息】 大连理工大学 ， 公共管理（专业学位）， 2015， 硕士

【摘要】 自20世纪80年代初期,政府会计改革在世界范围内兴起,尤其是在OECD成员国的积极呼应下,许多国家通过各种方式进行权责发生制的政府会计体系研究和实践。近年来,我国现行政府会计体系逐渐显露出诸多不足,会计的核算和监督职能弱化,面对着政府债务的风险、国有资产的流失以及政府行政效率等问题,旧有的政府会计制度已经不能满足社会发展的需要,并且难以符合利益相关者的信息需求,政府会计改革势在必行。2013年至今,我国不断深化财税体制改革,开展了行政事业单位会计准则和财政总预算会计制度的修订和实施,将“建立权责发生制的政府综合财务报告制度”写进了新预算法,国务院批转了财政部《权责发生制政府综合财务报告制度改革方案》应对于国内外政府会计体系改革的探索和实践趋势,盖州市政府也在尝试着对自身的会计体系进行改进,试点编写了近两年的权责发生制政府综合财务报告。在财政工作中,积极执行新的相关会计制度和准则,会计核算逐渐引进权责发生制的会计准则方法,加大推进政府预算会计和财务会计相结合的政府会计体系构建。本论文立足于盖州市特有的经济发展和制度建设情况,对现有的财务状况进行了客观评价和分析,寻找制度改革的切入点。本文虽然研究的是会计领域的制度改革,但是不止于此,政府会计体系的构建更多要解决现实中政府的公共管理问题。就是要利用会计的技术手段来规范政府的行为,加强政府职能的转变,提高政府的公共服务水平和受托责任履行能力。本文注重时效性和针对性,将目前财政部门重要业务问题纳入制度体系改革的研究当中。在分析的过程中,充分调查和掌握盖州市政府相关制度和实践情况,尤其是在客观数据和信息的基础上,来探讨盖州市政府会计体系改革的具体问题。政府会计体系就是要将收付实现制为基础的预算会计同权责发生制为基础的财务会计有机合理地结合起来。政府会计体系的改革基本上采用循序渐进、分步改革的方法,目前我国正处于改革扩展阶段,收付实现制的预算会计中逐渐引入权责发生制的原则方法,财务会计的报告体系愈发完善,双轨制的政府会计体系逐渐形成。盖州市政府必定会在这个框架下进行改革,本文要论述的是盖州市结合实际,如何在细节上进行探索和落实,走一条具有盖州市特色的政府会计体系改革之路。更多还原

【Abstract】 In the early 80’s of 20th century, government accounting system reform rose in the world, especially under the active demands of OECD, many countries have tried to research accounting system on the accrual basis and put it into practice. Recently, current government accounting system of China has many problems, the check and supervise function of accounting reduced, Facing the risk of government debt, losing of national asset and low efficiency of administration, old accounting system cannot satisfy the demands of society development, and cannot supply the useful information for the relevant user, the reform should be imperative. Since 2013, China has deepened the reform of fiscal and tax system, modified the accounting system of administration department and public institution, developed the rules of public finance budgetary accounting, put "developing the financial report system on the accrual basis " into new budget law, the state council has approved "the scheme of the financial report system on the accrual basis"According to the trend of government accounting system reform at home and abroad, Gaizhou government has also tried to improve the accounting system. As an experimental unit, it has compiled the financial report system on the accrual basis of two years. In the fiscal process, Gaizhou has executed the new accounting systems positively, and adopted accounting on the accrual gradually, advanced the government accounting system on the basis of budgetary accounting and financial accounting.This paper bases on the economic development and system situation of Gaizhou, and evaluates and analyses the current financial conditions, looking for the key point of reform. This paper researches the reform in the region of accounting, but this is not enough, establishing the new government accounting system has to resolve the public administrative problems. It is using the accounting methods to make the government administration more legal, transfer the function of government, also improve the public administrative level and public accountability. This paper emphasizes on the timeliness and characteristic, takes the important jobs in the current financial region into the system reform. In the analysis, this paper fully investigates and masters the system and practice situation of Gaizhou, especially on the basis of the objective information, research the specific items in the reform.The government accounting system is to put budgetary accounting on the cash basis and financial accounting on the accrual basis together reasonably. The reform of government accounting system adopts the mood of proceeding step and step. Now China is in stage of reform exploration, It is to add the rules of accounting on the accrual basis into the system of budgetary accounting on the cash basis, the financial accounting system develops, and double-track system grows up. But this paper will base on actual condition of Gaizhou, research the details of reform, and take a road of Gaizhou’s characteristics.更多还原