论财政风险管理视角下总预算会计改革.pdfVIP

2011年10 月 Oct.，2011 （第25 卷第10期） EastChinaEconomicManagement （Vol.25 ，No.10） ●财经透视 【DOI】10.3969/j.issn. 1007-5097.2011.10.021 论财政风险管理视角下总预算会计改革 王金秀，柳宇燕 （中南财经政法大学 财税学院，湖北 武汉 430223 ） ［摘要］政府负债方面的会计信息对于财政风险管理有举足轻重的作用。然而，现行财政总预算会计制度由于主体地 位的缺失造成会计信息的不统一，科目设置的单一造成核算信息不明晰，收付实现制基础造成负债信息不完整，这些 必然影响到财政风险管理所需要的信息数量和质量。因此，文章基于财政风险管理的角度，提出增强总预算会计的统 一性，明晰政府负债的核算内容、并结合逐步引入 “权责发生制”等措施对财政总预算会计制度进行改革的建议和 措施。 ［关键词］总预算会计制度；财政风险管理；政府负债；权责发生制 ［中国分类号］F810.6 ［文献标志码］A ［文章编号］1007—5097 （2011 ）10—0082—03 ResearchontheReformationofGeneralBudgetAccountingSystemfrom thePerspectiveofFiscalRiskManagement WANG Jin-xiu, LIU Yu-yan (School of Public Finance, Zhongnan University of Economics and Law, Wuhan 430223, China) Abstract:Accounting information of government ’s debt information plays an important role in managing fiscal risk. However, current general budget accounting system has some drawbacks which include non-uniform accounting information caused by the lack of dominant position, the obscure information caused by few subjects, and incomplete debt information cased by no cash ba⁃ sis accounting. These drawbacks inevitably affect the amount of information and quality for the fiscal risk management. There⁃ fore, from the perspective of fiscal risk management, this article provides some reform proposals and measures for general budget accounting system. The first proposed method is to enhance the uniformity of the total budget accounting. The second proposed way is to clear the contents of government debt in budget accounting. Finally accr