政府综合财务报告作为新公共管理浪潮的重要环节,已经成为各个国家在财政领域改革的重要内容。中国在“十一五”期间就确定了政府会计改革战略规划,并从2011年开始试点编制政府财务报告。可是在6年的试编阶段中,受到编制报告未对外披露的限制,外部专家与学者对于许多试编过程中遇到的问题与困境都无法了解。尤其是面对2017年政府综合财务报告正式编制截点的到来,报告编制质量将面临公众的监督评价以及巨大挑战。因此为了建立“十三五”规划中现代化财政制度,健全权责发生制政府财务报告制度,本文以政府财务报告编制人员的工作经验为研究基础,结合财政事权划分,支出责任匹配等行政制度设计层面因素,梳理了政府会计改革所面临的本质问题与困境。研究结果表明:(1)只有理清不同层级政府及职能部门的事权,了解其职责范围与具体事项内容,政府会计才能将提供的公共服务与产品,以及对应的公共资产完整、准确、真实地反映在政府财务报告之中;(2)必须确保财权与事权相匹配,保证基层政府能够有足够的经费来支撑事权的履行,从源头动机上避免减少隐性负债,才能将所有负债纳入政府综合财务报告中。
Abstract
Public sector accounting reform has been a main topic around the world. Since 2011, China has followed a similar path in adoption of business-style accounting practices in public sector. However, during the six years' pilot project, no information was released by the government. It causes the public confused about the real effect of accounting reform. Thus, for better understanding of the public sector accounting reform in China, this article conducts a research to identify the superficial accounting issues and fundamental fiscal deficiency encountered in the pilot project. The findings show that only by implementing accrual-based accounting system can not automatically lead to the success of improved government governance. Identified issues are closely related to the deficiency of current public sector fiscal management in China. This paper's key contribution is to demonstrate the danger of implementing advanced accrual-based accounting techniques alone in public sector, which, in fact, are closely linked to the deficiency of fiscal management. And the findings also contribute to the literature of government accounting practice with experience of the biggest developing country, China.
关键词
政府综合财务报告 /
财政事权 /
支出责任
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Key words
Public sector consolidated statement /
Inter-governmental duties /
Fiscal expenditure responsibilities
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中图分类号：
F812.4
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参考文献
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脚注
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基金
杭州市哲学社会科学课题“政府综合财务报告编制困境等对策研究”(Z18JC111)。
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