权责发生制政府会计改革国际经验比较:认识误区与实践偏差
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摘要
权责发生制政府会计改革是建立现代财政体制的重要内容。通过分析不同国家权责发生制政府会计改革的实施路径与侧重点,梳理改革过程中的认知误区与实践偏差。研究发现:权责发生制政府会计改革预期与目标设定扭曲、缺乏对政府会计改革技术层面的全面统筹与充分论证、以及未综合考虑所在国财政体制与人力资源等因素成为改革失败的重要因素。因此,应从明晰阶段性目标、财税体制改革、适时公布试编报告、以及加强人力资源的培训与信息技术引进等方面进行改进。
This article intends to emphasize the key factors in the reform through analyzing different countries experience about accrual-based government accounting reform combined with the reform path and effects.The results show that:the expectations of accrual accounting reform and target setting distortion,limitation in the adaption of fiscal management system,organizational culture and human resources management,have become important factors which lead to the reform failure.Thus,according to the findings above,we provide following four suggestions:setting specific objectives;releasing consolidated statement;combining with the reform of financial system;strengthening the training of human resources and the improvement of IT support.
This article intends to emphasize the key factors in the reform through analyzing different countries experience about accrual-based government accounting reform combined with the reform path and effects.The results show that:the expectations of accrual accounting reform and target setting distortion,limitation in the adaption of fiscal management system,organizational culture and human resources management,have become important factors which lead to the reform failure.Thus,according to the findings above,we provide following four suggestions:setting specific objectives;releasing consolidated statement;combining with the reform of financial system;strengthening the training of human resources and the improvement of IT support.
引文
[1]黄志雄.政府综合财务报告试编阶段问题研究[J].财政研究,2017(3):40-53.
[2] Christensen M.What we might know about public sector accrual accounting[J].Australian Accounting Review,2007,17(1):51-65.
[3] Sari E N.Accounting practices effectiveness and good governance:mediating effects of accounting information quality in municipal office of medan city[J].Indonesia Research Journal of Finance and Accounting,2015(5):725-54.
[4]贺敬平,王森林,杨晓林.权责发生制在我国政府财务会计中的应用——基于海南政府会计改革试点的案例分析[J].会计研究,2011(6):42-52.
[5] Mcleod R H,Harun H.Public sector accounting reform at local government level in Indonesia[J].Financial Accountability&Management,2014,30(2):238-58.
[6] Newberry S.Whole of government accounting in New Zealand:a review of WGA financial reports from 1993to 2010[J].Abacus,2011,47(5):201-24.
[7] Ball A,Craig R.Using neo-institutionalism to advance social and environmental accounting[J].Critical Perspectives on Accounting,2010,21(5):283-93.
[8] Rahaman A.Independent financial auditing and the crusade against government sector financial mismanagement in Ghana[J].Qualitative Research in Accounting and Management,2009(6):224-46.
[9]李建发,赵军营.权责发生制政府综合财务报告制度下政府合并财务报表编制问题研究[J].财政研究,2016(12):2-13.
[10]Robb A S.Newberry,globalization:governmental accounting and international financial reporting standards[J].Socio-Economic Review,2007(5):725-54.
[11]Walker R G.Issues in the preparation of public sector consolidated statements[J].Abacus,2011,47(4):364-80.
[2] Christensen M.What we might know about public sector accrual accounting[J].Australian Accounting Review,2007,17(1):51-65.
[3] Sari E N.Accounting practices effectiveness and good governance:mediating effects of accounting information quality in municipal office of medan city[J].Indonesia Research Journal of Finance and Accounting,2015(5):725-54.
[4]贺敬平,王森林,杨晓林.权责发生制在我国政府财务会计中的应用——基于海南政府会计改革试点的案例分析[J].会计研究,2011(6):42-52.
[5] Mcleod R H,Harun H.Public sector accounting reform at local government level in Indonesia[J].Financial Accountability&Management,2014,30(2):238-58.
[6] Newberry S.Whole of government accounting in New Zealand:a review of WGA financial reports from 1993to 2010[J].Abacus,2011,47(5):201-24.
[7] Ball A,Craig R.Using neo-institutionalism to advance social and environmental accounting[J].Critical Perspectives on Accounting,2010,21(5):283-93.
[8] Rahaman A.Independent financial auditing and the crusade against government sector financial mismanagement in Ghana[J].Qualitative Research in Accounting and Management,2009(6):224-46.
[9]李建发,赵军营.权责发生制政府综合财务报告制度下政府合并财务报表编制问题研究[J].财政研究,2016(12):2-13.
[10]Robb A S.Newberry,globalization:governmental accounting and international financial reporting standards[J].Socio-Economic Review,2007(5):725-54.
[11]Walker R G.Issues in the preparation of public sector consolidated statements[J].Abacus,2011,47(4):364-80.