我国政府会计改革研究
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摘要
政府会计改革既是财政管理领域的一项基础性工作,也是公共财政建设的重要组成部分。本文在深入探讨了我国政府组织内、外环境对政府会计的影响,分析现行政府预算会计缺陷的基础上,提出了改革现有政府预算会计、建立适应新环境的我国政府会计的设想及具体改革建议。
会计目标是人们利用会计系统希望达到的境界和结果,决定会计系统的运行方向。在现实社会中,政府和市场都是资源配置的手段,政府资源配置的目的是为了履行政府职能,即向社会提供公共产品和服务,以满足社会公众的公共需要。相对于社会公共需求而言,政府掌握和控制的资源是有限的,要更好地履行政府职能的关键是提高政府资源的配置绩效。
一方面,政府会计通过提供政府履职资源流动、分配和配置的信息为政府提供公共产品和服务的决策提供信息支持,以便提高政府履职绩效,更好地履行政府职能。因此,本项研究将优化资源配置、提高政府履职绩效作为政府会计的终极目标,并以此为导向对我国政府会计改革进行理论研究。
另一方面,社会公众和政府以及政府内部都存在着广泛的委托代理关系,根据理性人假定,受托方可能由于掌握充分信息的优势,追求自身利益最大化而出现道德风险和逆向选择,损害委托方的利益。因此,政府会计的终极目标难以自动达成。社会公众作为委托方有权了解政府受托责任的履行情况,政府会计的对外报告责任因此产生。委托方需要通过受托方的对外报告所提供的信息对受托方进行绩效评价,了解和监督政府职能的履行情况。在相应的外部监督机制下,内部受托方利用政府会计提供的相关信息进行绩效管理,来实现对委托方的责任,并通过对外报告来反映和解除这种受托责任。因此,本项研究将对外报告政府履职信息,满足外部信息使用者的需要,解除政府受托责任作为政府会计的基础目标,并以此开展我国政府会计改革的研究。
基础目标与终极目标是相辅相成的,政府会计终极目标的实现首先依赖于政府会计系统对外报告的反映、监督,最终依赖于对内绩效管理的信息支持,因此,我国政府会计的“报告目标”是基础,“管理(控制)目标”是政府会计最终目标的实现手段。同时,“报告目标”是外因,“管理(控制)目标”是内因,外因要通过内因才起作用,但由于委托代理关系的客观存在,委托方的要求即“报告目标”作为政府会计改革的外部因素,在政府会计终极目标的实现中起基础性和关键性作用。
在政府会计提供信息的对外报告目标和管理(控制)目标的双导向下,政府会计信息系统提供的信息质量制约着对外报告和对内绩效管理双重作用的发挥,最终影响政府会计终极目标的实现。可靠、相关、透明、完整的财务信息是政府会计目标实现的基础,因此,有效的政府会计核算体系是政府外部监督和内部管理(控制)的基础。
政府会计核算的目的是为了提供符合质量要求的财务信息。进行会计核算需要解决在什么范围内核算、核算什么以及如何核算的问题,即政府会计核算主体、核算对象及要素、以及会计处理基础等问题。首先,需要确定会计核算的空间范围,界定核算范围有两种方法,一种是权益理论中主体理论,把组织界定为核算主体,能够有利于内部管理和控制,提高核算的有效性；另一种是权益论中的基金理论,把组织中有特定用途的基金作为基金主体单独核算,能够有利于反映特定受托责任。本文认为政府会计的终极目标是提高政府资源配置效率,促进政府绩效。以组织作为核算主体更能体现政府会计目标,同时对限定性用途很强的基金应单独核算,以促进政府行为的合规性。因此,本文认为我国政府会计应实行双主体,以政府组织和政府组织中具有限定性用途很强的基金同时作为会计主体。
政府履职过程要发生相应的经济资源耗费,由于会计主要以提供财务信息为主,政府会计核算对象应涵盖政府履职过程中能够货币化计量的全部经济资源流动及结果。同时,根据政府承担受托责任的变化与履职过程中经济资源流动的关系来划分政府会计核算要素。政府履职绩效包括行为的合规性和结果的绩效性,其中合规性是基础。在政府会计要素中设置货币性收支要素及权责发生制收入和费用要素同时并存,能够全面反映政府履职绩效,来实现对我国政府会计处理基础的改进。在货币性收支中设置预算内收入、预算外收入和其他收入及相应的支出,把预算收支执行信息包含于政府会计之中。在一套政府会计系统中既提供权责发生制(或修正)下的财务会计信息来反映政府履职耗费,又提供预算执行情况信息反映政府实际收支,实行一套系统两套报告。同时,根据政府会计要素的确认时期与会计处理基础之间的关系得出结论,我国政府会计处理基础应实行双基础同时并存以提供不同的信息,其中,权责发生制的应用应结合我国实际情况实行渐进式改革,逐渐把更多的资源和负债纳入到政府会计的核算体系中。
政府对外报告对政府会计终极目标的实现起着至关重要的作用。本文从公众作为委托人权力以及政府会计披露的责任角度出发,理论上界定政府会计的披露主体应是各级政府整体及履行政府具体职能的部门或单位,披露的内容应包括政府履职的全部合规性信息及绩效信息。通过分析我国间接民主制度的现状建议采取政府财务报告强制制度,并通过政府财务报告审计鉴证制度提高政府对外报告的信息质量和增强可理解性。最后,根据信息使用者绩效评价的信息需求设计了我国政府会计各报告主体的报表体系和内容。根据报告制度实施的迫切性和难易程度建议我国政府对外报告制度可采取从下至上,从部门到政府整体逐渐推进的改革进程。
The reform of governmental accounting is not only a fundamental task in the field of fiscal management but also an important part in the construction of public finance. This paper thoroughly discusses the effects of the environment inside and outside China's government organizations on governmental accounting, analyzes the defects of current governmental budgetary accounting, proposes the idea of reforming the current government budgetary accounting and building China's governmental accounting that adapts to the new environment and offers detailed proposals on such reform.
Determining the direction of running of the accounting system, the objectives of accounting are the results that people expect the accounting system to achieve. In the current society, the government and market are both methods of resource allocation. The purpose of the allocation of government resources is to perform government functions, i.e., provide public goods and services to the society to meet the needs of the public. Relative to the public needs, the government resources are limited. So the key to improve the performing of government functions is to promote the efficiency of allocation of government resources.
On the one hand, the governmental accounting provides the information on the flow, allocation of resources of government function performing for the government decisions on providing public goods and services to improve the efficiency of government function performing. So this paper takes the optimization of resource allocation and improvement of efficiency of government function performing as the ultimate goals of governmental accounting. And in this orientation, this paper carries out theoretical study on China's governmental accounting reform.
On the other hand, the principal-agent relationship exists widely between the public and government and within government. According to the rational person hypothesis, with the advantages of full information, the trustee may be of moral hazard and adverse selection and harm the interest of the trustor for maximizing his interests. So it is difficult for the automatic achieving of the ultimate goals of governmental accounting. As the trustor, the public has the right to know the performing of fiduciary responsibility of the government, so the government-has the responsibility of external reporting. The trustor needs the information provided by the external reports of the trustee to carry out performance appraisal, know and supervise the performing of government functions. Under the relevant mechanism of external supervision, the internal trustee uses the relative information provided by governmental accounting to carry out performance management to realize the responsibility for the trustor and reflect and discharge such fiducial responsibility through external reports. So this study takes the reporting of information on the performing of government functions, meeting of the needs of external information users, and discharging of fiducial responsibility of the government as the fundamental goals of governmental accounting. On such basis, this paper carries out the study on China's governmental accounting reform.
The fundamental goals and ultimate goals of governmental accounting are inseparably interconnected. The achieving of government accounting system firstly depends on the reflection and supervision of external reports of governmental accounting system and finally depends on the information support of internal performance management. So the "reporting goal" of China's governmental accounting is the basis, and the "management (control) goal" is the method of achieving of the ultimate goal s of governmental accounting. In the meantime, the "reporting goal" is the external cause, while the "management (control) goal" is the internal cause. The external cause must have effect through the internal cause. But due to the existence of the principal-agent relationship, the needs of the trustor, i.e., the "reporting goal", as the external factor of the governmental accounting reform, plays the fundamental and key role in the achieving of the ultimate goal of governmental accounting.
With the dual orientation of reporting goal and management (control) goal, the quality of information provided by the governmental accounting information system lays restraint on how big the role that the external reports and internal performance management plays, and eventually affects the achieving of the ultimate goals of governmental accounting. The reliable, relevant, transparent and complete financial information is the basis for the achieving of governmental accounting goals. So the effective governmental accounting system is the basis for the government's external supervision and internal management (control).
The aim of the governmental accounting is to provide the financial information that meets the quality needs. The issues of the reporting entity, object and factors, and basis of governmental accounting must be clarified. First, the space scope of reporting needs to be determined. There are two methods to determine scope of reporting, one is the entity theory in the equity theory, which defines the organization as the reporting entity. It is good for the internal management and control and improving of the reporting effectiveness. Another is the fund theory in the equity theory, which takes the funds with special use in the organization as the fund entity for separate reporting. It is good for reflecting the special fiducial responsibility. This paper takes the improvement of governmental resource allocation efficiency and promoting of government performance as the ultimate goals of governmental accounting. The taking of organization as the reporting entity can better reflect the government goals. In the meantime, the funds with highly special use shall be reported separately to promote the regulation compliance of the governmental behavior. So this paper proposes that China's governmental accounting shall have dual entity, i.e. the government organizations and the funds with highly special use within government organizations.
During the process of performing of governmental functions, the relevant economic resources are consumed. Since the accounting mainly provides financial information, the reporting objects of governmental accounting shall cover the flow and results of all economic resources that can be measured in monetary terms. In the meantime, the governmental accounting elements shall be divided according to the relationship between the responsibilities borne by the government and the flow of economic resources in the process of performing of governmental functions, and the information needs of performance apprisal of internal and external information users. The governmental performance includes the regulation compliance of behavior and efficiency of results, among which the former is the basis. The monetary revenue and expenditure elements and accrual basis income and expense elements shall be set up at the same time to meet two different information needs and achieve the improvement of China's governmental accounting basis. In the monetary revenue and expenditure items, the budgetary revenue, the revenue not covered in revenue and other revenue and relevant expenditure shall be set up to cover the information on the execution of budgetary revenue and expenditure in governmental accounting. The governmental accounting system shall provide not only the accrual basis (or revised) financial accounting information to reflect the consumption during the process of performing of government functions but also the information of budget execution to reflect the actual revenue and expenditure of the government. In the meantime, this paper draws a conclusion according to the relationship between recognition period of governmental accounting elements and accounting basis and performance-oreiented governmental accounting information need analysis. The recognition of governmental accounting elements shall have dual basis to provide different information, the application of accrual basis shall be gradually reformed with the consideration of China's actual conditions to cover more resources and liabilities in the system of governmental accounting.
The external reports play a crucial role in the achieving of the ultimate goals of governmental accounting. From the perspective of the rights of public as the trustor and the responsibilities of the government in accounting disclosure, this paper theoretically defines that the disclosure entity of governmental accounting shall be governments at different levels and the departments that perform detailed functions, and all information on the regulation compliance of governmental function performing and efficiency shall be disclosed. Through the analysis of China's status quo of indirect democracy system, this paper offers the proposal of the adoption of the compulsory system governmental financial reporting, and the audit and assurance system of governmental financial reports to improve the information quality and understandability of governmental external reports. Finally, this paper designs the report system and contents of China's different governmental reporting entities according to the information needs of performance review of information users. This paper suggests that China's external reporting system of government shall be reformed gradually from bottom to top and from departments to government according to the urgency and difficulty of execution.
会计目标是人们利用会计系统希望达到的境界和结果,决定会计系统的运行方向。在现实社会中,政府和市场都是资源配置的手段,政府资源配置的目的是为了履行政府职能,即向社会提供公共产品和服务,以满足社会公众的公共需要。相对于社会公共需求而言,政府掌握和控制的资源是有限的,要更好地履行政府职能的关键是提高政府资源的配置绩效。
一方面,政府会计通过提供政府履职资源流动、分配和配置的信息为政府提供公共产品和服务的决策提供信息支持,以便提高政府履职绩效,更好地履行政府职能。因此,本项研究将优化资源配置、提高政府履职绩效作为政府会计的终极目标,并以此为导向对我国政府会计改革进行理论研究。
另一方面,社会公众和政府以及政府内部都存在着广泛的委托代理关系,根据理性人假定,受托方可能由于掌握充分信息的优势,追求自身利益最大化而出现道德风险和逆向选择,损害委托方的利益。因此,政府会计的终极目标难以自动达成。社会公众作为委托方有权了解政府受托责任的履行情况,政府会计的对外报告责任因此产生。委托方需要通过受托方的对外报告所提供的信息对受托方进行绩效评价,了解和监督政府职能的履行情况。在相应的外部监督机制下,内部受托方利用政府会计提供的相关信息进行绩效管理,来实现对委托方的责任,并通过对外报告来反映和解除这种受托责任。因此,本项研究将对外报告政府履职信息,满足外部信息使用者的需要,解除政府受托责任作为政府会计的基础目标,并以此开展我国政府会计改革的研究。
基础目标与终极目标是相辅相成的,政府会计终极目标的实现首先依赖于政府会计系统对外报告的反映、监督,最终依赖于对内绩效管理的信息支持,因此,我国政府会计的“报告目标”是基础,“管理(控制)目标”是政府会计最终目标的实现手段。同时,“报告目标”是外因,“管理(控制)目标”是内因,外因要通过内因才起作用,但由于委托代理关系的客观存在,委托方的要求即“报告目标”作为政府会计改革的外部因素,在政府会计终极目标的实现中起基础性和关键性作用。
在政府会计提供信息的对外报告目标和管理(控制)目标的双导向下,政府会计信息系统提供的信息质量制约着对外报告和对内绩效管理双重作用的发挥,最终影响政府会计终极目标的实现。可靠、相关、透明、完整的财务信息是政府会计目标实现的基础,因此,有效的政府会计核算体系是政府外部监督和内部管理(控制)的基础。
政府会计核算的目的是为了提供符合质量要求的财务信息。进行会计核算需要解决在什么范围内核算、核算什么以及如何核算的问题,即政府会计核算主体、核算对象及要素、以及会计处理基础等问题。首先,需要确定会计核算的空间范围,界定核算范围有两种方法,一种是权益理论中主体理论,把组织界定为核算主体,能够有利于内部管理和控制,提高核算的有效性；另一种是权益论中的基金理论,把组织中有特定用途的基金作为基金主体单独核算,能够有利于反映特定受托责任。本文认为政府会计的终极目标是提高政府资源配置效率,促进政府绩效。以组织作为核算主体更能体现政府会计目标,同时对限定性用途很强的基金应单独核算,以促进政府行为的合规性。因此,本文认为我国政府会计应实行双主体,以政府组织和政府组织中具有限定性用途很强的基金同时作为会计主体。
政府履职过程要发生相应的经济资源耗费,由于会计主要以提供财务信息为主,政府会计核算对象应涵盖政府履职过程中能够货币化计量的全部经济资源流动及结果。同时,根据政府承担受托责任的变化与履职过程中经济资源流动的关系来划分政府会计核算要素。政府履职绩效包括行为的合规性和结果的绩效性,其中合规性是基础。在政府会计要素中设置货币性收支要素及权责发生制收入和费用要素同时并存,能够全面反映政府履职绩效,来实现对我国政府会计处理基础的改进。在货币性收支中设置预算内收入、预算外收入和其他收入及相应的支出,把预算收支执行信息包含于政府会计之中。在一套政府会计系统中既提供权责发生制(或修正)下的财务会计信息来反映政府履职耗费,又提供预算执行情况信息反映政府实际收支,实行一套系统两套报告。同时,根据政府会计要素的确认时期与会计处理基础之间的关系得出结论,我国政府会计处理基础应实行双基础同时并存以提供不同的信息,其中,权责发生制的应用应结合我国实际情况实行渐进式改革,逐渐把更多的资源和负债纳入到政府会计的核算体系中。
政府对外报告对政府会计终极目标的实现起着至关重要的作用。本文从公众作为委托人权力以及政府会计披露的责任角度出发,理论上界定政府会计的披露主体应是各级政府整体及履行政府具体职能的部门或单位,披露的内容应包括政府履职的全部合规性信息及绩效信息。通过分析我国间接民主制度的现状建议采取政府财务报告强制制度,并通过政府财务报告审计鉴证制度提高政府对外报告的信息质量和增强可理解性。最后,根据信息使用者绩效评价的信息需求设计了我国政府会计各报告主体的报表体系和内容。根据报告制度实施的迫切性和难易程度建议我国政府对外报告制度可采取从下至上,从部门到政府整体逐渐推进的改革进程。
The reform of governmental accounting is not only a fundamental task in the field of fiscal management but also an important part in the construction of public finance. This paper thoroughly discusses the effects of the environment inside and outside China's government organizations on governmental accounting, analyzes the defects of current governmental budgetary accounting, proposes the idea of reforming the current government budgetary accounting and building China's governmental accounting that adapts to the new environment and offers detailed proposals on such reform.
Determining the direction of running of the accounting system, the objectives of accounting are the results that people expect the accounting system to achieve. In the current society, the government and market are both methods of resource allocation. The purpose of the allocation of government resources is to perform government functions, i.e., provide public goods and services to the society to meet the needs of the public. Relative to the public needs, the government resources are limited. So the key to improve the performing of government functions is to promote the efficiency of allocation of government resources.
On the one hand, the governmental accounting provides the information on the flow, allocation of resources of government function performing for the government decisions on providing public goods and services to improve the efficiency of government function performing. So this paper takes the optimization of resource allocation and improvement of efficiency of government function performing as the ultimate goals of governmental accounting. And in this orientation, this paper carries out theoretical study on China's governmental accounting reform.
On the other hand, the principal-agent relationship exists widely between the public and government and within government. According to the rational person hypothesis, with the advantages of full information, the trustee may be of moral hazard and adverse selection and harm the interest of the trustor for maximizing his interests. So it is difficult for the automatic achieving of the ultimate goals of governmental accounting. As the trustor, the public has the right to know the performing of fiduciary responsibility of the government, so the government-has the responsibility of external reporting. The trustor needs the information provided by the external reports of the trustee to carry out performance appraisal, know and supervise the performing of government functions. Under the relevant mechanism of external supervision, the internal trustee uses the relative information provided by governmental accounting to carry out performance management to realize the responsibility for the trustor and reflect and discharge such fiducial responsibility through external reports. So this study takes the reporting of information on the performing of government functions, meeting of the needs of external information users, and discharging of fiducial responsibility of the government as the fundamental goals of governmental accounting. On such basis, this paper carries out the study on China's governmental accounting reform.
The fundamental goals and ultimate goals of governmental accounting are inseparably interconnected. The achieving of government accounting system firstly depends on the reflection and supervision of external reports of governmental accounting system and finally depends on the information support of internal performance management. So the "reporting goal" of China's governmental accounting is the basis, and the "management (control) goal" is the method of achieving of the ultimate goal s of governmental accounting. In the meantime, the "reporting goal" is the external cause, while the "management (control) goal" is the internal cause. The external cause must have effect through the internal cause. But due to the existence of the principal-agent relationship, the needs of the trustor, i.e., the "reporting goal", as the external factor of the governmental accounting reform, plays the fundamental and key role in the achieving of the ultimate goal of governmental accounting.
With the dual orientation of reporting goal and management (control) goal, the quality of information provided by the governmental accounting information system lays restraint on how big the role that the external reports and internal performance management plays, and eventually affects the achieving of the ultimate goals of governmental accounting. The reliable, relevant, transparent and complete financial information is the basis for the achieving of governmental accounting goals. So the effective governmental accounting system is the basis for the government's external supervision and internal management (control).
The aim of the governmental accounting is to provide the financial information that meets the quality needs. The issues of the reporting entity, object and factors, and basis of governmental accounting must be clarified. First, the space scope of reporting needs to be determined. There are two methods to determine scope of reporting, one is the entity theory in the equity theory, which defines the organization as the reporting entity. It is good for the internal management and control and improving of the reporting effectiveness. Another is the fund theory in the equity theory, which takes the funds with special use in the organization as the fund entity for separate reporting. It is good for reflecting the special fiducial responsibility. This paper takes the improvement of governmental resource allocation efficiency and promoting of government performance as the ultimate goals of governmental accounting. The taking of organization as the reporting entity can better reflect the government goals. In the meantime, the funds with highly special use shall be reported separately to promote the regulation compliance of the governmental behavior. So this paper proposes that China's governmental accounting shall have dual entity, i.e. the government organizations and the funds with highly special use within government organizations.
During the process of performing of governmental functions, the relevant economic resources are consumed. Since the accounting mainly provides financial information, the reporting objects of governmental accounting shall cover the flow and results of all economic resources that can be measured in monetary terms. In the meantime, the governmental accounting elements shall be divided according to the relationship between the responsibilities borne by the government and the flow of economic resources in the process of performing of governmental functions, and the information needs of performance apprisal of internal and external information users. The governmental performance includes the regulation compliance of behavior and efficiency of results, among which the former is the basis. The monetary revenue and expenditure elements and accrual basis income and expense elements shall be set up at the same time to meet two different information needs and achieve the improvement of China's governmental accounting basis. In the monetary revenue and expenditure items, the budgetary revenue, the revenue not covered in revenue and other revenue and relevant expenditure shall be set up to cover the information on the execution of budgetary revenue and expenditure in governmental accounting. The governmental accounting system shall provide not only the accrual basis (or revised) financial accounting information to reflect the consumption during the process of performing of government functions but also the information of budget execution to reflect the actual revenue and expenditure of the government. In the meantime, this paper draws a conclusion according to the relationship between recognition period of governmental accounting elements and accounting basis and performance-oreiented governmental accounting information need analysis. The recognition of governmental accounting elements shall have dual basis to provide different information, the application of accrual basis shall be gradually reformed with the consideration of China's actual conditions to cover more resources and liabilities in the system of governmental accounting.
The external reports play a crucial role in the achieving of the ultimate goals of governmental accounting. From the perspective of the rights of public as the trustor and the responsibilities of the government in accounting disclosure, this paper theoretically defines that the disclosure entity of governmental accounting shall be governments at different levels and the departments that perform detailed functions, and all information on the regulation compliance of governmental function performing and efficiency shall be disclosed. Through the analysis of China's status quo of indirect democracy system, this paper offers the proposal of the adoption of the compulsory system governmental financial reporting, and the audit and assurance system of governmental financial reports to improve the information quality and understandability of governmental external reports. Finally, this paper designs the report system and contents of China's different governmental reporting entities according to the information needs of performance review of information users. This paper suggests that China's external reporting system of government shall be reformed gradually from bottom to top and from departments to government according to the urgency and difficulty of execution.
引文
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