【作者】 赵合云；

【导师】 陈纪瑜；

【作者基本信息】 湖南大学 ， 会计学， 2012， 博士

【摘要】 “公共绩效管理框架下政府财务报告的扩展研究”顺应了公共绩效管理研究的国际潮流,体现了我国政府财务报告改革的现实选择,对于丰富我国政府财务报告理论体系、促进公共绩效管理框架在我国的形成和发展以及提升我国政府治理的绩效水平等具有重要的理论意义与实践价值。本文围绕研究主题,在论述了走向扩展是公共绩效管理框架下政府财务报告应对挑战的现实选择的基础上,运用财务报告理论、公共受托责任理论、新公共管理理论等理论,从目标、主体、报表要素及其确认基础、报告体系等方面对政府财务报告的扩展问题进行了深入系统的研究。全文共分八章。第1章,绪论。主要分析了研究背景、意义及研究现状,阐明了论文的内容安排及可能的创新之处。第2章,走向扩展：公共绩效管理框架下政府财务报告的现实选择。首先阐述了公共绩效管理框架的形成及其基本特征；接着分析了政府财务报告与公共绩效管理框架的关系；然后剖析了公共绩效管理框架下政府财务报告所面临的挑战；最后从必要性与政府财务报告的可扩展性两个方面论述了走向扩展是政府财务报告应对挑战的现实选择。第3章,政府财务报告扩展的理论基础。在分别梳理了财务报告理论、公共受托责任理论、新公共管理理论与政府财务报告的扩展之间的内在逻辑关系的基础上,论述了政府财务报告扩展的理论依据。第4章,我国政府财务报告扩展的基本思路。首先介绍了我国政府财务报告的基本现状；接着以问卷调查的方式剖析了公共绩效管理框架下我国政府财务报告目标、主体、报表要素及其确认基础、报告体系存在的主要问题；最后提出了我国政府财务报告扩展的基本思路。第5章,目标的扩展。首先阐述了政府财务报告目标的公共受托责任观；接着根据公共受托责任的发展规律推演出了公共绩效管理框架下政府财务报告目标的扩展方式：从合规导向扩展为绩效导向；最后提出了我国政府财务报告目标扩展的具体政策建议。第6章,主体的扩展。首先阐述了政府财务报告主体的一般理论；接着论述了公共绩效管理框架下政府财务报告主体的扩展方式：从单一层次主体结构扩展为多层次主体结构；最后通过借鉴西方发达国家政府财务报告主体扩展的实践经验,提出了我国政府财务报告主体扩展的具体政策建议。第7章,报表要素及其确认基础的扩展。首先阐述了政府财务报表要素及其确认基础的基本理论；接着论述了公共绩效管理框架下政府财务报表要素及其确认基础的扩展方式：由单基础模式扩展为双基础模式；然后在介绍西方国家政府财务报表要素及其确认基础扩展的实践并总结其经验的基础上,提出了我国政府财务报表要素及其确认基础由单基础模式向双基础模式扩展的具体政策建议。第8章,体系的扩展。首先分析了政府财务报告体系的构成；接着论述了公共绩效管理框架下政府财务报告体系的扩展方式：引入专门的政府绩效报告；然后在介绍西方国家政府财务报告体系扩展的实践并总结其经验的基础上,提出了将我国预算会计报告体系扩展为政府财务报告体系并引入专门的政府绩效报告的具体政策建议。从整体上分析,本文最主要的创新之处在于首次提出并系统论述了政府财务报告的扩展问题。从现有的对政府财务报告的研究来看,大部分都是对现有政府财务报告的缺陷进行分析,然后对症下药地提出改进意见,很少关注政府财务报告的扩展。而本文首次提出了政府财务报告的扩展问题,认为走向扩展是公共绩效管理框架下政府财务报告应对挑战的现实选择。并以此为主线,运用财务报告理论、公共受托责任理论、新公共管理理论等理论,从目标、主体、报表要素及其确认基础、报告体系等方面对政府财务报告的扩展问题进行了较为系统的论述。具体而言,本文的创新之处在于第一,从公共绩效管理框架的视角出发较深入地分析了政府财务报告所面临的挑战及其应对挑战的现实选择。以往的绝大多数相关研究是将公共绩效管理与政府财务报告这两个问题分别进行,而从已有的少量把公共绩效管理与政府财务报告结合在一起的研究来看,还缺乏全面、深入的分析,并且都不是从整体性公共绩效管理框架的视角出发来进行的。本文在阐述了公共绩效管理框架的形成及其基本特征,特别是在论述了政府财务报告与公共绩效管理框架关系的基础上,从公共绩效管理框架的视角较深入地分析了公共绩效管理框架的形成对政府财务报告的目标、主体、报表要素及其确认基础、报告体系所带来的挑战,并从必要性与可扩展性两个方面论证了走向扩展是政府财务报告应对挑战的现实选择。这是本文在研究视角上的一个创新。第二,以问卷调查的方法研究了我国政府财务报告存在的问题。以往关于政府财务报告的研究多是描述性的或分析性的定性研究,少有问卷调查等定量研究。而本文为深入研究公共绩效管理框架下我国政府财务报告存在的问题,采取问卷调查的方法,专门设计了一份针对相关利益者的调查问卷,并根据其统计结果对我国政府财务报告存在的问题进行了解释分析。这是本文在研究方法上的一个创新。第三,在理论层面论述了政府财务报告的扩展方式。本文认为,政府财务报告的扩展是公共绩效管理框架下政府财务报告应对新挑战的现实选择。并以此为主线,从目标、主体、报表要素及其确认基础、报告体系四个方面出发,在理论层面上论述了政府财务报告的扩展方式。认为政府财务报告目标应该从传统的合规导向扩展为绩效导向；政府财务报告主体应该从原来的单一层次主体结构扩展为多层次主体结构；报表要素及其确认基础应该从传统的单基础模式扩展为双基础模式；政府财务报告体系应该从传统的预算会计报告体系扩展为包含专门绩效报告的政府财务报告体系。第四,在实践层面提出了我国政府财务报告扩展的具体政策建议。针对公共绩效管理框架下我国政府财务报告存在的问题,本文分别从目标、主体、报表要素及其确认基础、报告体系四个方面对我国政府财务报告究竟该如何扩展提出了具体的政策建议。(1)在目标的扩展方面,认为政府财务报告使用者要逐步走向多元化,他们对政府财务信息的需求将从单一的预算信息扩展为综合财务信息,政府财务报告应提供包括预算资源的取得和使用、预算与实际的对比、政府的现金流量、政府的资产与负债、政府的服务努力与成本和成就、政府(部门)运营的相关风险和不确定性等相关情况在内的综合财务信息；(2)在主体的扩展方面,认为要建立一个由各级政府、政府部门及政府相关单位组成的一个多层次结构的报告主体体系；(3)在报表要素及其确认基础的扩展方面,认为要在保留并优化现行收付实现制的基础上,逐步引入权责发生制,将现在的单基础模式扩展为收付实现制与权责发生制并存的双基础模式,并将现在的单基础报表要素扩展为同时包含以收付实现制为基础的预算执行报表要素和以权责发生制为基础的财务状况报表要素在内的双基础报表要素；(4)在报告体系的扩展方面,认为要分步实施,最终建立起由预算执行情况表、资产负债表、营运表、现金流量表、财务业绩总表、产出与业绩分析表等主要报表以及报表附注、文字说明组成的包含专门政府绩效报告的双基础政府财务报告体系。更多还原

【Abstract】 Research on the expansion of governmental financial reporting under the public performance management framework has not only conform to the international development trend in public performance management, but also reflects the realistic choice of governmental financial reporting in our country, it has important theoretical significance and practical value in enriching the theory of governmental financial reporting system, promoting the formation and development of our country’s public performance management framework, enhancing the performance level of our government management.Around the theme, the research discusses the theoretical basis and practical basis of the expansion of governmental financial reporting. Then from the perspective of public performance management framework, in connection with the problems of our governmental financial reporting, the research has a in-depth study on how to expand governmental financial reporting from the four aspects of the objective, entity, the statement elements and its basis of accounting recognition, reporting system.It has eight chapters. Chapter1is introduction. after a description of background, meanings of the topic, and a review of research already on topic, this chapter demonstrates the research framework and main innovation. Chapter2demonstrates that gradual expanding of governmental financial reporting is a realistic choice to deal with these challenges under the public performance management framework. after have a in-depth analysis on the position and function of government financial reporting, and these challenges which government financial reporting should be faced under the public performance management framework, this chapter demonstrates that gradual expanding of governmental financial reporting is a realistic choice to deal with these challenges. Chapter3is the theoretical basis of the expansion of governmental financial reporting. after packs up the venation of financial reporting theory, public accountability theory, the new public management theory and system theory, this chapter provides a theoretical bases of the expansion of governmental financial reporting. Chapter4is the the basic idea of the expansion of our governmental financial reporting. after analyzes these problemes existing in the the objective,entity, statement elementsand its basis of accounting recognition, reporting system of our governmental financial reporting, this chapter proposes the basic ideas of the expansion of our governmental financial reporting. Chapter5is the expansion of objective. after discusses the governmental financial reporting objective based on the public accountability view and its expansion, this chapter deduces the expansion way of the governmental financial reporting objective, proposes the suggestions of the objective of our governmental financial reporting. Chapter6is the expansion of entity. Firstly, this chapter describes the theory of governmental financial reporting entity; Then discusses the expansion way of the governmental financial reporting entity; Finally, by drawing lessons from the the expansion of governmental financial reporting entity in the western developed countries, this chapter puts forward specific policy recommendations for the main expansion of our governmental financial reporting entity. Chapter7is the expansion of the statement elements and its basis of accounting recognition. Firstly, this chapter discusses the characteristics of these different statement elements and its basis of accounting recognition; Then discusses the expansion way of the statement elements and its basis of accounting recognition:from a single base model to the double basis model; Finally, by drawing lessons from the the expansion of the statement elements and its basis of accounting recognition in the western developed countries, this chapter puts forward specific policy recommendations for the expansion of the statement elements and its basis of accounting recognition in our country. Chapter8is the expansion of reporting system. Firstly, this chapter analyzes the composition of the governmental financial reporting system; Then discusses the expansion way of the governmental financial reporting system: the introduction of a special governmental performance reporting; Finally, by drawing lessons from the the expansion of governmental financial reporting system in the western developed countries, the chapter puts forward specific policy recommendations for the main expansion of our governmental financial reporting system.Analyze from the overall, the main innovation of this thesis is that it presents and discusses the expansion of governmental financial reporting under the public performance management framework for the first time. Different from these existing studies on the governmental financial reporting which little concerned about the expansion of governmental financial reporting, and focused on improving suugestion to improve the shortcomings of governmental financial reporting, this thesis think that the expansion of governmental financial reporting is the realistic choice for governmental financial reporting to deal with these challenges under the public performance management framework. Then basised on financial reporting theory, public accountability theory, the new public management theory and system theory, the thesis discusses the expansion of governmental financial reporting from the four aspects of the objective, entity, the statement elements and its basis of accounting recognition, reporting system. Specifically, this thesis seeks to be innovative in the following areas:Firstly, the thesis has a in-depth study on these challenges which governmental financial reporting should be faced with and the realistic choice for the governmental financial reporting to deal with these challenges from the perspective of public performance management framework. Different from those studies which focused on public performance management and governmental financial reporting separately, the thesis has a in-depth study on these challenges which governmental financial reporting should be faced with, and demonstrats that expansion is the realistic choice for governmental financial reporting to deal with these challenges from necessity and scalability, whis is an innovation of the research perspective in this thesis.Secondly, the thesis uses questionnaire survey to study the problems existing in our governmental financial reporting. Those previous researches on government financial reporting were mostly conducted by means of qualitative researches which were descriptive or analytical, and little were quantitative research such as questionnaire. But the thesis uses questionnaire survey to study the problems existing in our governmental financial reporting, whis is an innovation of the research methods in this thesis.Thirdly, the thesis presents the way of the expansion of governmental financial reporting from the theoretical level. this thesis think that the expansion of governmental financial reporting is the realistic choice for governmental financial reporting to deal with these challenges under the public performance management framework, Then presents the way of the expansion of governmental financial reporting from the four aspects of the objective, entity, statement elements and its basis of accounting recognition, reporting system. Thinks that the objective should be expand from compliance-oriented to performance-oriented, the entity should be expand from an original single-level to a multi-level structure, the statement elements and its basis of accounting recognition should be expand from a single base model to a double basis model, the reporting system should be expand frome the current budget accounting system to governmental financial reporting system which including special performance reporting.Finally, the thesis presents the proposals of expansion of our governmental financial reporting. It has a comprehensive and systematica discussion on the expansion of our governmental financial reporting from the four aspects of the objective, entity, the statement elements and its basis of accounting recognition, reporting system.(1) on the expansion of the objective, the thesis thinks that these users of the governmental financial reporting should be gradually diversified, their requirements for governmental finance information should be expanded from single budget information to comprehensive financial information, governmental financial reporting should provide integrated financial information including the obtaination and use of budget resources, the contrast between the budget and the actual, government cash flow situation, the governmental assets and debts situation, the service effort and cost and achievement,the risks and uncertainties of governmental (department) operation;(2) on the expansion of the entity, the thesis thinks that we should establish a multi-layered structure consisting of governments, governmental departments and units related to governmental;(3) on the expansion of the statement elements and its basis of accounting recognition, the thesis thinks that we should retain and optimize the current cash basic, gradually introduc accrual basic, and expand our statement elements model from single basic to two basic including the budget execution statement elements which based on cash basic and the financial statements elements which based on accrual basic;(4) on the expansion of the reporting system. the thesis thinks that we should gradually establish a " cash basis+accrual basis " double basic reporting system including major statements such as: budget executive statement, the balance sheet, the statement of operation, cash flow statement, financial performance statement, output and performance analysis statement, and notes to the financial statements, description, which including special performance reporting.更多还原