【作者】 胡景涛；

【导师】 刘永泽；

【作者基本信息】 东北财经大学 ， 会计学， 2011， 博士

【摘要】 综观我国预算会计、民间非营利组织会计和企业会计构成的会计领域的改革,我国在民间非营利组织会计和企业会计领域都取得了巨大成功。2004年我国财政部发布了《民间非营利组织会计制度》,率先单独就民间非营利组织制定会计规范,这在国际上尚属领先地位。随后,2006年财政部又发布了全新的企业会计准则体系,实现了与国际会计准则的趋同,得到了国际上的广泛认同。目前,我国会计领域的改革无论是政府管理部门还是理论界、实务界的专家、学者都将目光投向了政府会计。我国政府会计迎来了改革的黄金时期。笔者在认真审视我国现行的预算会计体系的基础上,结合对政府会计相关理论的深入研究,提出了基于绩效管理目的构建我国的政府会计体系的设想。我国现行的预算会计体系就其制定背景来看,其主要目的是满足政府预算管理的需要。而目前随着国际、国内经济环境和社会环境的变化,我国政府的职能发生了改变,政府由管理型转向服务型,在此影响下,传统的政府行政管理也转向了政府绩效管理。政府会计作为绩效管理重要信息的来源,显然,原有的预算会计体系已不能满足需要,必须对此进行改革。如何构建新的政府会计体系,这需要从政府的受托责任角度来分析。政府所承担的受托责任按照信息使用者的需求不同可以分为合规受托责任、财务受托责任和绩效受托责任。我国现行的预算会计体系基本实现了对政府合规性受托责任履行情况的反映。而对于实施政府绩效管理而言,所需要的会计信息不再仅仅局限为合规性的会计信息,更重要的是财务信息和绩效信息的全面披露。因而,新的政府会计体系要对政府财务受托责任和绩效受托责任也能进行反映,这就需要建立我国政府财务会计和成本会计方能实现这一目标。因此,笔者认为,我国的政府会计改革其核心就是以绩效管理为导向构建由预算会计、财务会计和成本会计为主要内容的政府会计体系。在探讨我国政府会计体系构建过程中,西方各国在政府会计改革方面的经验非常值得我国借鉴。国外的政府会计改革始于20世纪80年代。伴随着新公共管理运动世界各国纷纷进行了以改革政府会计核算基础为主线的政府会计改革。改革基本可以分为美国模式、英国模式和德法模式三大类。以美国为代表的美国模式政府会计在很多方面独立于预算；以英国为代表的英国模式政府会计则已经基本上摆脱了传统的预算。政府包括预算在内的所有活动都采用了权责发生制基础；以德国和法国为代表的德法模式的政府会计实际上只能算是预算体系的附属物,其核算基础仍然是收付实现制,行政控制是政府会计的主要目标。各国政府会计改革经验对我国构建新的政府会计体系有很多启示。首先,在改革方式上,各国实际情况不同决定了政府会计改革方式也会不同,主要有“一步到位式”和“渐进式”两种方式。两种方式各有利弊,也各有适用的情况。我国应在这方面慎重选择；其次,在处理预算和政府会计的关系上,我国也应借鉴其他国家做法注重协调二者的关系；最后,在改革的实施环境上,我们需要清楚地认识到,政府会计改革只有在公共管理改革的整体氛围中各相关制度配合改革才能取得成功。在认真总结世界各国政府会计改革经验的基础上,本文着重探讨了政府会计的理论体系、核算体系和报告体系的构建问题。在政府会计的理论体系的研究中,文章重点从政府会计的目标、主体、核算基础和会计要素内涵的界定四个方面进行了探讨。显然,为满足政府绩效管理的需要,政府会计的目标、主体、核算基础和会计要素都会较原有的预算会计体系发生显著的改变。在我国政府会计改革目标定位的问题上,本文围绕政府会计“向谁提供会计信息”、“提供什么样的会计信息”以及“提供这些会计信息干什么要达到什么目的”这三个问题展开了分析。从会计信息使用者的构成来看,我国政府会计信息使用者呈现越来越多样化,涉及范围也越来越广泛的趋势；我国政府会计信息使用者对会计信息需求相当广泛,主要体现出为从过去主要对预算执行信息的需求,转向公共服务成本、公共绩效管理和财政可持续性等财务信息的需求变化；从使用政府会计信息的目的上看,不同使用者会持有各不相同的目的。通过对这些问题的分析,笔者将我国的政府会计目标划分为基本目标和具体目标两个层次。其中,基本目标界定为反映政府公共受托责任履行情况,具体目标方面则从预算管理目标和财务成本管理目标两方面进行界定。在会计目标实现的次序上笔者认为不能操之过急,而应该渐进式发展,在合规受托责任的目标实现的基础上,逐步实现财务受托责任的目标,进而向更高层次发展,即向绩效性受托责任目标的实现而努力。对于我国的政府会计主体,为了全面反映受托责任的履行情况,笔者认为,我国政府会计主体的界定可以借鉴西方国家的做法采用“组织主体”和“基金主体”的“双主体模式”。政府会计的组织主体又可以具体区分为核算主体与报告主体。其中,政府会计核算主体可以大致包括行政单位、事业单位(指主要接受国家预算拨款的事业单位)、政府性基金。报告主体主要包括各级政府以及使用公共资源的相关单位(主要指行政单位和接受预算拨款的事业单位)。从报告形式上看,又可以具体分为单个报告主体与合并报告主体这两个不同层面。尤其是合并报告主体的界定上,关键问题在于确定报告主体应当由哪些个体构成,将这些个体纳入合并范围的基础和依据是什么。对于基金会计主体的确定,可以借鉴美国政府基金会计的合理内核,对个别项目的核算采用基金会计形式,编制基金财务报告。政府会计核算基础的选择一直是世界各国政府会计改革的核心问题。本文全面分析了会计核算基础的类型,并重点对收付实现制和权责发生制的优缺点进行了评价。在此基础之上,笔者认为适应我国新的政府会计体系的构建,应建立收付实现制与权责发生制并行的“双轨制”会计核算基础。具体来说,以预算管理为目标的政府预算会计系统采用收付实现制基础进行核算,以财务成本管理为目标的政府财务会计、成本会计系统,则需要引入权责发生制基础进行核算。基于绩效管理构建我国的政府会计体系,合理确定会计要素的构成及定义是其中非常重要的基础性工作。本文着重比较了各国际组织对政府会计要素的界定,认为我国政府的资产应尽可能确认现有的金融资产和非金融资产；负债方面既要包括显性负债也要包括隐性负债,其中,隐性负债则考虑披露成本和绩效评价的需求,采用适当方式在表内或表外确认或披露；对于净资产,若要使其客观反映政府履行责任的持续能力,关键要注意政府资产与负债确认的合理性与对称性；收入方面需要根据新的政府收支分类的要求全面反映政府的收入来源；支出要素则应全面反映政府资源的总耗费,包括政府所有的付现成本和非付现成本。在构建我国政府会计理论体系的基础上,本文从会计实务的角度的进一步探讨了政府会计核算体系的构建问题。笔者根据政府会计的不同职能结合对政府会计目标的分析,将政府会计核算体系划分为预算会计、政府财务会计和政府成本会计三部分构成内容。在政府预算会计和财务会计部分中笔者创造性地就其各自的核算基础、核算内容以及主要的账户设置和相应的会计处理进行了大胆设想。尤其是对预算会计与财务会计在新的政府会计体系中如何协调的问题,笔者提出涉及预算收支的业务要采用在预算会计与财务会计中平行记录的方法,这不失为解决这一实践中难题的可行途径。在政府成本会计中则侧重对建立成本会计的意义、成本会计的核算范围和核算方法进行了探讨。政府财务报告作为政府会计的最终产品,它决定着能否为政府绩效管理提供有力的数据支撑。本文认真分析了目前我国政府财务报告系统存在的问题,进而对新的政府财务报告体系的构成内容进行了具体设计。笔者认为,我国政府财务报告体系适于采用双重报告模型,即分别从政府组织层面和基金层面进行报告。从财务报告的披露方式看,我国的政府财务报告应由财务报表和其他财务报告组成。其中,财务报表又分为基本财务报表、财务报表附注和财务报表附表三部分。对于财务报告各部分包含的具体内容,笔者以列表的形式做出了具体的阐述。综上所述,笔者以政府会计相关理论的分析为基础,通过对国外政府会计改革经验的借鉴,着重从政府会计理论体系、核算体系和财务报告体系三个方面探讨了以绩效管理为导向的我国政府会计体系的构建问题,以期对我国如火如荼的政府会计改革实践有所裨益。更多还原

【Abstract】 In an overview of the reforms in accounting field which consisted of budget accounting, non-profit organization accounting and enterprise accounting, China has achieved great success in the area of non-profit organization accounting and enterprise accounting. In 2004, China’s Ministry of Finance issued a "non-profit organization accounting system", led the way in establishing standards for non-profit organization in the international world. Then, in 2006, the Ministry of Finance has issued a new corporate accounting standards system, which realized the convergence with international financial reporting standards, and also has been obtained the wide recognition in the world. At present, whether the government administration department or experts and scholars in both domestic theorists and the practical field will turn their attention to government accounting. China’s government accounting reforms ushered in the golden age. Based on a comprehensive critical reviewing on our current budget accounting system and deep research on the government accounting system, the author of this paper puts forward an idea of setting up government accounting system based on the purpose of performance managementConsidering the formulating background, its main purpose of China’s current budget accounting system is to meet the needs of the government budget management. And now with the change of international and domestic economic environment, the function of our government is transferred from administration-type to the service-type, as a result, the traditional government administration has turned to the government performance management. Government performance management accounting is an important source of information, obviously, the original budget accounting system cannot meet the need, and it needs reform. How to build a new government accounting system must be analyzed from the point of the accountability of the government. The accountability of the government can be divided into compliance accountability, financial accountability and performance accountability by the type of.information users. China’s current budget accounting system basically reflects the performance of our government compliance accountability. However, for the implementation of government performance management, the comprehensive disclosure of financial and performance accountability become more important. Thus, our government needs to establish its financial accounting and cost accounting system to reflect government’s financial accountability and performance accountability. Therefore, the author believes that the core of China’s government accounting reform is to build a performance oriented accounting system which takes the budget accounting, financial accounting and cost accounting as the main content.In the discussion of China’s government accounting system construction process, western countries experience is worth learning. Foreign government accounting reform began in the 1980s. With the spread of new public management movement, countries all over the world began their government accounting reform. The reform can be divided into American model; British model and German model three categories. The American accounting model, in many ways independent of the budget; the British model of government accounting has been largely out of the traditional budget, all the activities including budget of the government are adopting the accrual basis; German model of government accounting actually can only be regarded as attachments to the budget system, the accounting is still on cash basis, administrative control is the government accounting’s main goal. The government accounting reform of these countries really brought China lots of inspiration on how to set up its own government accounting system. First is about the way of reform, the actual situation of different countries determine their different reform methods. There are mainly two methods, which called "one-step" and "progressive" method. Both methods have advantages and disadvantages and different applies. China should choose carefully in this regard; Secondly, China should also learn from other countries in dealing and coordinating the relationship between budgets and government accounting; Finally, is about the implementation of the reform environment, we need to clearly recognize that the government accounting reform could only be successful when the related systems in the overall atmosphere of public management reform is well cooperated.In summing up the experience of government accounting reform in various countries, this paper will focus on problem of setting up the government accounting theory system, accounting system and report system. In the research of government accounting theory system, this paper will focuses on four aspects, which are the goal, the main body, the accounting basis and the accountant elements. Obviously, the four aspects mentioned above will change significantly to meet the needs of government performance management.Regarding the goal of the government accounting reform, this paper will focus on three problems, first is to whom we will provide our information, then what kind of accounting information we will provide, and at last what purpose we aim to provide the information. The user of accounting information present diversified characteristic from a perspective of their composition, and will cover a wider range;The user’s needs is also extensive, their needs changed from the implementation of the budget in the past to other financial information such as the public service costs, performance management and financial sustainability and so on. Then considering the purpose of government accounting information, different users have different goals.Through the analysis of these issues, the author will divide the goals of government accounting into two kinds, which are basic goal and concrete goal. Basic goal is defined to reflect the public accountability of performance, and the concrete goal is defined from financial management and cost management two aspects. The author thinks that we should realize the accounting objectives by steps and not by leaps. First is to achieve the compliance goal, then is the realization of the financial accountability goal, and at last, get to a higher level to turn performance fiduciary responsibility goals into reality through efforts.When discussing about the main subject of our government accounting, in order to reflect the fulfillment of fiduciary duty, the author suggests that we could learn from western countries to adopt the concept of "double subject model", which refers to "organization subject" and "fund subject". The organization subject of government accounting can be divided into accounting subject and reporting subject two kinds. The accounting subject includes administrative institutions, public institutions (mainly refers to institutions receive the national budget), and government funds. The reporting subject includes governments at various levels and other units using public resources (mainly refers to the administrative unit and institutions that receiving budget funds). Considering the form of the subject, it can be divided into single and merger reporting subject two kinds. When define a merger subject, the key is to clarify its composing individual, and the reason of this classification. For the determination of the fund accounting subject, we can learn from the American government’s rational core, for individual projects, we can adopt fund accounting and prepare financial reports.The choice of government accounting basis has been considered as the core issue of accounting reform around the world. This paper made a comprehensive analysis of the type of accounting-basis, and focus on the discussion of advantages and disadvantages related to cash basis and accrual basis. On this basis, the author believe that we should establish cash and accrual "dual track" accounting basis to adapt to the building of our new government accounting system. Specifically, the government budget accounting system which takes budget management as its goal should adopt cash basis, while the financial and cost accounting system which take financial cost management as its goal should adopt accrual basis.For the government accounting system that based on performance management, how to reasonably determine the accounting composition and elements is one of the very important and basic works. This paper compared the definition of the various accounting elements of international organizations, and come to the conclusion that our government should confirm the existing financial assets and non-financial assets as much as possible. Liabilities include explicit liabilities and also include implicit liabilities. For implicit liabilities, we should consider the cost of disclosure and the needs of performance evaluation, and use appropriate methods to disclose or confirm in or out of statement. As for net assets, we should pay attention to their rationality and symmetry with the liabilities to reflect the government’s performance continuity objectively. According to the requirement of government new revenue categories, the revenue element should reflect the government’s revenue sources, and expenditure element should reflect the government total expenditure including current cost non-pay costs.On the basis of constructing our government accounting theory system, this paper further explores how to build the government accounting system from the perspective of accounting practice. According to the various functions and the objectives of the government, the author divided the government accounting system into budget accounting, financial accounting and cost accounting three parts. The author puts forwards some bold ideas about accounting basis, accounting content, the main accounts and its corresponding accounting practice. Especially on problem of how to coordinating the budget accounting and financial accounting in the new government accounting system, the author suggests that we should use both budget and financial accounting method to solve the budget business. This is a feasible way to deal with the difficult problem in practice. In the discussion of government cost accounting, the author mainly focuses on the meaning of constructing cost accounting, the scope and method of cost accounting.As the final product of government accounting, government financial report determines whether it can provide strong data to support the government performance management. This paper analyzes the existing problem in our government financial report system, and further made specific design for the new system. The author believes that the government financial report system applies to dual reporting model, which means report from the aspect of the government organization and also from the fund aspect. Looking from the disclosure method of financial report, our government financial report is consisted of financial statement and other financial reports. The financial statement includes basic financial statement, notes to financial statements and its attachments. As to the specific content of financial statement, the author will further demonstrate in the form of list.In summary, based on the analysis of government accounting theories and some foreign accounting reform experience, the author discusses the issue of setting up a performance management oriented government accounting system from three aspects including government accounting theory system, accounting system and financial report system and hoping to provide helpful inspiration to China’s accounting reform which is carried out in full swing.更多还原