信息需求视角下政府综合财务报告分析指标体系构建研究
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摘要
构建科学完善的财务分析指标体系,是我国政府综合财务报告制度改革的重要任务。设计合理的分析指标以及层次清晰的指标体系,不仅有助于报告使用者有效利用信息,也可以为进一步提升报告信息质量提供依据。笔者在系统梳理国内外相关理论研究和实践成果的基础上,根据报告使用者与政府的互动关系,将其划分为社会公众和利益相关者两类群体,以其核心信息需求为出发点,提出了以公共服务宏观交易平衡和财务平衡为主题的两类分析逻辑。同时,在深入分析我国现行政府综合财务报告要素内涵的基础上,根据不同深度的分析需要,设计了多个具有代表性的分析指标并做出必要说明,进而形成了一套形式简洁,脉络分明,能够为报告使用者提供清晰引导的指标体系。此外,笔者从对分析指标体系支持程度的视角,评价了我国现行政府综合财务报告的信息质量并提出完善建议。
A scientific and perfect financial analysis index system is important for the reform of the comprehensive financial reporting system of the Chinese government. The well-designed analytical indicators and indicator system not only help the report users to use the information effectively,but also provide a basis for further improving the quality of the report information. Based on the systematic study of relevant theoretical research and practical results at home and abroad,this paper divides the users into two groups,named the public and the stakeholders. Based on their core information needs,two types of analysis logics are designed with the theme of macro-transaction balance of public services and financial balance. Meanwhile,based on indepth analysis of the connotation of the elements of current government' s comprehensive financial report,according to the analysis needs of different depths,a number of representative analysis indicators are designed and necessary explanations are made,thus forming a simple and clear analysis index system. In addition,from the perspective of the degree of support for the analysis of the indicator system,this paper evaluates the information quality of the current government' s comprehensive financial report and puts forward suggestions for improvement.
A scientific and perfect financial analysis index system is important for the reform of the comprehensive financial reporting system of the Chinese government. The well-designed analytical indicators and indicator system not only help the report users to use the information effectively,but also provide a basis for further improving the quality of the report information. Based on the systematic study of relevant theoretical research and practical results at home and abroad,this paper divides the users into two groups,named the public and the stakeholders. Based on their core information needs,two types of analysis logics are designed with the theme of macro-transaction balance of public services and financial balance. Meanwhile,based on indepth analysis of the connotation of the elements of current government' s comprehensive financial report,according to the analysis needs of different depths,a number of representative analysis indicators are designed and necessary explanations are made,thus forming a simple and clear analysis index system. In addition,from the perspective of the degree of support for the analysis of the indicator system,this paper evaluates the information quality of the current government' s comprehensive financial report and puts forward suggestions for improvement.
引文
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[18]陈穗红,石英华,韩晓明.权责发生制政府综合财务报告信息应用初探——政府资产负债表信息与地方政府偿债能力评价[J].地方财政研究,2015(9):15-21.
[19]张曾莲.地方政府财务状况评价模型的构建研究[J].中国管理信息化,2011(1):3-7.
[2]马骏,张晓蓉,李治国.中国国家资产负债表研究[M].社会科学文献出版社,2012.
[3]曹远征.重塑国家资产负债能力[J]. IT时代周刊,2011(8):14.
[4]李扬,张晓晶,常欣,汤铎铎,李成.中国主权资产负债表及其风险评估(上)[J].经济研究,2012(6):4-21.
[5]李扬,张晓晶,常欣,汤铎铎,李成.中国主权资产负债表及其风险评估(下)[J].经济研究,2012(7):4-21.
[6]汤林闽.中国政府资产负债表2017[J].财经智库,2017(5):105-140,146.
[7]北京市财政局课题组.政府综合财务报告应用体系研究[J].预算管理与会计,2016(5):31-35.
[8]张曾莲,曹敏.政府财务报告之分析方法[J].财会月刊,2007(27):13-14.
[9]海南省财政厅课题组.政府财务报告分析体系构建研究[J].预算管理与会计,2016(3):16-20.
[10]广东省财政厅课题组.政府综合财务报告应用与分析指标体系研究[J].预算管理与会计,2016(4):39-43.
[11]姜宏青,李科辰.我国政府财务报告分析体系构建研究[J].会计与经济研究,2017(3):20-33.
[12]肖镜元.建立财务分析学的几个问题[J].会计研究,1996(9):46-47.
[13]路军伟.政府财务报告使用者及其需求的国际比较与分析——兼论我国政府财务报告使用者构成[J].会计与经济研究,2015(1):14-23.
[14] Groves S M,Godsey W M,Shulman M A. Financial Indicators for Local Government[J]. Public Budgeting&Finance,1981,1(2):5-19.
[15] Wang X,Lynda D,Yuan S. Measuring Financial Condition:A Study of U. S. States[J]. Public Budgeting&Finance,2007,27(2):1-21.
[16] Irwan Taufiq Ritonga,Developing a Measure of Local Government’ s Financial Condition[J]. Journal of Indonesian Economy and Business,2014(2):142-164.
[17] Rivenbark W C,Roenigk D J. Implementation of Financial Condition Analysis in Local Government[J]. Public Administration Quarterly,2011,35(2):241-267.
[18]陈穗红,石英华,韩晓明.权责发生制政府综合财务报告信息应用初探——政府资产负债表信息与地方政府偿债能力评价[J].地方财政研究,2015(9):15-21.
[19]张曾莲.地方政府财务状况评价模型的构建研究[J].中国管理信息化,2011(1):3-7.