我国政府会计理论框架研究
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摘要
反映政府财务状况与政府运行绩效的会计信息是政府行政信息的重要组成部分,也是现代社会公民了解政府资产变化以及政府配置和运用社会公共资源效率的主要渠道,其质量高低影响着社会公共资源配置的决策效果与效率,最终影响政府的社会公信力。随着我国政府职能的转变和公共财政体系建设的不断深化,现行预算会计体系已经不能适应新趋势下的公共管理需求,理论界和实务界对此日渐重视,特别是近几年来社会各方面关于改革现行预算会计体系,建设适应新形势发展需求的中国政府会计体系的呼声日益强烈,中国政府会计体系建设迫在眉睫。为此,研究并构建我国政府会计理论框架,为我国政府会计体系建设工作提供理论指导,成为目前我国会计理论研究的重要任务,这也是本文研究的根本目的所在。
本文在梳理现有研究文献的基础上,基于公共受托责任理论和基金理论,深入剖析了我国现行预算会计体系所存在的主要问题及原因,并对我国政府会计体系所处的特殊政治、经济环境及其对我国政府会计建设的影响进行了系统分析,最后通过借鉴和吸收政府会计建设的国际经验,提出了中国政府会计理论框架的基本架构及具体实施的相关措施。全文共分为七章。
第一章为“绪论”,主要介绍选题的背景、研究意义,界定政府会计和政府会计理论框架的概念,介绍公共受托责任和基金会计两项理论基础、研究内容、研究方法和创新。本文认为我国政府会计应该是基于公共受托责任理论和我国宪法,全国人民将公共资源委托政府管理和运用并通过人民代表大会对政府活动进行监督的需要而产生和持续存在的。
第二章为“国内外研究现状述评”,主要介绍和评价国内外学者和组织对公共受托责任、政府会计改革和政府会计理论框架的研究,认为应将系统性构建我国政府会计理论框架作为本文研究的方向和目标。
第三章为“我国现行预算会计框架及其存在问题”,主要分析我国现行预算会计的形成过程及现行预算会计框架的主要内容,找到我国现行预算会计框架存在的主要问题。这些问题表现为：(1)会计目标局限于政府自身管理；(2)会计主体不利于反映政府受托责任：(3)将会计信息质量特征用一般原则代替；(4)会计基础难以反映政府资产和负债信息；(5)会计要素多套并存且涵盖内容过窄；(6)财务报告体系存在诸多缺陷。
第四章为“我国预算会计环境及其影响分析”,分析我国预算会计体系所处的政治、经济环境及其对构建我国政府会计理论框架的主要影响。这些影响包括：必须改革现行预算会计体系,建立新的政府会计体系,新的政府会计体系应以五级政府整体为会计主体,恰当地引入权责发生制,重新设计的财务报告体系,客观、全面地反映包括预算执行、管理业绩和财务状况等政府的公共受托责任。
第五章为“西方国家(组织)政府会计理论框架及其启示”,以美国和国际公共部门会计委员会为例,分析西方发达国家(组织)关于政府会计理论框架的研究,得出这些国际经验对我国政府会计理论框架构建的启示。这些启示包括：(1)理论框架制定先行,避免走弯路；(2)理论框架制定要兼顾国家化和国际化；(3)基金会计模式值得我国借鉴；(4)不同的会计基础可综合运用；(5)要兼顾财务会计与预算会计的双重目标。
第六章为“我国政府会计理论框架的构建”,系统地构建了我国政府会计理论框架,以求为我国政府会计理论框架的构建提供有价值的参考。本文构建的政府会计理论框架的主要内容包括：(1)政府财务报告的全面目标为反映政府公共受托责任和满足国家宏观经济管理需要,具体再分为包括反映预算执行情况、政府财务状况、政府活动及业绩情况和国有经济资源管理情况四方面的基本目标；(2)我国政府会计记账主体应包括国家权力机关以及由政府控制并提供其活动所需的主要财力、承担公益服务的事业单位,同时在将我国政府公共财政资金和政府受托管理的其他资金划分为政府基金、权益基金和受托基金的前提下,将三类基金设为子会计主体,而报告主体则包括三种基金和五级政府整体；(3)会计信息质量特征包括可靠性、相关性、可理解性、及时性、重要性、可比性、一致性。其中,可靠性、相关性是主要质量要求；(4)会计基础应将两种会计基础综合使用,即在日常核算采用可满足预算管理和控制的需求的收付实现制,期末编制报表则采用可满足对政府财务状况和业绩管理的需要的权责发生制；(5)会计要素应设置两套,执行预算管理功能的基金会计要素设置基金资产、基金负债、基金余额、基金收入和基金支出；财务会计要素应设置资产、负债、收入、支出和净资产。会计要素应采用可定义性、可计量性、相关性、可靠性的确认标准,及“以历史成本为主,多种计量属性为辅”的计量模式；(6)财务报告体系设计借鉴美国GASB的基金报告模式,编制包括政府整体层面报表和基金报表的财务报告。本文设计的政府会计报告体系最大的特点就是融合了我国目前的预算会计主要报表。
第七章为“研究结论和未来研究方向”,总结了本文研究得出的主要结论；指出本文的不足之处在于研究方法不够丰富,对政府会计所处的宏观环境研究不够深入；指明未来应重点对政府会计所处的宏观环境等进行研究。
Accounting information, which reflects the financial status and the running performance of the government, is an important part of the administrative information of the government. It is also an important source for the citizens to learn the status of government assets, allocation of the public sources and how efficient it is in using of these public resources. Quality of the accounting information affects the effectiveness of and efficiency of public resources allocation, which eventually affects the credibility of the government. With the ongoing transformation of China's governmental function, and the improvement of the public finance system, the current budgetary accounting system cannot fulfill the requirements of the public management under the new trend. Both the theorists and practitioners pay more and more attention to this problem. Particularly, there is increasingly strong voice for a new government accounting system. Therefore, it is an important task to study on the framework of the government accounting theory, and to provide theoretical assistance for the government accounting systems in China, and this is the purpose of this paper.
Based on the theory of public accountability and fund accounting, and the existing research literature, this paper analyzes the main problems of the current budgetary accounting system and the causes of the problems, and systematically researches the special political and economic environment and its impact on the construction of government accounting system in China. Finally, through drawing on international experiences related to government accounting, this paper puts forward the framework of the government accounting theory and the specific implementation of relevant measures. This paper includes seven chapters.
Chapter I is introduction. The chapter introduces the background information of the topic, the significance of the study, defines the basic concepts of the government accounting and the theoretical framework of government accounting, and introduces the theories of public accountability and fund accounting, the main contents, research methods and innovations. Taking public accountability as a theoretical basis and our Constitution as a legal basis, the paper holds that Government Accounting is arising from and persistent of the supervision of government activities by National People's Congress in the process of the public resources entrusted to the government.
Chapter II is "A Review of Research both domestic and abroad". This chapter introduces the study of the public accountability, the reformation of government accounting, the theoretical framework of government accounting, and comments thereof. This paper holds that the construction of the theoretical framework of government accounting in China should be the eventual aim of the research.
Chapter III is "China's current budgetary accounting framework and its problems". This chapter analyzes the formation process of the current budgetary accounting framework and its contents, and points out the main problems, which are: (1) the accounting objectives are limited to the management of government itself; (2) the accounting entities are not conducive to reflect the fiduciary duty of the government; (3) quality characteristics of the accounting information are replaced by general principles; (4) the accounting basics do not reflect the government assets and liabilities; (5) co-existence of multiple systems of accounting elements with very limited coverage; and (6) accounting report system with many defects.
Chapter IV is "analysis of budgetary accounting environment and its impacts ". This chapter analyzes the special political and economic environment of the budgetary accounting system and its major impact on the construction of the theoretical framework of our government accounting. The impacts include:the current budgetary accounting system is subject to reformation; the new government accounting should take five-tier government as accounting entities, take accrual as accounting basics, redesign the financial report system, objectively and comprehensively reflect the public accountability by the budgetary execution, management performance and financial status.
Chapter V is "the theoretical framework of government accounting in Western countries (Organizations) and its enlightenment". Taking the U.S. and the International Public Sector Accounting Board for example, this chapter analyzes the government accounting framework of western countries and organizations, and draws the enlightenment to build our government accounting framework. Based on all these experiences, the conclusions are:(1) the structuring of the framework should be the first step, so that we may avoid unnecessary detours; (2) the framework should take both the condition in China and the internationalized standards into consideration; (3) fund accounting is advisable; (4) different accounting basis can be integrated; (5) the dual goals of both financial accounting and budgetary accounting should be taken into account.
ChapterⅥis "construction of the theoretical framework of government accounting in china". This chapter systematically constructs our theoretical framework of government accounting, and provides valuable references to the construction of the theoretical framework of government accounting in China in the future. The framework of government accounting that the paper advocates includes: (1) The aim of the government financial report should be to reflect the pubic accountability and to fulfill the requirements of macroeconomic management of the state. Specifically, the report should reflect budget execution, government financial position, government activity and performance, as well as management of state-owned resources; (2) the body of bookkeeping include the important organs of the state, and the institutions controlled by the government, and those whose financial resources are provided by the government and whose function is to provide public services. The public financial funds and the other funds entrusted should be classified into government funds, equity funds and fiduciary funds. All three types of funds and five-tier government should be viewed as the reporting entity; (3) The characteristics that may indicate the reliability of the accounting information are reliability, relativity, intelligibility, timeliness, importance, comparability, consistency, among which reliability and relativity are the foremost requirements; (4) the basics of accounting should integrate both accounting basis, that is for daily accounting, the cash basis should be adopted as it can be used for budget management and control, and for preparation of the final report, accrual basis should be adopted as it may reflect the government financial status and can be used for performance management; (5) The accounting elements should be set as two systems. The fund accounting for the purpose of budgetary management should include fund assets, fund liabilities, fund balance, fund income and fund expenditure. The financial accounting elements should include assets, liabilities, income, expenditure and net assets; (6) the accounting report follows the fund theory and report sample of GASB of the U.S., and the report should also include the five-tier government and the fund report. The new government accounting framework this article proposed highlights its integration with the current budgetary accounting report.
Chapter VII is "research findings and future research directions". This chapter provides a summary of the conclusions of this article, and points the inadequacy of this article is that the research methodoloty is not sufficiently rich, and it is not sufficiently intensive with respect to the macro environment of government accounting study. The article also points out that further study should focus on the macroeconomic environment of the government accounting.
本文在梳理现有研究文献的基础上,基于公共受托责任理论和基金理论,深入剖析了我国现行预算会计体系所存在的主要问题及原因,并对我国政府会计体系所处的特殊政治、经济环境及其对我国政府会计建设的影响进行了系统分析,最后通过借鉴和吸收政府会计建设的国际经验,提出了中国政府会计理论框架的基本架构及具体实施的相关措施。全文共分为七章。
第一章为“绪论”,主要介绍选题的背景、研究意义,界定政府会计和政府会计理论框架的概念,介绍公共受托责任和基金会计两项理论基础、研究内容、研究方法和创新。本文认为我国政府会计应该是基于公共受托责任理论和我国宪法,全国人民将公共资源委托政府管理和运用并通过人民代表大会对政府活动进行监督的需要而产生和持续存在的。
第二章为“国内外研究现状述评”,主要介绍和评价国内外学者和组织对公共受托责任、政府会计改革和政府会计理论框架的研究,认为应将系统性构建我国政府会计理论框架作为本文研究的方向和目标。
第三章为“我国现行预算会计框架及其存在问题”,主要分析我国现行预算会计的形成过程及现行预算会计框架的主要内容,找到我国现行预算会计框架存在的主要问题。这些问题表现为：(1)会计目标局限于政府自身管理；(2)会计主体不利于反映政府受托责任：(3)将会计信息质量特征用一般原则代替；(4)会计基础难以反映政府资产和负债信息；(5)会计要素多套并存且涵盖内容过窄；(6)财务报告体系存在诸多缺陷。
第四章为“我国预算会计环境及其影响分析”,分析我国预算会计体系所处的政治、经济环境及其对构建我国政府会计理论框架的主要影响。这些影响包括：必须改革现行预算会计体系,建立新的政府会计体系,新的政府会计体系应以五级政府整体为会计主体,恰当地引入权责发生制,重新设计的财务报告体系,客观、全面地反映包括预算执行、管理业绩和财务状况等政府的公共受托责任。
第五章为“西方国家(组织)政府会计理论框架及其启示”,以美国和国际公共部门会计委员会为例,分析西方发达国家(组织)关于政府会计理论框架的研究,得出这些国际经验对我国政府会计理论框架构建的启示。这些启示包括：(1)理论框架制定先行,避免走弯路；(2)理论框架制定要兼顾国家化和国际化；(3)基金会计模式值得我国借鉴；(4)不同的会计基础可综合运用；(5)要兼顾财务会计与预算会计的双重目标。
第六章为“我国政府会计理论框架的构建”,系统地构建了我国政府会计理论框架,以求为我国政府会计理论框架的构建提供有价值的参考。本文构建的政府会计理论框架的主要内容包括：(1)政府财务报告的全面目标为反映政府公共受托责任和满足国家宏观经济管理需要,具体再分为包括反映预算执行情况、政府财务状况、政府活动及业绩情况和国有经济资源管理情况四方面的基本目标；(2)我国政府会计记账主体应包括国家权力机关以及由政府控制并提供其活动所需的主要财力、承担公益服务的事业单位,同时在将我国政府公共财政资金和政府受托管理的其他资金划分为政府基金、权益基金和受托基金的前提下,将三类基金设为子会计主体,而报告主体则包括三种基金和五级政府整体；(3)会计信息质量特征包括可靠性、相关性、可理解性、及时性、重要性、可比性、一致性。其中,可靠性、相关性是主要质量要求；(4)会计基础应将两种会计基础综合使用,即在日常核算采用可满足预算管理和控制的需求的收付实现制,期末编制报表则采用可满足对政府财务状况和业绩管理的需要的权责发生制；(5)会计要素应设置两套,执行预算管理功能的基金会计要素设置基金资产、基金负债、基金余额、基金收入和基金支出；财务会计要素应设置资产、负债、收入、支出和净资产。会计要素应采用可定义性、可计量性、相关性、可靠性的确认标准,及“以历史成本为主,多种计量属性为辅”的计量模式；(6)财务报告体系设计借鉴美国GASB的基金报告模式,编制包括政府整体层面报表和基金报表的财务报告。本文设计的政府会计报告体系最大的特点就是融合了我国目前的预算会计主要报表。
第七章为“研究结论和未来研究方向”,总结了本文研究得出的主要结论；指出本文的不足之处在于研究方法不够丰富,对政府会计所处的宏观环境研究不够深入；指明未来应重点对政府会计所处的宏观环境等进行研究。
Accounting information, which reflects the financial status and the running performance of the government, is an important part of the administrative information of the government. It is also an important source for the citizens to learn the status of government assets, allocation of the public sources and how efficient it is in using of these public resources. Quality of the accounting information affects the effectiveness of and efficiency of public resources allocation, which eventually affects the credibility of the government. With the ongoing transformation of China's governmental function, and the improvement of the public finance system, the current budgetary accounting system cannot fulfill the requirements of the public management under the new trend. Both the theorists and practitioners pay more and more attention to this problem. Particularly, there is increasingly strong voice for a new government accounting system. Therefore, it is an important task to study on the framework of the government accounting theory, and to provide theoretical assistance for the government accounting systems in China, and this is the purpose of this paper.
Based on the theory of public accountability and fund accounting, and the existing research literature, this paper analyzes the main problems of the current budgetary accounting system and the causes of the problems, and systematically researches the special political and economic environment and its impact on the construction of government accounting system in China. Finally, through drawing on international experiences related to government accounting, this paper puts forward the framework of the government accounting theory and the specific implementation of relevant measures. This paper includes seven chapters.
Chapter I is introduction. The chapter introduces the background information of the topic, the significance of the study, defines the basic concepts of the government accounting and the theoretical framework of government accounting, and introduces the theories of public accountability and fund accounting, the main contents, research methods and innovations. Taking public accountability as a theoretical basis and our Constitution as a legal basis, the paper holds that Government Accounting is arising from and persistent of the supervision of government activities by National People's Congress in the process of the public resources entrusted to the government.
Chapter II is "A Review of Research both domestic and abroad". This chapter introduces the study of the public accountability, the reformation of government accounting, the theoretical framework of government accounting, and comments thereof. This paper holds that the construction of the theoretical framework of government accounting in China should be the eventual aim of the research.
Chapter III is "China's current budgetary accounting framework and its problems". This chapter analyzes the formation process of the current budgetary accounting framework and its contents, and points out the main problems, which are: (1) the accounting objectives are limited to the management of government itself; (2) the accounting entities are not conducive to reflect the fiduciary duty of the government; (3) quality characteristics of the accounting information are replaced by general principles; (4) the accounting basics do not reflect the government assets and liabilities; (5) co-existence of multiple systems of accounting elements with very limited coverage; and (6) accounting report system with many defects.
Chapter IV is "analysis of budgetary accounting environment and its impacts ". This chapter analyzes the special political and economic environment of the budgetary accounting system and its major impact on the construction of the theoretical framework of our government accounting. The impacts include:the current budgetary accounting system is subject to reformation; the new government accounting should take five-tier government as accounting entities, take accrual as accounting basics, redesign the financial report system, objectively and comprehensively reflect the public accountability by the budgetary execution, management performance and financial status.
Chapter V is "the theoretical framework of government accounting in Western countries (Organizations) and its enlightenment". Taking the U.S. and the International Public Sector Accounting Board for example, this chapter analyzes the government accounting framework of western countries and organizations, and draws the enlightenment to build our government accounting framework. Based on all these experiences, the conclusions are:(1) the structuring of the framework should be the first step, so that we may avoid unnecessary detours; (2) the framework should take both the condition in China and the internationalized standards into consideration; (3) fund accounting is advisable; (4) different accounting basis can be integrated; (5) the dual goals of both financial accounting and budgetary accounting should be taken into account.
ChapterⅥis "construction of the theoretical framework of government accounting in china". This chapter systematically constructs our theoretical framework of government accounting, and provides valuable references to the construction of the theoretical framework of government accounting in China in the future. The framework of government accounting that the paper advocates includes: (1) The aim of the government financial report should be to reflect the pubic accountability and to fulfill the requirements of macroeconomic management of the state. Specifically, the report should reflect budget execution, government financial position, government activity and performance, as well as management of state-owned resources; (2) the body of bookkeeping include the important organs of the state, and the institutions controlled by the government, and those whose financial resources are provided by the government and whose function is to provide public services. The public financial funds and the other funds entrusted should be classified into government funds, equity funds and fiduciary funds. All three types of funds and five-tier government should be viewed as the reporting entity; (3) The characteristics that may indicate the reliability of the accounting information are reliability, relativity, intelligibility, timeliness, importance, comparability, consistency, among which reliability and relativity are the foremost requirements; (4) the basics of accounting should integrate both accounting basis, that is for daily accounting, the cash basis should be adopted as it can be used for budget management and control, and for preparation of the final report, accrual basis should be adopted as it may reflect the government financial status and can be used for performance management; (5) The accounting elements should be set as two systems. The fund accounting for the purpose of budgetary management should include fund assets, fund liabilities, fund balance, fund income and fund expenditure. The financial accounting elements should include assets, liabilities, income, expenditure and net assets; (6) the accounting report follows the fund theory and report sample of GASB of the U.S., and the report should also include the five-tier government and the fund report. The new government accounting framework this article proposed highlights its integration with the current budgetary accounting report.
Chapter VII is "research findings and future research directions". This chapter provides a summary of the conclusions of this article, and points the inadequacy of this article is that the research methodoloty is not sufficiently rich, and it is not sufficiently intensive with respect to the macro environment of government accounting study. The article also points out that further study should focus on the macroeconomic environment of the government accounting.
引文
1财政部会计准则委员会编：《政府绩效评价与政府会计》,大连出版社,2005年版
2国际会计准则委员会：《国际会计准则》引言,2003年
3孟凡利：《政府与非营利组织会计》,东北财经大学出版社
6贝克奥伊著,钱逢胜等译,《会计理论》,上海财经大学出版社,2004
9世界银行于1999年出版的《管理政府支出》一书中曾提到过这两个优势。
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