本文選題：政府會計　切入點：政府財務(wù)報表重構(gòu)　出處：《河南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：新公共管理理論的興起，使得政府會計賴以依存的環(huán)境發(fā)生了質(zhì)的變化，國外紛紛進行政府會計的改革，成果豐富。目前隨著我國市場經(jīng)濟體制的不斷完善，政府職能和提供服務(wù)的市場化、社會化，而與此相對應(yīng)的政府會計不能滿足這些變化的需要，應(yīng)進行改革。經(jīng)濟的全球化作為促進我國政府會計改革的又一因素，我國政府因其職能的擴大，可能需要進行融資，因此為了增強政府的國際公信力以及競爭力，也需要對政府會計財務(wù)報表進行改革。此外，公民作為經(jīng)濟資源的供應(yīng)者，越來越關(guān)注政府對其使用效率以及提供服務(wù)的努力程度，因此需要有關(guān)政府活動的全面信息，包括政府財務(wù)狀況，運營成果和現(xiàn)金流量方面的信息。我國現(xiàn)在執(zhí)行的政府會計，以報告預(yù)算執(zhí)行狀況的信息為主，更多的為內(nèi)部管理所服務(wù)，外部使用者的信息需求關(guān)注較少，需要對其進行改革。具體內(nèi)容如下： 首先，對本文的研究背景進行了詳細分析，指出其研究意義。從政府會計改革的必要性、目標、主體和會計基礎(chǔ)方面，梳理了國內(nèi)外的相關(guān)文獻。以公共受托責任為起點，詳細介紹了新公共管理理論、財政透明度和基金理論。對全文的研究分析提供了理論支持，指導(dǎo)我國政府會計財務(wù)報表的重構(gòu)。 其次，對我國政府會計財務(wù)報表的現(xiàn)狀進行分析，指出其具體內(nèi)容并進行分析，，在此基礎(chǔ)上，認識到現(xiàn)行政府會計財務(wù)報表的不足，需要對其進行改革，以適應(yīng)政治經(jīng)濟環(huán)境變化發(fā)展的要求，全面揭示政府的財務(wù)狀況等方面的信息。 再次，對我國政府會計財務(wù)報表進行重構(gòu)，在重構(gòu)之前，首先解決一些基本的問題，如確定政府會計的目標，明確財務(wù)報告的主體，統(tǒng)一了政府財務(wù)報表的會計基礎(chǔ)。接下來就是我國政府財務(wù)報表重構(gòu)的具體內(nèi)容，包括政府層面和基金層面的財務(wù)報表，其中前者能夠直接綜合的反映政府整體的財務(wù)狀況和營運成果，后者則更好的揭示了專項基金的運作，兩者實現(xiàn)補充，內(nèi)容更加全面。 最后，針對政府會計財務(wù)報表的重構(gòu)，提出了自己的建議，以此來更好的指導(dǎo)政府財務(wù)報表的編制工作，增強其提供信息的可靠性和有用性。 本文主要采取規(guī)范的研究方法，通過對現(xiàn)行政府會計財務(wù)報表現(xiàn)狀的分析，指出其存在的不足，結(jié)合我國的具體國情，提出了新型的政府會計財務(wù)報表的具體內(nèi)容，更好的解除了政府的受托責任。其中基金會計主體的引入，也存在一定的可行性，因為我國政府性基金的使用為其核算奠定了基礎(chǔ)。
[Abstract]:With the rise of the new public management theory, the environment on which government accounting depends has changed qualitatively. Foreign countries have carried out the reform of government accounting one after another. The marketization and socialization of government functions and service provision, and the corresponding government accounting can not meet the needs of these changes, should be reformed. The globalization of economy is another factor to promote the reform of government accounting in our country. Because of the expansion of its functions, my Government may need to finance it, so in order to enhance its international credibility and competitiveness, it is also necessary to reform its accounting financial statements... in addition, citizens as suppliers of economic resources, More and more attention is being paid to the efficiency of government use and the degree of effort to provide services. Therefore, comprehensive information is needed on government activities, including information on the financial situation of the government, operational results and cash flow. Information on the status of budget performance is the main focus, and more for internal management. The information needs of external users are less focused and need to be reformed. The details are as follows:. First of all, the research background of this paper is analyzed in detail, and the significance of the research is pointed out. From the aspects of the necessity, objective, subject and accounting basis of the government accounting reform, this paper combs the relevant literature at home and abroad, taking the public fiduciary responsibility as the starting point. This paper introduces the new public management theory, financial transparency and fund theory in detail, and provides theoretical support for the research and analysis of the full text to guide the reconstruction of the financial statements of our government. Secondly, this paper analyzes the present situation of the government accounting financial statements in China, points out its specific contents and analyzes them, on the basis of which, it recognizes the shortcomings of the current government accounting financial statements and needs to reform them. In order to meet the requirements of the change and development of the political and economic environment, this paper comprehensively reveals the information of the government's financial situation and so on. Thirdly, before reconstructing the financial statements of our government accounting, we first solve some basic problems, such as determining the objectives of government accounting, defining the main body of the financial report, It unifies the accounting basis of the government financial statements. Then it is the concrete contents of the reconstruction of the government financial statements, including the financial statements at the government level and the fund level. The former can directly and synthetically reflect the overall financial situation and operating results of the government, while the latter better reveals the operation of the special fund, both of which are complementary and more comprehensive. Finally, in view of the reconstruction of government financial statements, some suggestions are put forward to guide the compilation of government financial statements and enhance the reliability and usefulness of the information provided by them. This article mainly adopts the standard research method, through the analysis to the present government financial statement present situation, points out its existence insufficiency, unifies our country's concrete situation, proposed the new government accounting financial statement concrete content, The introduction of the main body of fund accounting also has some feasibility, because the use of government funds in our country has laid a foundation for its accounting.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F810.6

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