我国政府财务报告分析体系构建研究.docVIP

会计与经济研究,(31),18?31 我国政府财务报告分析体系构建研究 姜宏青李科辰 中国海洋大学管理学院 导出/ 关注 分享 收藏打印 政府会计改革意味着政府要通过财务报告对外披露会计信息，双轨制的政府财 务报告既包括收付实现制的预算决算信息，也包括权责发牛制的财务状况和运 营成果信息，如何有效利用这些信息到目前为止尚未建立完整有效的分析体系。 政府财务报告分析是在不同会计信息使用者Z间建立有效利用财务报告信息的 桥梁。因此，需耍对会计信息使用者进行重分类以明确其需求，同时转变现有的 预算分析观念，基于政府治理的目标将财务报告分析体系分为基础性分析体系 和个性化分析体系。基础性分析体系包括政府宏观经济分析、政府部门的绩效分 析和社会评价分析，个性化分析包括多元与多维分析指标体系的构建。政府财务 报告分析体系的构建旨在最大限度利用财务报告的原始数据，在宏观层面建立 起可以在不同部门和机构之间、在不同时间段之间的信息对比，为各类信息使用 者进行决策和评价服务。 关键词 政府会汁改革;会汁信息使用者;信息需求分析;政府财政经济分析; 姜宏青，博士，中国海洋大学管理学院教授，loti jiang@sina? com; 李科辰，中国海洋大学管理学院硕士生。 2017-04-27 基金财政部中国会计学会课题(2015KJB011) Research on the Construetion of Government Financial Report Analysis System in China Hongqing Jiang Kechen Li College of Maimgement, Ocean University of China; Abstract The government accounting reform indicates that the government discloses the accounting information through the financial report. The two-track government financial report includes both the budget and final accounts on the cash basis, and the financial status and operational results on the accrual basis. However, so far not a complete and effective analysis system is establ ished about how to make effective use of this information. Goverrunent financial report analysis is a bridge among different accounting information users to make effectivc use of government financial reporting information. Therefore, it is necessary to reclassify the users of accounting information to clarify their needs, and to change the existing concept of budget analysis. Based on the goal of government governance, the government financial report analysis system is divided into basic analysis system and personalized analysis systcm. The basic analysis system includes the government macroeconomic analysis, government department performance analysis and social evaluation analysis. The personalized analysis includes the analysis index system establishment of diversification and multi-dimensions. The government financial report analysis should be designed to maximize