权责发生制政府预算与会计基本问题研究

【作者】 许慧；

【导师】 寇铁军；

【作者基本信息】 东北财经大学 ， 财政学， 2005， 硕士

【摘要】 传统的政府预算编制和会计核算一般以收付实现制为基础,随着社会的不断进步和发展,权责发生制被逐步引入政府预算编制和会计核算领域。自20世纪90年代以来,经济合作与发展组织(以下简称OECD)国家在政府预算编制和政府会计核算中引入权责发生制,在改进政府管理方面取得了明显的效果。由于权责发生制在公共管理中的显著作用,政府预算与会计权责发生制改革已成为各国财政管理制度改革的重点,并受到许多国际组织的高度重视。 长期以来,我国的预算会计作为预算管理的重要工具,以收付实现制为基础,基本上能够满足预算收支管理的需要,但随着预算环境的变化,其弊病日益突出,而权责发生制运用到现代政府的管理上,具有收付实现制无可比拟的优越性。采用权责发生制是新公共管理的必然趋势,同时也是提高我国政府运行效率,建立现代政府管理体制的必然要求。健全而透明的政府预算与会计建设是良好的政府及公共部门治理的基石,权责发生制的引入是实现政府以履行公共受托责任为核心的可核算管理的关键。我国应借鉴国际改革经验,开展具有“中国特色”的权责发生制改革,走一条从完善现有制度的创造条件阶段的改革到确立政府预算与会计核算基础的核心改革的“渐进式”改革之路,分阶段逐步扩展式推进权责发生制政府预算和会计的改革,最后建立我国权责发生制政府会计、权责发生制政府财务报告和权责发生制政府预算。 本文将从以下五个方面对我国权责发生制政府预算与会计改革的基本问题进行探讨。第一部分主要是权责发生制政府预算与会计的概述,第二部分是权责发生制政府预算与会计改革的经济动因及成本收益分析,第三部分是权责发生制政府预算与会计改革的理论分析,第四部分是权责发生制政府预算与会计改革的国际经验及启示,第五部分是对我国权责发生制政府预算与会计的改革设想。更多还原

【Abstract】 Traditional government budgeting and accounting commonly adopted cash basis .With the development of the society, accrual basis were introduced into the government budgeting and accounting field gradually. Since 20th century 90’s, some OECD countries have adopted accrual basis in government budgeting and accounting, which obtained apparent effects in improving government management. Because of the remarkable function of the accrual basis, the government budgeting and accounting reform for adopting accrual basis became the keystone of every country’s financial management reform and attracted high attention of many international organizations.For a long time, budget accounting of our country is taken as the important tool of budget management. Cash-based measurement can basically satisfy the requirement of budget revenue and outlay management. But with the change of budget accounting environment, the existing budget and accounting institution has exposed more and more limitations. The application of the accrual basis to the modern government management has many advantages that the cash basis can not compete with. It is inevitable for adopting accrual-based measurement to enhance our government performance and establishing modern government management system. A sound and transparent budgeting and accounting system is the basis of the excellent government and public sectors administrative structure. It is also the key to achieve accountable management of our government. We should learn some experiences from other countries and take the mode with Chinese features and carry out the reform from creating condition via the improvement of the existing system to the main part of the reform though changing the cash basis to the accrual basis step by step. And finally found the accrual-based government accounting, financial report and budget system.This paper will discuss the basic problem of the accrual basis reform from five aspects. The first part is the summary of the accrual-based government budgeting and accounting. The second part is about the economic causes and the cost-benefitanalysis of the reform. The third part is the theoretic analysis of introducing the accrual basis into the government budgeting and accounting field. The fourth part is the international experiences and apocalypse. And the last part is the tentative plan of our country’s reform.更多还原