【作者】 张腾；

【导师】 路军伟；

【作者基本信息】 山东大学 ， 会计硕士（专业学位）， 2021， 硕士

【摘要】 2017年财政部出台《政府会计制度——行政事业单位会计科目和报表》并于2019年实施,推动我国政府会计改革,此次改革旨在拓展核算范围,更加全面地确认计量并报告政府资产与负债的情况,从而提升财政透明度。在多种新类资产被纳入核算的同时,伴生了“确认、计量”等一系列会计核算问题,其中,以“公共基础设施、政府储备物资、保障性住房”等为代表的“政府经管资产”及其核算问题,引发了财政部关注。政府经管资产长期游离账外或挂账在建工程,需要确认并转为对应资产核算,虽然2013年至今财政部多次发文指导,但工作进展依旧缓慢。当前问题原因何在?是否应透过实务去研究入账主体意愿的影响?如何推动政府经管资产的会计确认与计量?鉴于当前学术界鲜有探讨,本研究将重点围绕经管资产的“确认、计量”问题,从技术和理论方面双向分析、演绎并论证问题,以提出解决方案。本文首先采用规范研究:通过归纳法,设计公共受托责任逻辑分类框架与理论分析流程框架。通过演绎法,确定公共受托责任为理论切入点,推测出问题的本质是政府没能完好地履行公共受托责任,问题根源在于政府会计“管理目标”和“报告目标”的冲突,而受托方(行政事业单位)基于利己的“理性”选择,忽略“报告目标”,同时委托方(公民)受制度和代理因素的影响存在“搭便车”的心态,亦失去了对受托方的约束作用。本文同时借助调研访谈法和案例分析法:笔者访谈了济南市行政事业单位,选取比较有代表性的的山体公园、公租房、市政道路为案例,总结其核算现状和难点,获取并比较不同会计主体的核算意愿,分析问题并验证前文的理论演绎。最后,在实务层面,本文对政府经管资产“确认、计量”的技术性难点进行总结并提出核算建议;在理论层面,提出“政府会计高级目标优先、明确效益并加强监管、提高责任双方身份意识”的解决方案。理论措施可以扭转会计主体的消极意愿,技术建议可以推动实务工作顺利进行。本研究创新性地将公共受托责任理论用于分析政府经管资产核算问题,促进游离账外的经管资产纳入政府会计核算,维护了政府会计改革成果,进一步提升了政府公共管理水平,助力政府解除公共受托责任。更多还原

【Abstract】 The Ministry of Finance issued the Government Accounting System-Accounting Subjects and Statements of Administrative Institutions in 2017,which is required to be implemented in 2019 and promoting providing government accounting reform,this reform aims to expand the scope of accounting,more comprehensively confirm,measure and report government assets and liabilities,so as to enhance financial transparency.While many new types of assets are included in the accounting,a series of accounting problems such as "recognition and measurement" are accompanied,among them,"government management assets" represented by "public infrastructure,government reserve materials,indemnificatory housing" and its accounting problems have aroused the attention of the Ministry of finance.At present,the government management assets out of account or under construction needs to be confirmed,measured and transferred to relevant asset accounting.Although the Ministry of finance has issued guidance documents for many times since 2013,the work progress is still slow.What are the causes of the current problems?Should we study the impact of the will of the accounting subject through practice?How to promote the accounting recognition and measurement of government assets?In view of the lack of discussion in the current academic circles,this study will focus on the problems of "recognition and measurement" of government management assets,from the technical and theoretical aspects of two-way analysis,trying to deduce and demonstrate the problem,in order to put forward solutions.This paper adopts normative research:through Inductive method,designing the logical classification framework and theoretical analysis framework of public accountability.Through deductive method,speculating the essence of the problem is the failure of the government to fulfill its public accountability.The root of the problem lies in the conflict between the "management objective" and "reporting objective" of government accounting,the trustee(administrative institutions)make self-interest"rational" choice and neglect the "report objective",while the client(citizens)has a"free riding" mentality under the influence of the system and agency factors,and has lost the binding effect on the trustee.At the same time,with the help of field interview and case analysis,the author interviewed the administrative institutions in Jinan,selected the representative mountain park,public rental housing and municipal road as cases to summarize the current situation and accounting difficulties,compared the accounting willingness of different units in the case,analyzed the problems and verified deduction.Finally,the research results summarize the technical difficulties existing in the"recognition and measurement" of government management assets,and put forward accounting suggestions.In the theoretical level,this paper puts forward the solution of"giving priority to the high-level objective of government accounting,clarifying the benefits and strengthening the supervision,and improving the identity awareness of the responsible parties".Theoretical measures can reverse the negative will of the accounting subject,and technical suggestions can promote the smooth progress of practical work.This study innovatively uses the theory of public accountability to analyze the accounting problems of government management assets,promotes the management assets outside the free account to be included in government accounting,maintains the achievements of government accounting reform,further improves the level of government public management,and helps the government to remove the public accountability.更多还原