【作者】 张婧玲；

【导师】 赵爱玲；

【作者基本信息】 西北师范大学 ， 财政学， 2011， 硕士

【摘要】 随着我国公共财政体制的建立,政府财政职能逐步转向弥补市场失灵和向社会提供公共产品和服务,政府与公众之间的委托代理关系日益明显。政府的公共受托责任如何履行,如何向社会公众解释其所控制的资源状况、财务收支状况和现金流量状况,说明其所控制的经济存量和流量,反映其提供的公共产品和提供公共产品的程度,彰显其公信力,是公共财政体制对政府提出的新型要求。政府财务报告作为政府财务活动的一种有效信息载体,对于披露政府财务状况和运营业绩,反映政府履行受托责任,起着极为重要的作用。而我国执行的是预算会计制度,与之配套的现行预算会计报告只反映政府预算收支的执行情况,不能充分反映政府的财务状况,更不能提供反映整个政府运营业绩进而客观评价政府财务受托责任的会计信息,难以满足公共财政发展对政府会计信息提出的新要求,因此构建适应我国公共财政管理需要的政府财务报告体系已成为政府会计改革亟待解决的首要问题。本论文回顾了我国预算会计制度及财务报告的演进历程,肯定了现行预算会计报告对公共财政建设起到的积极作用,同时对现行预算会计报告存在的问题进行分析。这些问题主要包括报告目标和信息使用者定位上的局限性、使用的收付实现制会计基础不能充分反映政府的财务状况、预算报告体系本身的不完善等。从公共财政视角看,政府会计取代预算会计已是必然趋势,作为向社会公众提供政府受托业绩及受托责任履行情况的政府财务报告体系,其构建势在必行。因此借鉴国外成功经验,考虑我国实际情况,在建立政府会计模式的前提下,提出构建适应公共财政体制发展的政府财务报告体系的基本思路:明确界定政府财务报告目标、合理确定政府财务报告的会计基础、重构政府财务报告主体与体系、完善相关配套措施。更多还原

【Abstract】 With China’s public finance system established, government financial function gradually turned to remedy the market failure and the community to provide public products and services, between the government and the public the principal-agent relationship is more and more obvious. It is a new requirement of the public finance system how the government to fulfill its public accountability to the public, to explain the resources it controlled, payments and cash flow condition, to explain the economic stock and flow, to reflect its ability about offering public products. Government financial reporting, as an effective government financial information carrier, for disclosure of government financial conditions and operating performance, to reflect the government accountability, plays an extremely important role. At present our accounting report is budget accounting report which is suitable for the current budget accounting system. It mainly reflects the government’s budgetary implementation, and can not fully reflect the government’s financial condition, and lacks the information that can help the public objectively evaluate government public accountability. So the current budget accounting report can not meet the development of public finance. It has become an important issue of government accounting reform to construct government financial reporting system that is suitable for China’s public finance management needs.This paper expounds the theory about public finance, accountability, financial reports and reviews the evolution of China budget accounting reporting system. Although the current budget reporting system have plays a positive role, it also exists some problems, such as the limitations of report targets and the information users, the selection of accounting foundation, the imperfection of budget report system itself, etc. Based on the perspective of public finance, it is inevitable trend that government accounting replaces budget accounting and it is also imperative to build government financial reporting system which can provide government performance and accountability of performance better to the social public. Therefore, using foreign successful experience, considering the actual situation in our country, based on the government accounting pattern, this paper suggests some basic ways to how to found government financial reporting system. These ways includes defining government financial reporting objective, selecting suitable accounting foundation, reconstructing government financial reporting entity and system, perfecting the relevant supporting measures.更多还原