【作者】 路军伟；

【导师】 李建发；

【作者基本信息】 厦门大学 ， 会计学， 2007， 博士

【摘要】 当前,政府会计在全球范围迎来了改革的黄金时期,我国预算会计的改革问题也得到了政府主管部门以及学术界的高度重视。2006年3月通过的《国民经济与社会发展第十一个五年规划纲要》也已明确提出要积极推动政府会计改革。为更好地指导政府会计改革实践,我国学术界应加强政府会计的基本理论研究。鉴于受托责任是现代会计产生和发展的基础,会计环境是会计改革的主要推动力。本文以公共受托责任为逻辑起点,以我国的政府会计环境为基本背景,在深刻剖析我国现行预算会计弊端的基础之上,提出了适应我国政府会计当前及未来改革的有效的政府会计——双轨制政府会计体系。政府的公共受托责任不同于企业的经营受托责任,它源于民主社会制度的建立。根据受托客体的不同,公共受托责任包括公共权力受托责任和公共资源受托责任,其中,公共资源受托责任是政府会计赖以存在的基石。换言之,政府的公共受托责任对政府会计产生了需求。这一观点可以进一步从委托代理、公共管理、公共选择以及私人选择等多个视角加以解释,并分别形成政府会计需求的委托代理观、公共管理观,以及公共选择和私人选择观;这三种需求观点分别对应“控制取向”、“管理取向”以及“报告取向”的政府会计模式,而这三种模式又分别对应于陈立齐和李建发教授在2003年所提出的三层次政府会计目标,即基本目标、中级目标和高级目标;不同的需求观点、政府会计模式以及会计目标分别适应于不同的政府会计环境。根据对我国政府组织内环境的分析,作者认为,政府组织内部复杂的委托代理关系是造成当前政府内部一些代理人/部门在取得和使用公共资源(特别是预算资源)过程中出现逆向选择和道德风险行为的关键原因,基于此,我国应选择“控制取向”的政府会计模式;根据对我国政府组织外环境各个方面的分析,作者认为,我国政府的各种外部利益相关者对自身作为委托主体身份的认同感不够强烈,对政府财务信息的需求存在动力不足的现象,基于此,“报告取向”的政府会计改革在我国应是一个长远目标;根据对国际环境的分析,作者认为,绩效和结果导向是当前和未来的一大趋势,这要求政府对公共资源的使用应更加注重经济性、效率性和效果性,基于此,我国应选择建立“管理取向”的政府会计模式。综合起来看,“控制取向+管理取向”是作者对当前我国政府会计改革的全局性定位。然后,在对我国现行预算会计体系弊端进行深入剖析的基础上,作者提出了能够实现“控制取向+管理取向”模式的有效的政府会计体系,即包括财务会计和预算会计在内的双轨制政府会计。政府财务会计是财务会计一般原理在政府组织中的应用,构建政府财务会计系统涉及到两个关键的问题,一是会计对象的选择;二是会计主体的构造。政府财务会计在会计对象的选择和会计主体的构造方式上都存在很大的选择空间。政府预算是一个关于资源取得和使用的法定性契约,因此,严格遵守政府预算是政府受托责任的一项重要内容,然而,财务会计的历史性特征无法克服政府内部代理人/部门在预算执行过程中对政府预算的破坏行为。而政府预算会计则能够弥补政府财务会计这一缺陷。根据预算的级次,政府预算会计包括政府层面的预算会计,以及机构层面的预算会计。构建政府预算会计的关键是根据政府预算执行的关键步骤设置预算会计账户,对预算的批复及执行的过程进行记录和反映。根据对财务会计和预算会计的基本理论分析,结合我国当前的现实情况,作者分别对构建我国的政府财务会计和政府预算会计问题提出了初步的设想。财务会计和预算会计都是政府会计体系的重要组成部分,然而它们在受托责任基础、基本原理和功能、会计基础和对象,以及会计主体与报告等多个方面存在显著差异。为了使财务会计和预算会计能够充分发挥协同效应,作者认为,两者应在会计主体的构造、会计科目的设置、会计基础的选择,以及会计报告内容的安排等几个方面进行必要的协调和整合;为此,应采取一些必要的方式和措施。更多还原

【Abstract】 At present, the reform of governmental accounting is globally coming into a golden age, while the reform of Chinese budgetary accounting is attracting much attention from both Chinese authority and accounting academia. The No.15 five-year Compendium of national economy and social development passed in March 2006 has clearly suggested pushing actively the reform of Chinese governmental accounting. In order to guide the practice of the reform effectively, the research of fundamental theory of governmental accounting should be strengthened by Chinese accounting academia. Whereas accountability is the foundation of accounting existence and development, and accounting environment is the main impetus of accounting reform. The dissertation takes public accountability as the logical starting point and makes government accounting environment of China as the primary background. After profoundly analyzing the disadvantages of current budgetary accounting system, the writer put forward a set of effective governmental accounting system: dual governmental accounting.Governmental accountability differs from the enterprise’s accountability, the former takes root in democracy system. In the term of entrusted object, public accountability includes accountability for public power and accountability for public resource, and the later is the objective existence foundation of governmental accounting. In other words, it is government accountability that demands governmental accounting. This viewpoint could be further explained from several other theories’perspective, such as principal-agency theory, public management, public choice and private choice, and these three demand-theory perspectives correspond to different models of governmental accounting respectively, such as control-oriented, management-oriented, and report-oriented. Besides, these different models correspond to three-level goal theory of governmental accounting raised by Chan and Li, which are fit for diverse characters of governmental accounting. According to the analysis of inside environment of our country’s governmental accounting, the writer thinks that the complicated principal-agency relationship in our government is the key reason of agency’s adverse selection and moral hazard in acquiring and using public resource, especially budgetary resource. Thus, we should select and build control-oriented governmental accounting. Based on the analysis of every element of outside environment, the writer believes that all kinds of outside trustors of our country’government lack enough self-identity of being a trustor, so that they need little of governmental financial information. Therefore, report-oriented governmental accounting reform should be a long-term objective. From the angle of international environment, performance and outcome-oriented accountability will be the trends, which call for economy, effectiveness and efficiency of resource usage. And management-oriented governmental accounting will be useful in improving these trends. Generally speaking, control-oriented integrated with management-oriented model should be adopted by our current reform of our governmental accounting. Then, after analyzing disadvantages of current budgetary accounting system profoundly, the writer suggests dual government accounting, which includes financial accounting and budgetary accounting, can implement the adopted governmental accounting model.Governmental financial accounting is a concrete apply of general theory of financial accounting. When constructing governmental financial accounting, two key issues should be taken into account. One is the selection of accounting object; the other is the construction of accounting entity, and there exist a big flexible selecting space in these two aspects. Government budget is a forceful and legal obligation on acquiring and using resources, so obeying government budget strictly is an important element of government accountability. Financial accounting, however, has historical characteristic, which makes financial accounting not able to overcome inside agencies doing harm to government budget. Instead, governmental budgetary could make up the shortcoming of financial accounting. According to the level of budget, governmental budgetary accounting consists of government-level budgetary accounting and expenditure organ-level budgetary accounting. And, the key of constructing budgetary accounting is setting the account according to the procedure of budgetary execution. After the research of fundamental theory of financial accounting and budgetary accounting, the writer brings forward primary suggestions on constructing dual governmental accounting in our country. Both of these two type of accounting is important content of complete governmental accounting, but they differs a lot in accountability foundation, fundamental theory, basic function, accounting basis, accounting object, accounting entity, and accounting report etc. In order to make them exert cooperation effect, some measures should be taken to harmonize financial accounting and budgetary accounting on the aspects of accounting entity setting-up, account setting, the choice of accounting basis, and arrangement of accounting report.更多还原