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论文编号：	1133
作者编号：	2220070538
上传时间：	2009/6/9 14:32:51
中文题目：	权责发生制在我国政府会计中应用
英文题目：	Feasibility study of the accru
指导老师：	孙广平
中文关键字：	政府会计 权责发生制 可行性 改<
英文关键字：	government accounting;accrual
中文摘要：	政府会计是核算、反映和监督政府及行政事业单位各项财政资金收支活动的专业会计。长期以来，我国政府会计采取的是一种预算会计模式，主要包括财政总预算会计、行政单位会计和事业单位会计三大部分。作为预算管理的重要工具，我国的政府会计以收付实现制为基础，通过提供预算管理信息，从而服务于国家宏观经济管理、各级财政部门管理以及单位内部管理。但是随着社会主义市场经济体制改革的不断深入以及政府职能的转变，我国的政治、经济环境发生了很大变化，对政府会计产生了深远影响。尤其是财政职能、财政预算管理、财政资金运动方式和会计信息需求均发生了重大变化，收付实现制的弊端日益突出。主要表现在不能全面、完整的反映政府的受托责任，无法客观真实的反映政府的财务活动和绩效状况，提供的会计信息也不能充分满足各方面信息使用者的需求。这就迫切要求对我国现行的政府会计制度进行全面改革，逐步建立与我国社会主义市场经济发展和公共管理需要相适应，并且具有中国特色、科学规范的政府会计体系，使之能够更好的为政府管理和社会大众服务。 20世纪90年代以来，经济合作与发展组织国家在政府预算编制和政府会计核算中引入权责发生制，在改进政府管理方面取得了明显的效果。其优势在于：能够准确评价政府及其机构的绩效、财务状况及现金流量情况；评价其融资及偿债能力；评价政府部门提供公共产品和服务的成本、效率；正确作出财政资源配置的决策；证明其利用财政资源的受托责任等。 本文采用规范的研究方法，在前人对政府会计研究成果的基础上，立足于我国国情，对我国政府会计引入权责发生制进行了研究，以期望对我国的政府会计改革有所启示。
英文摘要：	The government accounting is a professional accounting which is used to check, reflect and supervise government and administration institution's income and expenses of financial capital. For a long time, our government accounting takes pattern of budget accounting，which includes financial budget accounting, service accounting and undertaking accounting. Government accounting of our country is taken as the important tool of budget management, which based on cash basis, and the objective is to offer budget information for the nation, financial department, and units. With the construction of socialist market economy system and the conversion of government function, the national politic and economic environment has changed a lot. It effected the government accountant profoundly , especially of finance function、financial budget management motion mode financial fund、accounting's information demand. As the disadvantages of the Cash Basis stand out day by day. It can't reflect the public accountability of government. The information about the performance of government activities can't be disclosed fully in government accounting reports. And accounting information can't meet the demand of information users fully．We must work up the scientific and canonical government accounting system with Chinese characteristics which can apply the development of the socialist market economy system and the need of public administration, and make government accounting provide better service for the government administrative supervision and public. Since 20 century 90's some OECD countries have adopted accrual basis in government budgeting and accounting，which obtain apparent effects in improving government management．The advantages of accrual basis is that it to the government management to accurately assess the performance of government and its agencies, financial condition and cash flows; evaluation of its compliance with the budget; evaluation of government departments to provide products and services cost and efficiency; correct financial resource allocation decision; prove its use of financial resources with responsibilities. This paper adopts canonical research method. On the basis of former research results and our country's situation, this paper tries to do some research on accrual basis, so as to improve China government accounting reform.
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