【作者】 刘慧芳；

【导师】 孙开；

【作者基本信息】 东北财经大学 ， 财政学， 2013， 博士

【摘要】 财政风险管理与政府会计关联十分密切。首先,政府会计提供的政府资产和政府债务信息是财政风险管理所需信息的重要来源。其次,各个国家面临的财务压力是政府进行政府会计改革的激励因素之一,从政府会计改革的实践来看,国家面临的财务压力越大,政府会计改革的动力越强。再次,政府通过发行债券对政府债务的规模和结构进行调整,实现与政府资产的规模和结构相匹配,以降低财政风险。反映政府整体财务状况、经营业绩及现金流量的财务报表是表明政府信用情况的主要文件。一个完善的政府债券市场,离不开政府提供的政府财务报告。而政府财务报告的质量取决于一个国家政府会计准则制定的质量。最后,在面临内外部的预算约束时,政府往往会产生财政机会主义行为,具体表现为各种类型的政府或有债务和隐性债务,而收付实现制的政府会计给或有债务和隐性债务的存在提供了条件,从而在一定程度上掩盖了财政风险。所以,设计良好的政府会计可以更好地反映和预测财政风险状况,也是进行财政风险管理的基础性手段。与西方国家相比,我国一方面需要政府会计在财政风险管理中发挥基础性作用,但同时我国的政府会计还比较落后。财政风险管理是通过对政府债务和政府资产两方面的管理来实现的,而我国现行的政府会计不能提供真实可靠的政府资产和政府债务信息。原因在于政府会计主体的设置不科学、政府会计的目标定位不明确、采用收付实现制的会计基础及缺少统一的政府会计准则。政府会计改革的方向为：采用“双主体”的政府会计主体模式,“基金”主体和“组织”主体并存；分离预算会计与政府财务会计,采用预算会计与政府财务会计并行的政府会计模式；将权责发生制逐步引入政府预算及政府会计领域,从政府会计到政府预算,从地方政府到中央政府,从修正的权责发生制到完全的权责发生制。在此基础上,将预算会计要素设置为预算收入、预算支出和预算结余；将政府财务会计要素设置为资产、负债、净资产、收入和费用。以政府资产负债表、运营表和现金流量表为核心,重构我国的政府财务报告体系。本文在对现有研究成果归纳总结的基础上,从以下方面展开研究：第一,对财政风险及政府会计的理论基础进行了阐释。政府债务是一种客观存在,是财政风险的集中体现。但政府债务本身说明不了财政风险状况,关键是能否与政府资产相匹配。财政风险的资产负债表管理是将财政风险和政府会计联系在一起的纽带。政府会计改革的过程是对政府会计模式选择的过程。政府会计主体的选择模式存在“组织”主体和“基金”主体两种；政府会计目标的定位也是政府预算与政府会计关系的处理；不同的会计基础下,政府会计提供侧重点不同的会计信息。第二,对我国现行的政府会计的财政风险管理作用的发挥做出了评价。收付实现制的会计基础使得各预算单位提供的政府资产和政府债务信息相当不真实；不同的组织形式采用不同的会计制度使得政府合并财务报告的提供缺乏技术上的可能性；财政总预算会计本质上为资金会计,对实物资产不核算。这些造成了我国的政府会计无法提供进行财政风险管理有价值的会计信息。存在这些问题的原因首先是政府会计的目标定位不清,其次是政府会计主体设置不合理,最后是采用收付实现制会计基础。第三,阐明我国应选择“双主体”的政府会计主体模式、预算会计与政府财务会计并行的“双轨制”政府会计模式、会计基础选择权责发生制。在选择政府会计模式时要借鉴国外的先进经验,但更重要的是结合本国具体的政府会计环境。“双主体”为“基金”主体和“组织”主体并存的政府会计主体模式。我国的“双主体”具体形式为：对于符合“基金”确认条件的资金采用“基金”会计的模式,“基金”既为核算主体也为报告主体；对于政府其余的经济业务以“组织”为会计主体,其中,“机构”为核算主体和报告主体,“政府”为报告主体。“双轨制”政府会计模式指预算会计与政府财务会计并存。预算会计核算政府预算收支的整个过程,反映政府预算的执行情况；对预算支出的核算以支付周期为主线：既核算预算金额也核算实际执行金额；预算会计为资金会计,不核算实物资产。政府财务会计核算政府所有的经济业务活动,包括与财政年度预算收支有关的活动,也包括与财政年度预算收支无关的活动；提供这些活动引起的会计期间内收入和费用的发生额、会计期末资产、负债及净资产的余额信息。这些信息对于分析财政风险状况至关重要。只有在权责发生制的会计基础下,政府会计提供的资产和负债信息才是最真实可靠的。但是,权责发生制的引入也会带来一系列成本的增加。只有结合本国的政府会计环境,才能使得收益最大化。权责发生制的引入应采用循序渐进的步骤。地方政府对财政风险管理的需求大于中央政府,应先在地方政府债务核算及资产核算中引入权责发生制；收付实现制预算在我国现阶段有存在的必要性,应先在政府会计系统中引入权责发生制,成熟之后,考虑在政府预算中引入权责发生制,但政府预算与政府会计的会计基础差异不应是一种长期存在。第四,重新构造我国的政府财务报告体系。政府财务报告由政府财务报表和财务报告附注构成,由政府财务会计系统产生。政府财务报表包括资产负债表、运营表和现金流量表。资产负债表要素包括资产、负债和净资产；运营表要素包括收入和费用；现金流量表要素包括现金收入、现金支出和现金余额。其中,资产负债表和运营表基于相同的会计基础——权责发生制,现金流量表依据的为收付实现制。政府预算的执行情况由预算会计系统提供,预算会计要素设置为预算收入、预算支出和预算结余。反映收付实现制预算下,预算收支的执行情况。预算执行情况信息为政府财务报告的组成部分之一。第五,财政风险分为广义的财政风险和狭义的财政风险。广义的财政风险为公共风险,狭义的财政风险为政府组织的财务风险。狭义的财政风险又可具体化为短期的财务风险和长期的财务风险。将社会各个部门的资产负债表合并的国家资产负债表反映公共风险状况。公共部门资产负债表是国家资产负债表重要的组成部分。公共部门资产负债表分为三个层次：依据政府会计准则编制的政府资产负债表、包括了政府财务报告中披露内容的资产负债表、包括了政府所有资产和负债的资产负债表。公共部门资产负债表反映狭义的财政风险状况,其中依据政府会计准则编制的政府资产负债表更侧重政府短期的财务风险。论文将政府会计主体设置、预算会计与政府财务会计分离及权责发生制在预算及政府会计中的运用融合在一起,使得方案的设计更具操作性。同时,将财政风险的层次性与政府财务报告的层次性对应,理清了财政风险管理的思路,结合具体财务指标的设计及运用,提高了政策的实用价值。更多还原

【Abstract】 Fiscal risk management is intensively connected with government accounting in many ways. Firstly, the accounting information about the government assets and debts is an important source of information for fiscal risk management. Secondly, financialpressure is one of the governments’ incentives to reform accounting in various countries. From the perspective of government accounting reform, the worse the financial pressure the country faces, the greater the motivation of the reform of government accounting. Thirdly, the government may adjust the volume and structure of its debts by issuing bonds, to match the scale and structure of government assets in order to reduce financial risk. The balance sheet of the government is the main file showing the overall government financial condition, operating results and cash flow, illustrating the status of government credit. A perfect government bond market cannot function properly without the government financial reports. The quality of government financial reports depend on the accounting standards that the government developed. Finally, with internal and external budget constraints, the fiscal opportunist behavior tends to be embodied in the various types of government contingent liabilities and implicit debts. The cash basis of government accounting provided the access and existence of hidden debts, covering up the financial risks to some extent. Therefore, a well-designed government accounting system can reflect and predict the financial risk profile, which is a basic method for fiscal risk management.Compared with western countries, our government accounting system is relatively backward, though playing a fundamental role in fiscal risk management at the time. Fiscal risk is managed in two aspects, as of debt and asset. Yet we can not provide realor reliable accounting information of assets and debts. The reasons are that the government accounting subject setting is not scientific, the government’s target of accounting position is not clear, as well as using cash for accounting basis, besides lack of unified government accounting standards. Government accounting should be reformed in the following directions:to introduce double-subject mode of government accounting entity with the subjects of "funds" and "organization" coexisting; to separate government fiscal budget accounting from government financial accounting, with the budget accounting and government financial accounting in a parallel mode of government accounting; to introduce accrual basis step by step, such as from government accounting to government budget, from local governments to the central government, from the modified accrual basis to the complete accrual basis. On that basis, we might set the budget accounting elements as budgetary fiscal revenues, public expenditures, and the budget surplus; and set the government financial accounting elements to assets, liabilities, net assets, revenues, and expenses. With the government balance sheet, operation table and the cash flow statement as the core, we may reconstruct government financial reporting system in our country.Based on existing research results of others, the text extends the study of the subject from the following aspects.First, the theoretical basis of the financial risks and government accounting. Government debt is objective, concentrating government financial risks. But the government debt itself doesn’t explain the financial risk status, while the key is whether it can match the government assets. Balance sheet approach of fiscal risk is the link of fiscal risk management to the government accounting. The government accounting reform means the process of model selection. The choices of accounting entity consists of two kinds,"organization" and "fund". The accounting goal determination deals with relationship of fiscal budget and accounting. Different model provides information with different emphasis under different accounting foundation.Second, evaluation of the role that the current accounting system has played in fiscal risk management. The cash basis led budget units to provide inaccurate information on assets and debts. Technically, the units with different accounting basis cannot provide a consolidated financial report. Since public finance, budgetary accounting in essence is especially for funds, physical assets are not counted. Those impedes government accounting from providing useful information in financial risk management. Those problems are caused by A) the unclear orientation of the government’s accounting target, B) unreasonable government accounting subject setting, C) use of cash basis.Third, illustrating we should choose "double-subject" mode of government accounting entity, i.e. fiscal budget accounting and government financial accounting parallel "double-track", with accrual accounting basis. When choosing mode of government accounting, we should learn from foreign advanced experience, but more important is the consideration of the specific national environment. By "double-entity", I mean both "fund" and "organization" model. To be specific, for those qualified for fund entity, use fund accounting mode, with fund as the accounting subject and as a reporting entity; for other government economic activities, use organization mode, unit as the accounting entity, with the unit as the subject in the accounting and reporting, while government as the report entity."Double track" government budget accounting model refers to a parallel type of fiscal budget accounting and public financial accounting. Budget accounting deal with the whole process of the government budget, reflecting both budget and its implementation, following the budget timing. Budget accounting, as cash accounting, counts cash only, not any physical assets. Government financial accounting counts all the economic activities, including the activities relevant or irrelevant to the annual budget, providing information about the yearly income and expenses, and information of assets, liabilities and net worth. Such information is very important for analysis of financial risk condition.Only under the accrual basis of accounting, government accounting information is the most reliable of assets and liabilities. However, the introduction of accrual accounting will bring a series of increased costs. By combining with the national accounting environment can we make the maximum benefit. The introduction of accrual accounting should be adopted step by step. The local governments need more information for public financial risk management than the central government. The accrual basis should be introduced in local governments’ debt accounting and assets accounting. Cash accounting for budget is the necessity at present in our country, we should introduce accrual basis in government accounting system. The accrual basis in government budget may delay, but the difference between government budget and government accounting should not be a long-standing.Fourth, reconstructing our country’s government financial reporting system. The government financial report consists of government financial statements and the notes to financial statements, produced by the government financial and accounting system. The government financial statements including balance sheet, operation table and the cash flow statement. The balance sheet elements include assets, liabilities and net worth, with operating table elements including revenues and expenses. The cash flow statement elements include the cash receipts, cash disbursements, and cash balances. Among them, the balance sheet and operating table are based on the same basis, accrual basis accounting, while the cash flow statement is based on cash basis. Government budget implementation is provided by the budget accounting system. Budget accounting elements are the fiscal revenues, public expenditures, and budget balance. It reflects the implementation of budgetary revenues and expenditures in cash basis. Information on budget implementation is a part of the government financial report.Fifth, fiscal risk can be divided into the generalized sense and the narrow sense. General fiscal risk stands for public risk, when narrow sense of fiscal risk for the financial risk of the government organization. Narrow sense of the fiscal risk can be embodied as short-term and long-term financial risks. Consolidated national balance sheet of each department of nation reflects the status of public risk. The public sector balance sheet is an important part of national balance sheets. Public sector balance sheet is divided into three levels:A) balance sheet on the basis of government accounting standards, B) including the government financial report notes of disclosure contents, C) including all the government assets and liabilities. Public sector balance sheet illustrates the status of narrow sense fiscal risk, among which balance sheet on the basis of government accounting standards lays more emphasis on government short-term financial risk.The thesis combined the problems of government budget accounting entity, separation of budget accounting and financial accounting, and accrual basis in government budget and government accounting, enabling the design more feasible. Meanwhile, matching the levels of financial risks with the government financial reports, it provides a better thought of financial risk management, combining with the concrete financial index design and utilization, improving the practical value of the policy.更多还原