【作者】 任刚；

【导师】 李明；

【作者基本信息】 财政部财政科学研究所 ， 会计学， 2014， 博士

【摘要】 影响推动政府财务信息披露改革的因素有很多,如政府财务压力、资本市场的影响、外部的准则制定机构、会计职业团体的利益等等。从世界范围来看,政府财务信息披露改革的主要动因之一是债务风险问题造成的财务压力。我国也正面临类似的情况。地方政府债务风险问题已日渐成为改进我国政府财务信息披露最为急迫甚至也最为重要的驱动因素。包括债务信息在内的政府财务信息主要应由政府的会计系统提供。由于目前我国政府的会计系统存在职能不全面,分析不到位等问题,制约了政府财务信息披露的全面性、合理性、有效性,也在很大程度上影响了相关管理者对地方政府债务风险的监督与控制。在这一背景下,基于地方政府债务风险监控等动因,研究改进完善我国政府财务信息披露,乃至建立健全我国政府会计系统,已成为当前我国会计实务界和理论界关注的重要问题。本文以政府职能理论、公共选择理论、公共产品理论等理论基础为指导,对政府财务信息披露的相关概念进行剖析,提出政府财务信息披露的涵义、信息质量特征、披露目标、会计基础、形式与内容等基本框架。通过规范分析与实证检验相结合的方式,本文考察了我国政府财务信息披露的经验和存在的问题,并分析了问题产生的根源。本文选取美国、英国、法国等典型国家和我国企业财务信息披露改革的实践作为研究对象,通过比较分析,归纳了其中可资借鉴的共性做法和有益经验。基于上述分析,本文研究提出了我国政府财务信息披露改进的总体目标和近、中、远期分步目标建议。结合这些目标,本文提出了层层递进、先易后难的我国政府财务信息披露改进方案,并尝试对这些思路措施进行了描画：基于目前最为急迫的地方政府债务风险问题,近期应提供高质量的政府债务信息,为此,可审慎推动政府债务核算基础的转换。本文从变革预算会计系统中政府债务核算模式着手突破,采用收付实现制和权责发生制相结合的方式核算、披露一级政府债务。即保留现行以收付实现制核算的科目,增加一些对决策中起重大作用、但在当前的预算会计系统中尚未得到恰当反映的权责发生制债务科目以满足使用者的需要,更加全面地披露政府债务情况。本文还构建了政府债务风险预警披露机制并利用公开数据进行了可行性检验。考虑环境变迁对政府财务信息披露的影响,中期应披露相对全面的政府财务信息,为此,可先试点、再试行政府财务报告制度。从中期来看,在尚未制定出台相关政府财务会计制度情况下,本文提出通过转换预算会计数据以及搜集整理并汇总披露政府相关财务信息的构想,并对政府财务报告的主要内容、报告主体及其包含的合并范围、与预算报告的关系进行了界定。本文研究设计了我国政府财务报告信息披露机制,并基于我国实际情况提出了具体路径建议。远期为全面反映政府公共受托责任,应建立健全政府会计系统,还应注重发挥政府管理会计、审计鉴证等在我国政府财务信息披露中的协同作用,从而深度披露政府财务信息。本文研究提出了凸显我国特色的、以政府财务会计和政府预算会计为主体、政府管理(成本)会计等为补充、各子系统相对独立的三轨制政府会计系统模式。本文围绕政府财务信息披露的主体与信息使用者、形式与内容、披露目标、会计基础以及信息质量特征,阐述了我国政府财务信息披露体系的构建策略。本文还对如何通过规划设计、整合完善政府财务会计、预算会计系统来强化我国政府财务信息披露,如何发挥政府管理会计、审计鉴证在我国政府财务信息披露中的协同作用进行了研究。更多还原

【Abstract】 Many factors may influence and advance the reform of government financial disclosure, such as the pressure on government finance, the influence of capital market, external accounting principle formulation institution, and the interests of professional accounting groups. On a global scale, one of the major motives for the reform is financial pressure caused by debt risk, and China is experiencing the same kind situation now. Local government debt risk has gradually become the most pressing and significant reason to improve China’s government financial information disclosure. The government accounting system is responsible for providing information on government finance, including government debt. Nevertheless, the absence of certain functions of current government accounting system, the lack of thorough analysis and other problems have hindered the birth of a comprehensive, reasonable and effective disclosure of local government debt, and greatly impeded the supervision and control of local government debt risk. Under those circumstances, it has become a significant theoretical and practical concern of Chinese accounting circle to study and strength government financial information disclosure and to develop a sound government accounting system for the purpose of monitoring local government debt risk.Under the guidance of Government Functions theory, Public Choice theory, Public Goods theory and other theories, this dissertation investigates related concepts of government financial information disclosure, proposes foundamental framework such as definition, qualitative characteristics, disclosure target, accounting basis, form and content. Employing both normative and empirical analysis, this dissertation examines both the experience and problems of our government’s financial information disclosure system and explores the origins of those problems. It also summarizes helpful common practices and beneficial experience by analyzing and comparing practices of representative countries such as United States, United Kingdom and France, and the financial disclosure practices of domestic enterprises as well. Based on those said researches, this dissertation proposes the overall goal and periodical goals of the government financial information disclosure reform, namely, the short-term goal, the mid-term goal and the long-term goal, then it elaborates a step-by-step plan to gradually carry the reform forward, and tries to expound these thoughts and measures:Aiming at tackling the most pressing local government debt risk issues, the short-term goal is to provide sound information on government debt. To achieving this goal, it is suggested to promote with cautiousness the transformation of accounting basis of local government debt. This dissertation starts from reforming the government debt accounting method in the budget accounting system by accounting and disclosing debt of government at a certain level through combining accrual basis with cash basis, namely, maintaining those items adopting cash basis while adding some debt items employing accrual basis which have not been appropriately reflected in the current budget accounting system yet have had a strong influence on decision making, thus to satisfy users’needs and disclose information on government debt to a larger extent. Furthermore, this dissertation constructs a government debt risk warning and disclosure mechanism and has its feasibility tested by using public statistics.Taking the influence of environment change into consideration, the mid-term goal is to extend the coverage of government financial information disclosure. To accomplish this goal, it is recommended to run pilot projects of government financial report in chosen areas before testing it nationally. Since relevant government financial government accounting system is not in place, this dissertation proposes to collect, arrange and disclose relevant government financial information through switching budget accounting statistics, defines the major content, the main body, the integration scope covered of government financial report, and the said report’s relationship with the budget report. It studies and designs a financial information disclosure mechanism with a customized implementation plan for our government.The long-term goal is a comprehensive reflection of government accountability responsibility, which requires a sound government accounting system and adequate emphasis of the joint effect of government management accounting, auditing and assurance on government financial information disclosure in China. Therefore, this dissertation proposed a three-railed government accounting system template with Chinese characteristics. The template is composed by independent sub-systems, namely, government financial accounting and budget accounting, and government management (cost) accounting as a supplement. Focusing on the main body, information users, form and content, disclosure target, accounting basis and qualitative characteristics of China’s government financial information disclosure system, this dissertation presents its developing strategy. Moreover, this dissertation explores the way to strength China’s government financial information disclosure through planning and designing, integrating and improving government financing accounting and budget accounting system, and the method to maximize the synergistic effect of government management accounting, auditing and assurance on the system.更多还原