本文選題：政府財(cái)務(wù)信息　切入點(diǎn)：信息披露　出處：《財(cái)政部財(cái)政科學(xué)研究所》2014年博士論文

【摘要】：影響推動(dòng)政府財(cái)務(wù)信息披露改革的因素有很多,如政府財(cái)務(wù)壓力、資本市場的影響、外部的準(zhǔn)則制定機(jī)構(gòu)、會(huì)計(jì)職業(yè)團(tuán)體的利益等等。從世界范圍來看,政府財(cái)務(wù)信息披露改革的主要?jiǎng)右蛑皇莻鶆?wù)風(fēng)險(xiǎn)問題造成的財(cái)務(wù)壓力。我國也正面臨類似的情況。地方政府債務(wù)風(fēng)險(xiǎn)問題已日漸成為改進(jìn)我國政府財(cái)務(wù)信息披露最為急迫甚至也最為重要的驅(qū)動(dòng)因素。包括債務(wù)信息在內(nèi)的政府財(cái)務(wù)信息主要應(yīng)由政府的會(huì)計(jì)系統(tǒng)提供。由于目前我國政府的會(huì)計(jì)系統(tǒng)存在職能不全面,分析不到位等問題,制約了政府財(cái)務(wù)信息披露的全面性、合理性、有效性,也在很大程度上影響了相關(guān)管理者對地方政府債務(wù)風(fēng)險(xiǎn)的監(jiān)督與控制。在這一背景下,基于地方政府債務(wù)風(fēng)險(xiǎn)監(jiān)控等動(dòng)因,研究改進(jìn)完善我國政府財(cái)務(wù)信息披露,乃至建立健全我國政府會(huì)計(jì)系統(tǒng),已成為當(dāng)前我國會(huì)計(jì)實(shí)務(wù)界和理論界關(guān)注的重要問題。 本文以政府職能理論、公共選擇理論、公共產(chǎn)品理論等理論基礎(chǔ)為指導(dǎo),對政府財(cái)務(wù)信息披露的相關(guān)概念進(jìn)行剖析,提出政府財(cái)務(wù)信息披露的涵義、信息質(zhì)量特征、披露目標(biāo)、會(huì)計(jì)基礎(chǔ)、形式與內(nèi)容等基本框架。通過規(guī)范分析與實(shí)證檢驗(yàn)相結(jié)合的方式,本文考察了我國政府財(cái)務(wù)信息披露的經(jīng)驗(yàn)和存在的問題,并分析了問題產(chǎn)生的根源。本文選取美國、英國、法國等典型國家和我國企業(yè)財(cái)務(wù)信息披露改革的實(shí)踐作為研究對象,通過比較分析,歸納了其中可資借鑒的共性做法和有益經(jīng)驗(yàn)�；谏鲜龇治�,本文研究提出了我國政府財(cái)務(wù)信息披露改進(jìn)的總體目標(biāo)和近、中、遠(yuǎn)期分步目標(biāo)建議。結(jié)合這些目標(biāo),本文提出了層層遞進(jìn)、先易后難的我國政府財(cái)務(wù)信息披露改進(jìn)方案,并嘗試對這些思路措施進(jìn)行了描畫： 基于目前最為急迫的地方政府債務(wù)風(fēng)險(xiǎn)問題,近期應(yīng)提供高質(zhì)量的政府債務(wù)信息,為此,可審慎推動(dòng)政府債務(wù)核算基礎(chǔ)的轉(zhuǎn)換。本文從變革預(yù)算會(huì)計(jì)系統(tǒng)中政府債務(wù)核算模式著手突破,采用收付實(shí)現(xiàn)制和權(quán)責(zé)發(fā)生制相結(jié)合的方式核算、披露一級政府債務(wù)。即保留現(xiàn)行以收付實(shí)現(xiàn)制核算的科目,增加一些對決策中起重大作用、但在當(dāng)前的預(yù)算會(huì)計(jì)系統(tǒng)中尚未得到恰當(dāng)反映的權(quán)責(zé)發(fā)生制債務(wù)科目以滿足使用者的需要,更加全面地披露政府債務(wù)情況。本文還構(gòu)建了政府債務(wù)風(fēng)險(xiǎn)預(yù)警披露機(jī)制并利用公開數(shù)據(jù)進(jìn)行了可行性檢驗(yàn)。 考慮環(huán)境變遷對政府財(cái)務(wù)信息披露的影響,中期應(yīng)披露相對全面的政府財(cái)務(wù)信息,為此,可先試點(diǎn)、再試行政府財(cái)務(wù)報(bào)告制度。從中期來看,在尚未制定出臺相關(guān)政府財(cái)務(wù)會(huì)計(jì)制度情況下,本文提出通過轉(zhuǎn)換預(yù)算會(huì)計(jì)數(shù)據(jù)以及搜集整理并匯總披露政府相關(guān)財(cái)務(wù)信息的構(gòu)想,并對政府財(cái)務(wù)報(bào)告的主要內(nèi)容、報(bào)告主體及其包含的合并范圍、與預(yù)算報(bào)告的關(guān)系進(jìn)行了界定。本文研究設(shè)計(jì)了我國政府財(cái)務(wù)報(bào)告信息披露機(jī)制,并基于我國實(shí)際情況提出了具體路徑建議。 遠(yuǎn)期為全面反映政府公共受托責(zé)任,應(yīng)建立健全政府會(huì)計(jì)系統(tǒng),還應(yīng)注重發(fā)揮政府管理會(huì)計(jì)、審計(jì)鑒證等在我國政府財(cái)務(wù)信息披露中的協(xié)同作用,從而深度披露政府財(cái)務(wù)信息。本文研究提出了凸顯我國特色的、以政府財(cái)務(wù)會(huì)計(jì)和政府預(yù)算會(huì)計(jì)為主體、政府管理(成本)會(huì)計(jì)等為補(bǔ)充、各子系統(tǒng)相對獨(dú)立的三軌制政府會(huì)計(jì)系統(tǒng)模式。本文圍繞政府財(cái)務(wù)信息披露的主體與信息使用者、形式與內(nèi)容、披露目標(biāo)、會(huì)計(jì)基礎(chǔ)以及信息質(zhì)量特征,闡述了我國政府財(cái)務(wù)信息披露體系的構(gòu)建策略。本文還對如何通過規(guī)劃設(shè)計(jì)、整合完善政府財(cái)務(wù)會(huì)計(jì)、預(yù)算會(huì)計(jì)系統(tǒng)來強(qiáng)化我國政府財(cái)務(wù)信息披露,如何發(fā)揮政府管理會(huì)計(jì)、審計(jì)鑒證在我國政府財(cái)務(wù)信息披露中的協(xié)同作用進(jìn)行了研究。
[Abstract]:There are many factors affecting the promotion of government financial information disclosure reform, such as the government financial pressure, the impact of the capital market, external accounting standard setters, occupation group interests and so on. From the view of the world, one of the main reasons of government financial information disclosure reform is caused by the risk of debt problems in financial pressure. China is also facing similar the situation. The problem of local government debt risk has become the improvement of our country government finance information disclosure is the most urgent and the most important driving factors. To provide the accounting system of government financial information mainly by government debt, including information. Due to the current accounting system of our government functions are not comprehensive, the analysis is not in place and other issues restricted, comprehensive, government financial information disclosure rationality, validity, also have great influence on the related management of local government debt The supervision and control of financial risk. In this context, the local government debt risk monitoring and motivation based on, research to improve and perfect our country government finance information disclosure, and establish and improve the government accounting system in our country, has become the important issues of current accounting theory and practice circles.
In this paper, the theory of government functions, public choice theory, public goods theory as guidance, the relevant concepts of government financial information disclosure of the analysis, put forward the meaning of government financial information disclosure, information disclosure quality characteristics, objectives, basic accounting, the basic framework of form and content. Through the combination of normative analysis and empirical test. The way, this paper examines the financial information disclosure of our country government experience and existing problems, and analyzes the causes of the problems. This paper selects the United States, Britain, France and other typical countries and our country enterprise financial information disclosure reform practice as the research object, through comparative analysis, summarizes the common practice and reference good experience. Based on the above analysis, this paper puts forward our country government finance information disclosure and improve the overall goal, long-term goal, step by step with this proposal. Some goals, this article puts forward the improvement plan of the financial information disclosure of our government, which is progressively progressive and difficult to follow, and tries to describe these ideas and measures.
Based on the local government debt risk problem urgent, short-term government debt should provide high quality information, therefore, be prudent to promote conversion of government debt accounting basis. This paper begins from the reform of budget accounting system in government debt accounting mode breakthrough, realize the combination of the cash accounting system and responsibility, disclosure the level of government debt. That is to retain the existing accounting subjects on cash increase play an important role in some of the decision, but in the current budget accounting system has not been properly reflect the accrual of debt subject to meet the needs of users, more comprehensive disclosure of government debt. This paper also constructs the government debt risk early warning disclosure mechanism and carried out a feasibility test using publicly available data.
Considering the impact of environmental change on the government financial information disclosure, the medium should be disclosure of government financial information, relatively comprehensive in the first pilot, and then try out the government financial reporting system. In the medium term, the government has not been formulated the relevant financial and accounting system conditions, this paper through the conversion of budget accounting data and collect and summarize the conception of disclosure government financial information, and the main content of the government financial report, the report contains the subject and scope, and budget reports are defined. This paper designs our government financial reporting information disclosure mechanism, and the actual situation in our country is put forward based on the specific path.
Long term in order to reflect the public accountability of government, the government should establish a sound accounting system, should also pay attention to the government management accounting, auditing and other synergies in our government financial information disclosure, disclosure of government financial information. Thus the depth has been put forward in this paper to highlight the characteristics of our country, the government financial accounting and government budget accounting as the main body, the government management (cost) accounting for supplement, mode three system of government accounting system of each subsystem independently. This paper focuses on the government finance information disclosure and information disclosure of user, form and content, goal, characteristics and basic accounting information quality, this paper expounds the construction strategy of China's government financial information disclosure system. This paper also on how to plan and design, improve the integration of government financial accounting, budget accounting system to strengthen our country government finance information disclosure, how to play politics The coordination role of the government management accounting and the audit authentication in the financial information disclosure of the Chinese government has been studied.

【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F810.6

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本文編號：1681084