政府会计论文：我国政府会计基本准则构建研究.docVIP

政府会计论文：我国政府会计基本准则构建研究 【中文摘要】目前,我国企业会计改革已经逐步完善,而政府会计改革的步伐却相对滞后。受到国际上新公共管理运动引起的一系列相关改革的影响,我国政府会计改革的呼声日益高涨。当前政府会计改革最重要的问题是,现行的预算会计体系无法满足信息使用者的需求,我国缺乏一套能够全面反映政府财务状况、收支活动以及经济资源流动的政府会计体系。构建这一体系首要任务是构建政府会计准则体系,而政府会计准则体系的构建则需要有基本准则来做框架指导。鉴于此,本文旨在构建适合我国基本国情的政府会计基本准则。我国的政府职能正处于由监督型向绩效型转变的过程,政府绩效评价问题在我国公共管理领域受到了广泛重视。在政府绩效评价指标中,政府会计是不可或缺的定量指标。考虑到我国政府职能转换的宏观背景,本文将以政府绩效评价作为起点,构建我国政府会计的基本准则。本文主要采用规范分析的研究方法,借鉴国外政府会计准则的研究成果,充分考虑我国企业会计准则已有的成功经验,结合我国政府会计的基本环境背景,最终形成一套以绩效评价为导向的政府会计基本准则。文章首先探讨了关于构建政府会计基本准则的理论基础,界定了我国政府会计的相关概念,和政府会计基本准则构成内容,明确了政府会计基本准则的构建起点;其次,阐述了各国政府会计准则的概况,并作归纳比较分析,将其作为构建我国政府会计基本准则的借鉴基础;最后在以上理论探讨的基础上,以绩效评价为导向,构建出政府会计基本准则,包括政府会计目标、政府会计基本假设、政府会计基础、政府会计信息质量要求、政府会计要素及其确认计量以及政府财务报告六个方面的内容。 【英文摘要】Nowadays, corporate accounting reform is tending to be fairly complete, while government accounting reform is still on the way. With some reforms caused by the effectiveness of new public management movement, the researches on government accounting reform are increasingly drawing attention in our country. Currently, the most important issue is that the existing budget accounting system can not meet the demands of the information users, and a government accounting system is lacked, which can fully reflect the government抯 financial position, revenue and expenditure and the flow of economic resources. It is found that a standard system of government accounting should be built as a break through in the reform of government accounting, and construction of basic standard must be finished before the construction of the standard system. Therefore, the purpose of this paper is to set up a basic standard of government accounting under our country抯 environment.In addition, since China抯 government functions are switching from supervision type to performance-based type, the government performance evaluation system has drawn wide attention in the field of public administration, and government accounting has become an integral basis. Considering the background of our government functions抯witchi