摘要
长期以来,尽管在企业会计中,一直釆用权责发生制作为会计确认基础,但
在政府会计中,世界各国均釆用收付实现制作为会计确认基础。随着社会的不断
发展与进步,以收付实现制为确认基础逐渐出现局限性。自20世纪90年代初,
为了防范财政风险,提高政府财务信息的透明度,西方一些发达国家开始在政府
会计中引入权责发生制的概念,并取得了一定成效。政府会计中的权责发生制改
革逐渐受到了重视和推广。
在过去由计划经济向社会主义市场经济转轨的时期,我国政府会计采用收付
实现制基本上满足和适应了政府部门加强预算管理和会计核算的需求。但随着经
济体制改革的不断深化,我国政府经济、政治环境逐渐复杂化,收付实现制的诸
多问题和局限性逐渐产生和显现出来。本文提出了采用权责发生制来解决现存的
政府会计问题,并针对在政府会计中引入权责发生制的可行性以及改革的具体
措施做了探讨。
文章共分七章:
第一章是绪论部分。主要介绍了本文的研究背景、研究意义和研究范围。第二
章是文献回顾。主要介绍了国内外相关议题的研宄成果。第三章是理论基础分析,
介绍了我国政府会计确认基础的现状,包括我国政府会计制度的变革、我国会计体
系结构和现行我国会计核算基础存在的问题。第四章对政府会计运用权责发生制基
础进行可行性分析,对两种会计确认基础进行比较分析,并分析政府会计引入权责
发生制的必要性和可行性。第五章是政府会计权责发生制改革的构思建议,提出
了推行权责发生制改革的前提条件,并重新构建政府会计体系框架和财务报告
框架,对政府会计目标进行重新定位,分析如何提升会计信息质量。第六章是政
府会计权责发生制改革的具体措施,包括收付实现制在政府会计中的实施、权
责发生制在政府会计中的实施和权责发生制下会计信息生成模式的选择。第七
章是案例分析。这一部分以一事业单位为例进行会计分录和报表分析。第八章
为结论,总结了对会计确认方式进行修正后的效果。
关键词:政府会计;权责发生制;收付实现制
Abstract
Accrual basis has been adopted by enterprise accounting for a long time, while
cash basis accounting is a kind of tradition in governments accounting in China even
all over the world. With the society development and progress,limitation of cash basis
accounting has gradually appeared. Since the early 1990s,some western developed
countries began to introduce the concept of accrual basis in government accounting in
order to avoid financial risk and improve the transparency of the government financial
information. And this movement had made great achievements. More and more
countries began to pay attention to this reform and try to apply it.
In the past,in the period of the transition from planned economy to socialist
market economic, the used of cash accounting in our country government accounting
basically satisfied the need for government departments to strengthen the budget
management and adopted to government accounting requirements. But with the
reform of economic system continued to deepen, the economic and political
environment of our government has gradually complicated. The problems of cash
accounting have gradually generated and the limitations of cash accounting have
shown up. Proposal is put forward in this article to solve the problem of the existing
government accounting by using the accrual basis. And this article also discusses on
the issued of the feasibility of using the accrual basis in government accounting and
concrete measures of reform are included as well.
This article is divided into seven chapters:
The first chapter is the introduction part, mainly introduced the research
background, research meaning and research scope of this article. The second chapter
is literature review. This chapter introduces the research achievements of domestic
and foreign relevant issues. The third chapter is the analysis of theoretical basis. This
chapter introduces the present situation of government accounting basis of our country,
including the change of our government accounting system, the accounting system
structure and the problems existing in the current accounting basis. The fourth chapter
is about the feasibility analysis of the operation on government accounting by using
accrual basis. This chapter includes the comparative of two kinds of accounting basis,
and analysis the necessity and feasibility of the use of accrual accounting by
II
Abstract
government. The fifth chapter is the proposal about the concept of the accrual basis
reform in government accounting, including the premise condition of implementation
accrual accounting reform, and to build a government accounting system framework
and the financial reporting framework. This chapter also repositions the government
accounting objectives, and analysis how to improve accounting information quality.
The sixth chapter is the concrete measures of government accounting accrual basis
reform, including the implementation of cash accounting and accrual accounting in
government accounting. Meanwhile this chapter also discusses the issue about the
choice of the information generated mode of accrual basis. The seventh chapter is
case study. This part takes a public institution for example to illustrate the use of
accrual accounting both on accounting entries and accounting statement. The eighth
chapter is conclusion. This part is about the effect after accrual accounting reform.
Keywords: government accounting; accrual accounting; cash accounting