事业单位会计准则研究
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摘要
随着市场经济深入的发展和公共财政体制的改革,我国的事业单位迎来了事业单位体制改革,事业单位体制改革要求建立“政事分开、产权明晰、责任明确、多元约束、科学管理”的现代事业制度。财政部的五项财政改革、事业单位体制的改革以及《医院会计制度》的颁布,对我国事业单位的会计核算和管理实践提出了新的要求,1998年颁布的《事业单位会计准则》已经阻碍了当今事业单位的发展。高校作为事业单位的一部分,《高校会计制度》按照《事业单位会计准则》的规定编制。高校在国民经济中地位日益重要,所以本文研究事业单位会计准则——以高等学校会计制度为例就显得十分必要和典型。
本文是在这一背景下展开研究的。首先,针对我国事业单位会计准则缺乏理论指导的问题,在吸收了国外关于财务概念框架和我国国内对企业会计概念框架研究成果的基础上,构建事业单位会计概念框架,为制定《事业单位会计准则》提供理论基础。其次,针对《事业单位会计准则》包含的会计目标、会计假设、会计信息质量特征、会计要素的确认、计量和报告基本理论问题,通过借鉴国内外的研究成果指出《事业单位会计准则》以《高校会计制度》为例存在的问题,并提出了具体的建议。最后,结合2009年财政部颁布的《事业单位财务规则》、《高校会计制度》的两个征求稿的优缺点和2010年12月31日颁布的《医院会计制度》,提出新的《高校会计制度》(设计稿),《高校会计制度》(设计稿)的编制,为改革《事业单位会计准则》指明了方向。
Along with the development of market economy in depth and the reform of public financial system, China’s institutions public has also proceeded the system reform. The institution system reform requires establishing“administration and public institutions separating out, clear equity, definite responsibility, multiple constraints and scientific management”of modern business system. The Treasury’s five reforms in finance, the reform of institution system and the promulgation of hospital’s accounting system bring demands in accounting and management practice for domestic institutions.“The Accounting Standards of Public Institution”(as The Standards for short) promulgated in 1988 has already hindered the development of present institutions. College as a part of the institutions,“The Accounting Regulation of Universities and Colleges”( as The Regulation for short) was compilers in accordance with“The Standards”. College’s position becomes increasingly important in the national economy. The article studies“Institution Accounting Standards”taking the college’s accounting system as an example. It is very necessary and typical, but also point out the direction for the reform of“The Standards”.
This article opens up the research under the background above. Firstly, the article analyzes the problems of lacking theoretical guidance in domestic institution. And then brings up a framework of the institution accounting concept in a basis of assimilating the framework of financial concept abroad and the achievement of company accounting concept framework in nation. It provides the theoretical basis for establishing“The Standards”. Secondly,“The Standards”contend accounting objectives, accounting hypothesis, accounting information quality characteristics, accounting elements of recognition, measurement and reporting and so on in basic theoretical issues. According to using for reference of research achievements at home and abroad, point out the existing problems of“The Standards”taking“The Accounting System”as an example. And then bring up concrete suggestions. Finally, combined with the advantages and disadvantages of“Institution Financial Regulations”promulgated by The Treasury in 2009, the author puts forward the new“Accounting System”(designed draft) in the application aspects. The“Accounting System”(designed draft) provides directions in the reform of“The Standards”.
本文是在这一背景下展开研究的。首先,针对我国事业单位会计准则缺乏理论指导的问题,在吸收了国外关于财务概念框架和我国国内对企业会计概念框架研究成果的基础上,构建事业单位会计概念框架,为制定《事业单位会计准则》提供理论基础。其次,针对《事业单位会计准则》包含的会计目标、会计假设、会计信息质量特征、会计要素的确认、计量和报告基本理论问题,通过借鉴国内外的研究成果指出《事业单位会计准则》以《高校会计制度》为例存在的问题,并提出了具体的建议。最后,结合2009年财政部颁布的《事业单位财务规则》、《高校会计制度》的两个征求稿的优缺点和2010年12月31日颁布的《医院会计制度》,提出新的《高校会计制度》(设计稿),《高校会计制度》(设计稿)的编制,为改革《事业单位会计准则》指明了方向。
Along with the development of market economy in depth and the reform of public financial system, China’s institutions public has also proceeded the system reform. The institution system reform requires establishing“administration and public institutions separating out, clear equity, definite responsibility, multiple constraints and scientific management”of modern business system. The Treasury’s five reforms in finance, the reform of institution system and the promulgation of hospital’s accounting system bring demands in accounting and management practice for domestic institutions.“The Accounting Standards of Public Institution”(as The Standards for short) promulgated in 1988 has already hindered the development of present institutions. College as a part of the institutions,“The Accounting Regulation of Universities and Colleges”( as The Regulation for short) was compilers in accordance with“The Standards”. College’s position becomes increasingly important in the national economy. The article studies“Institution Accounting Standards”taking the college’s accounting system as an example. It is very necessary and typical, but also point out the direction for the reform of“The Standards”.
This article opens up the research under the background above. Firstly, the article analyzes the problems of lacking theoretical guidance in domestic institution. And then brings up a framework of the institution accounting concept in a basis of assimilating the framework of financial concept abroad and the achievement of company accounting concept framework in nation. It provides the theoretical basis for establishing“The Standards”. Secondly,“The Standards”contend accounting objectives, accounting hypothesis, accounting information quality characteristics, accounting elements of recognition, measurement and reporting and so on in basic theoretical issues. According to using for reference of research achievements at home and abroad, point out the existing problems of“The Standards”taking“The Accounting System”as an example. And then bring up concrete suggestions. Finally, combined with the advantages and disadvantages of“Institution Financial Regulations”promulgated by The Treasury in 2009, the author puts forward the new“Accounting System”(designed draft) in the application aspects. The“Accounting System”(designed draft) provides directions in the reform of“The Standards”.
引文
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[8]徐梅兰.美国公立和私立高校财务报告要求之比较[J].事业财会2003(6):23-24.
[9] Ellen West and Susan Martin. Essentials of Governmental and Not-for-Profit Accounting and Reporting[M].Journal of Financial and Quantitative Analysis,8,March.SO73:124.
[10]北京市预算会计研究会政府会计课题组.关于建立中国政府会计准则的研究报告[J].会计研究,2006(3):37-38.
[11]张国生.改革预算会计和构建政府会计体系的思考[J].中南财经政法大学学报,2005(6):101-106.
[12]李桂霞,张越.浅谈企业与事业单位会计准则合并的可能性[J].财会园地,卫生经济研究,2003(1):42.
[13]阎达五.关于我国企业会计准则和事业单位会计准则合一问题的思考[J].当代财经,2003(3):45-46.
[14]张静.对我国企业会计准则和事业单位会计准则合一性问题的探讨[J].会计研究,2008(1):91-92.
[15]蒋苏娅.我国高校会计改革的思考:来自美国的经验[J].财会通讯(学术版),2005(12):83-84.
[16]赵建勇.浅谈事业单位会计的十大改革[J].预算管理与会计,2000(12):16-19.
[17]李学军.论事业单位会计改革的必要性[J].现代商业,2008(20):212-213.
[18]乔春华.《事业单位会计准则》设计的若干问题探析[J].会计之友,2009(31):2-8.
[19]张爱民.中国公办和民办高校会计制度改革研究[J].新会计,2009(9):4-8.
[20]徐丽萍.完善高校会计制度的思考[J].商业经济,2009(16):122-123.
[21]乔春华.《高等学校会计制度》设计若干问题的探讨[J].教育财会研究,2009(20):3-8.
[22]乔春华.《<事业单位会计准则>与<事业单位财务规则>研究——以高等学校为例》[M].南京:南京大学出版社,2010,7 .
[23] W. A. Paton,A. C. Littleton. An Introduction to Corporate Accounting Standards, American,1940
[24] FASB DM:《Scope and implications of the Conceptual Framework Project》December 2,1976 p2“Why is a Conceptual Framework Needed?”:2.
[25]王卓.竞争对手会计概念框架研究[D].内蒙古:内蒙古大学硕士学位论文,2007:18.
[26]葛家澍.“实质重于形式欲速则不达——分两步走制定中国的财务会计概念框架[J].会计研究,2005,6:3-9 .
[27] Pallot·J·White New public management reform in New Zealand: The Collective Strategy Phase. International Public Management,12 Joural.1998,6:1-18.
[28] FASB. Scope and Implication of the Conceptual Framework Project.1976,2.
[29]李玉环.我国财务会计概念框架若干问题研究[J].会计论坛,2005(1):10-17.
[30]转引自葛家澍、林志军著.现代西方会计理论[M].厦门:厦门大学出版社2001:72.
[31]刘玉廷.抓住机遇、巩固成果、全面推进我国的会计改革[J].会计研究,2001(12):2-8.
[32]曲晓辉.财务会计概念框架的国际协调及其启示[J].中国会计学会2005学术年会论文集,2005(7):58.
[33]孙铮,朱国泓.“财务会计概念框架的形式转换:冲突及其缓解——兼论《基本准则》的修订及其支撑系统的建构[J].财经研究,2005(11):46.
[34] Lester·M·Salomon . Non-for-profit Sector and Civil Society Dimensions of the U. S. A[J].The John Hopkins University Maryland, 1999,2:13-14.
[35]葛家澍.关于财务会计目标的研究[J].上海立信会计学院学报,2007(3):3-15.
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