【作者】 贺堃；

【导师】 张雪南；

【作者基本信息】 西南财经大学 ， 会计学， 2011， 硕士

【副题名】基于国家负债风险管理的视角

【摘要】 自上个世纪七十年代末期以来,随着世界经济活动的日趋复杂化,许多国家陆续出现了债务负担,财政支出压力以及财政风险增大等一系列问题。为解决这些问题,在欧美国家中掀起了一场名为“新公共管理”的运动,这场运动也促使这些欧美国家对其政府会计进行改革。在世界经济环境不断恶化的情况下,一些亚非拉国家也开始向欧美发达国家学习,尝试进行政府会计改革,而且改革的重点都是如何在政府会计确认基础中引入权责发生制。我国的政府会计体系继承的是以前苏联的政府会计模式,在计量负债方面存在严重的问题,并且这些问题的根源都出在以收付实现制为核心的会计基础上。虽然我国的财政部门对政府会计的确认基础进行过多次修正,加入了一些权责发生制的元素,但是这些措施仍然不能完全解决实际存在的问题。2009年希腊爆发国家主权债务危机,该事件给世界上众多国家,尤其给发展中国家敲响了警钟。笔者站在会计的立场上对该事件进行了深入的分析,并提出了基于国家负债风险管理视角的政府会计负债确认基础改革的论点。在理论层面详细论述了政府会计负债信息披露与国家负债风险管理之间的内在联系后,得出了两个结论：政府会计负债信息的有效性是国家负债风险管理顺利进行的必要条件和国家负债风险管理对政府负债信息的需求是促进政府会计负债确认基础进行改革的主要因素。由于政府会计改革涉及范围较广,内容较多,本文主要从与国家负债风险管理关联度最高的负债确认基础改革入手,对收付实现制和权责发生制两种会计基础在负债信息的确认和核算方面进行比较分析,并认为收付实现制在很大程度上无法满足国家负债风险管理对负债信息的需求,而权责发生制能够有效弥补该缺陷。但是由于我国的一些实际国情以及在运用权责发生制对或有负债的核算和披露方面仍存在一定问题,从而影响或有负债信息的可靠性,所以我国政府会计负债确认基础改革只能是一个渐进式的改革。最后,在借鉴了国外发达国家在政府会计权责发生制改革的成功经验后,根据我国所面临的实际情况,提出了自己对于我国政府会计负债确认基础改革的思路和一些具体的措施。更多还原

【Abstract】 Since the last century since the late seventies, with the increasingly complex world of economic activity, has been found in many countries the debt burden, fiscal expenditure increased risk of pressure and a series of financial problems. To solve these problems, Europe and the United States called off a "new public management" movement that also contributed to these European countries to reform their government accounting. In the world economic environment deteriorating situation, some countries in Asia, Africa countries in Europe and America began to learn, try to make government accounting reform, and how the focus of reform is the introduction of Government Accounting recognized accrual basis. China’s government accounting system inherited the former Soviet Union model of government accounting, the measurement of liabilities, there are serious problems and root causes of these problems are out of the cash basis of accounting based on the core. Although China’s financial sector to confirm the basis of government accounting been revised several times, adding some elements of accrual accounting, but these measures are still not completely solve practical problems.Greece, in 2009 the outbreak of the debt crisis of national sovereignty, the event to the world in many countries, particularly developing countries sounded the alarm. I stood in the position of accounting for the incident in-depth analysis, and proposed risk management perspective based on the national debt obligation and the basis of government accounting reform arguments. Discussed in detail at the theoretical level of government liabilities, disclosure of accounting with the national debt the intrinsic link between risk management, come to two conclusions: the effectiveness of government accounting information is the national debt liability risk management and the necessary conditions for the smooth conduct of national debt Risk management information needs of government debt is the basis for the obligation of government accounting reform the main factors. As a wide-ranging reform of government accounting, more content, this paper from the risk management associated with the national debt obligation and the basis of the highest start of reform, on the cash basis and accrual basis of accounting in the balance of two confirmation messages and accounting aspects of comparative analysis, and that the cash basis to a large extent can not meet the national debt risk management information needs of liability, and accrual to effectively remedy the defects. However, because some of the practical situation in China and in the use of accrual accounting for contingent liabilities and the disclosure of certain problems still exist, thus affecting the reliability of information or a liability, so the basis of the obligation of government accounting reform can only be a gradual reform. Finally, drawing on the foreign developed countries, accrual accounting in the government’s successful experience in reform, according to the actual situation facing our country, our government put forward its own accounting liabilities are recognized for the basis of reform ideas and some concrete measures.更多还原