适应我国公共财政的政府财务报告体系研究
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摘要
随着我国公共财政体制的建立,政府财政职能逐步转向弥补市场失灵和向社会提供公共产品和服务,政府与公众之间的委托代理关系日益明显。政府的公共受托责任如何履行,如何向社会公众解释其所控制的资源状况、财务收支状况和现金流量状况,说明其所控制的经济存量和流量,反映其提供的公共产品和提供公共产品的程度,彰显其公信力,是公共财政体制对政府提出的新型要求。政府财务报告作为政府财务活动的一种有效信息载体,对于披露政府财务状况和运营业绩,反映政府履行受托责任,起着极为重要的作用。而我国执行的是预算会计制度,与之配套的现行预算会计报告只反映政府预算收支的执行情况,不能充分反映政府的财务状况,更不能提供反映整个政府运营业绩进而客观评价政府财务受托责任的会计信息,难以满足公共财政发展对政府会计信息提出的新要求,因此构建适应我国公共财政管理需要的政府财务报告体系已成为政府会计改革亟待解决的首要问题。
本论文回顾了我国预算会计制度及财务报告的演进历程,肯定了现行预算会计报告对公共财政建设起到的积极作用,同时对现行预算会计报告存在的问题进行分析。这些问题主要包括报告目标和信息使用者定位上的局限性、使用的收付实现制会计基础不能充分反映政府的财务状况、预算报告体系本身的不完善等。从公共财政视角看,政府会计取代预算会计已是必然趋势,作为向社会公众提供政府受托业绩及受托责任履行情况的政府财务报告体系,其构建势在必行。因此借鉴国外成功经验,考虑我国实际情况,在建立政府会计模式的前提下,提出构建适应公共财政体制发展的政府财务报告体系的基本思路:明确界定政府财务报告目标、合理确定政府财务报告的会计基础、重构政府财务报告主体与体系、完善相关配套措施。
With China's public finance system established, government financial function gradually turned to remedy the market failure and the community to provide public products and services, between the government and the public the principal-agent relationship is more and more obvious. It is a new requirement of the public finance system how the government to fulfill its public accountability to the public, to explain the resources it controlled, payments and cash flow condition, to explain the economic stock and flow, to reflect its ability about offering public products. Government financial reporting, as an effective government financial information carrier, for disclosure of government financial conditions and operating performance, to reflect the government accountability, plays an extremely important role. At present our accounting report is budget accounting report which is suitable for the current budget accounting system. It mainly reflects the government's budgetary implementation, and can not fully reflect the government's financial condition, and lacks the information that can help the public objectively evaluate government public accountability. So the current budget accounting report can not meet the development of public finance. It has become an important issue of government accounting reform to construct government financial reporting system that is suitable for China's public finance management needs.
This paper expounds the theory about public finance, accountability, financial reports and reviews the evolution of China budget accounting reporting system. Although the current budget reporting system have plays a positive role, it also exists some problems, such as the limitations of report targets and the information users, the selection of accounting foundation, the imperfection of budget report system itself, etc. Based on the perspective of public finance, it is inevitable trend that government accounting replaces budget accounting and it is also imperative to build government financial reporting system which can provide government performance and accountability of performance better to the social public. Therefore, using foreign successful experience, considering the actual situation in our country, based on the government accounting pattern, this paper suggests some basic ways to how to found government financial reporting system. These ways includes defining government financial reporting objective, selecting suitable accounting foundation, reconstructing government financial reporting entity and system, perfecting the relevant supporting measures.
本论文回顾了我国预算会计制度及财务报告的演进历程,肯定了现行预算会计报告对公共财政建设起到的积极作用,同时对现行预算会计报告存在的问题进行分析。这些问题主要包括报告目标和信息使用者定位上的局限性、使用的收付实现制会计基础不能充分反映政府的财务状况、预算报告体系本身的不完善等。从公共财政视角看,政府会计取代预算会计已是必然趋势,作为向社会公众提供政府受托业绩及受托责任履行情况的政府财务报告体系,其构建势在必行。因此借鉴国外成功经验,考虑我国实际情况,在建立政府会计模式的前提下,提出构建适应公共财政体制发展的政府财务报告体系的基本思路:明确界定政府财务报告目标、合理确定政府财务报告的会计基础、重构政府财务报告主体与体系、完善相关配套措施。
With China's public finance system established, government financial function gradually turned to remedy the market failure and the community to provide public products and services, between the government and the public the principal-agent relationship is more and more obvious. It is a new requirement of the public finance system how the government to fulfill its public accountability to the public, to explain the resources it controlled, payments and cash flow condition, to explain the economic stock and flow, to reflect its ability about offering public products. Government financial reporting, as an effective government financial information carrier, for disclosure of government financial conditions and operating performance, to reflect the government accountability, plays an extremely important role. At present our accounting report is budget accounting report which is suitable for the current budget accounting system. It mainly reflects the government's budgetary implementation, and can not fully reflect the government's financial condition, and lacks the information that can help the public objectively evaluate government public accountability. So the current budget accounting report can not meet the development of public finance. It has become an important issue of government accounting reform to construct government financial reporting system that is suitable for China's public finance management needs.
This paper expounds the theory about public finance, accountability, financial reports and reviews the evolution of China budget accounting reporting system. Although the current budget reporting system have plays a positive role, it also exists some problems, such as the limitations of report targets and the information users, the selection of accounting foundation, the imperfection of budget report system itself, etc. Based on the perspective of public finance, it is inevitable trend that government accounting replaces budget accounting and it is also imperative to build government financial reporting system which can provide government performance and accountability of performance better to the social public. Therefore, using foreign successful experience, considering the actual situation in our country, based on the government accounting pattern, this paper suggests some basic ways to how to found government financial reporting system. These ways includes defining government financial reporting objective, selecting suitable accounting foundation, reconstructing government financial reporting entity and system, perfecting the relevant supporting measures.
引文
①6月报告本年上半年执行情况;次年3月前报告年度预算执行情况草案;次年6月报告预算收支年度决算
①资料数据均来源于《中国财政年鉴》(2009年卷),财政部主编,中国财政杂志出版社,2009年12月
[1]刘玉廷.我国政府会计改革的若干问题[J].会计研究,2004(9): 3-6;
[2]张馨.财政公共化改革:理论创新、制度变革、理念更新[M].北京:中国财政经济出版社,2004;
[3]张雪芬.预算会计改革思考[J].会计研究,2001(4): 43-45
[4]杨发勇,瞿曲.试论公共财政与政府会计的关系[J].武汉大学学报,2005(1):110-115
[5]路军伟.公共财政视角下政府会计的目标与改革[J].当代经济管理,2010(1):93-96
[6]赵建勇.政府财务报告问题研究[M].上海财经大学出版社,2002
[7]陈立齐,李建发.国际政府会计准则及其发展评述[J].会计研究,2003(9):49-52
[8]王庆东,常丽.新公共管理与政府财务信息披露思考[J].会计研究,2004(4):73-76
[9]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
[10]张连江,喻景中.论政府会计的会计记账主体和报告主体[J].财务与会计,2003(10):33-34
[11]李祥峰.关于我国政府财务报告主体定位问题的研究[J].长春大学学报,2006(3):16-19
[12]赵合云,陈纪瑜.公共财务受托责任、绩效评价与政府财务报告改革[J].财经理论与实践,2008(9):84-87
[13]陈胜群,陈工孟.政府会计基础比较研究——传统的收付实现制与崛起的权责发生制孰优孰劣? [J].会计研究,2002(5):31-34
[14]求知.政府财务报告问题研究[J].预算管理与会计,2006(5):16-19
[15]李蕾,曹雨露.美国政府财务报告模式的沿革及启示[J].财务与会计,2004(1):59-61
[16]王庆东,常丽.政府财务报告导向及其实现机制探索[J].会计研究,2007(3):88-90
[17]李定清.我国政府财务报告模式的构建[J].会计之友,2008(9):4-6
[18]李建发.论改进我国政府会计与财务报告[J].会计研究,2001(6):9-16
[19]王雍君.政府预算会计问题研究[M].经济科学出版社,2004
[20]李建发.政府财务报告研究[M].福建:厦门大学出版社,2006;
[21]Martin T. Lally,G. Stevenson Smith.Capital charging and asset revaluations: New choices in governmental financial reporting? [J].The International Journal of Accounting.Volume 32, Issue 1, 1997, Pages 45-62
[22]Governmental Accounting Standards Board(USA).Statement No.14—Financial Reporting Entity
[23]IFAC(PSC Study 8).The Government Financial Reporting Entity,1998.
[24]IFAC(PSC Study 11):The Government Financial Reporting-Accounting Issues and Practices, May 2000
[25]IFAC . International Public Sector Accounting Standards 1 -Presentation of financial Statements.2000
[26][美]厄尔·R·威尔逊,里昂·E·海.政府及非盈利组织会计[M] .中国人民大学出版社,2004
[27]李思思.现代市场经济体制下公共财政特征[J].孝感学院学报.2006(3):55-58
[28]张馨.公共财政论纲[M].北京:经济科学出版社,2004.
[29]贾康,李全.财政理论发展识踪——结合“公共财政”点评[J].财政研究,2005(8):2-6
[30]王军,欧阳宗书.公共财政学术研究观点综述[J].中国财政,2000(12):48-51
[31]郑建新,柯永果.公共财政再分析[J].财政研究,2002(6):17-20
[32]保罗·萨缪尔森,威廉·诺德豪斯.经济学[M].北京:华夏出版社,1999.
[33]M. C. Jensen and W. H. Meckling,“Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure,”Journal of Financial Economics, Vol. 3, No.4, Oct.1976.
[34]常丽.论我国政府财务报告的改进[M].辽宁:东北财经大学出版社,2007;
[35]GASB:Concepts Statement No.1,“Objective of Financial Reporting”.
[36]陈国辉.会计理论研究[M].辽宁:东北财经大学出版社,2007;
[37]葛家澍,林志军.现代西方会计理论[M].福建:厦门大学出版社,2006;
[38]葛家澍,杜兴强.会计理论[M].上海:复旦大学出版社,2005:167)
[39]裴姝姝.论我国政府会计报告的改革[D].东南大学硕士学位论文,2005:4;
[40]胡志勇.论中国政府会计改革[M].北京:经济科学出版社,2010.
[41]周红.法国公共会计体制评介[J].会计研究.2001(3):50-53
[42]B.J.理德,约翰.W.斯韦恩.公共财政管理[M].北京:中国财政经济出版社.2002
[43]Salvatore Schiavo–Campo and Daniel Tommasi, Managing Government Expenditure Published by the Asian Development Bank, 1999, pp. 502-503.
[44]谢旭人.中国财政改革三十年[M].北京:中国财政经济出版社,2008.
[45]全国预算与会计研究会.政府财务报告体系建设问题的研究[J].预算管理与会计,2009(5):3-10
[46]陆建桥.关于加强我国政府会计理论研究的几个问题[J].会计研究,2004(7): 3-9
[47]财政部(1997年6月25日)财预字[1997]287号,财政总预算会计制度
[48]财政部(1998年2月6日)财预字[1998]49号,行政单位会计制度
[49]财政部(1997年12月31日)财预字[1997]288号.事业单位会计制度
[50]李祥锋.关于我国政府财务报告主体定位问题的研究[J].长春大学学报,2006(3):16- 19;
[51]李元,杨薇钮.应计导向政府会计概念框架的制度有效性分析[J].当代财经,2005(6):108-110;
[52]李建发,肖华.公共财务管理与政府财务报告改革[J].会计研究.2004(9):7-10;
[53]财政部会计准则委员.政府绩效评价与政府会计[M].辽宁:大连出版社.2005;
[54]叶龙,冯兆大.我国政府会计模式构建过程中主体界定问题初探[J].会计研究,2006(9):17-19;
[55]陈纪瑜,张宇蕊.关于建立公共绩效管理框架下的政府财务报告制[J].当代财经,2006(3):32-35;
[56]赵爱玲,张婧玲.构建适应我国公共财政的政府财务报告体系研究[J].甘肃社会科学,2011(2):195-197;
①资料数据均来源于《中国财政年鉴》(2009年卷),财政部主编,中国财政杂志出版社,2009年12月
[1]刘玉廷.我国政府会计改革的若干问题[J].会计研究,2004(9): 3-6;
[2]张馨.财政公共化改革:理论创新、制度变革、理念更新[M].北京:中国财政经济出版社,2004;
[3]张雪芬.预算会计改革思考[J].会计研究,2001(4): 43-45
[4]杨发勇,瞿曲.试论公共财政与政府会计的关系[J].武汉大学学报,2005(1):110-115
[5]路军伟.公共财政视角下政府会计的目标与改革[J].当代经济管理,2010(1):93-96
[6]赵建勇.政府财务报告问题研究[M].上海财经大学出版社,2002
[7]陈立齐,李建发.国际政府会计准则及其发展评述[J].会计研究,2003(9):49-52
[8]王庆东,常丽.新公共管理与政府财务信息披露思考[J].会计研究,2004(4):73-76
[9]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
[10]张连江,喻景中.论政府会计的会计记账主体和报告主体[J].财务与会计,2003(10):33-34
[11]李祥峰.关于我国政府财务报告主体定位问题的研究[J].长春大学学报,2006(3):16-19
[12]赵合云,陈纪瑜.公共财务受托责任、绩效评价与政府财务报告改革[J].财经理论与实践,2008(9):84-87
[13]陈胜群,陈工孟.政府会计基础比较研究——传统的收付实现制与崛起的权责发生制孰优孰劣? [J].会计研究,2002(5):31-34
[14]求知.政府财务报告问题研究[J].预算管理与会计,2006(5):16-19
[15]李蕾,曹雨露.美国政府财务报告模式的沿革及启示[J].财务与会计,2004(1):59-61
[16]王庆东,常丽.政府财务报告导向及其实现机制探索[J].会计研究,2007(3):88-90
[17]李定清.我国政府财务报告模式的构建[J].会计之友,2008(9):4-6
[18]李建发.论改进我国政府会计与财务报告[J].会计研究,2001(6):9-16
[19]王雍君.政府预算会计问题研究[M].经济科学出版社,2004
[20]李建发.政府财务报告研究[M].福建:厦门大学出版社,2006;
[21]Martin T. Lally,G. Stevenson Smith.Capital charging and asset revaluations: New choices in governmental financial reporting? [J].The International Journal of Accounting.Volume 32, Issue 1, 1997, Pages 45-62
[22]Governmental Accounting Standards Board(USA).Statement No.14—Financial Reporting Entity
[23]IFAC(PSC Study 8).The Government Financial Reporting Entity,1998.
[24]IFAC(PSC Study 11):The Government Financial Reporting-Accounting Issues and Practices, May 2000
[25]IFAC . International Public Sector Accounting Standards 1 -Presentation of financial Statements.2000
[26][美]厄尔·R·威尔逊,里昂·E·海.政府及非盈利组织会计[M] .中国人民大学出版社,2004
[27]李思思.现代市场经济体制下公共财政特征[J].孝感学院学报.2006(3):55-58
[28]张馨.公共财政论纲[M].北京:经济科学出版社,2004.
[29]贾康,李全.财政理论发展识踪——结合“公共财政”点评[J].财政研究,2005(8):2-6
[30]王军,欧阳宗书.公共财政学术研究观点综述[J].中国财政,2000(12):48-51
[31]郑建新,柯永果.公共财政再分析[J].财政研究,2002(6):17-20
[32]保罗·萨缪尔森,威廉·诺德豪斯.经济学[M].北京:华夏出版社,1999.
[33]M. C. Jensen and W. H. Meckling,“Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure,”Journal of Financial Economics, Vol. 3, No.4, Oct.1976.
[34]常丽.论我国政府财务报告的改进[M].辽宁:东北财经大学出版社,2007;
[35]GASB:Concepts Statement No.1,“Objective of Financial Reporting”.
[36]陈国辉.会计理论研究[M].辽宁:东北财经大学出版社,2007;
[37]葛家澍,林志军.现代西方会计理论[M].福建:厦门大学出版社,2006;
[38]葛家澍,杜兴强.会计理论[M].上海:复旦大学出版社,2005:167)
[39]裴姝姝.论我国政府会计报告的改革[D].东南大学硕士学位论文,2005:4;
[40]胡志勇.论中国政府会计改革[M].北京:经济科学出版社,2010.
[41]周红.法国公共会计体制评介[J].会计研究.2001(3):50-53
[42]B.J.理德,约翰.W.斯韦恩.公共财政管理[M].北京:中国财政经济出版社.2002
[43]Salvatore Schiavo–Campo and Daniel Tommasi, Managing Government Expenditure Published by the Asian Development Bank, 1999, pp. 502-503.
[44]谢旭人.中国财政改革三十年[M].北京:中国财政经济出版社,2008.
[45]全国预算与会计研究会.政府财务报告体系建设问题的研究[J].预算管理与会计,2009(5):3-10
[46]陆建桥.关于加强我国政府会计理论研究的几个问题[J].会计研究,2004(7): 3-9
[47]财政部(1997年6月25日)财预字[1997]287号,财政总预算会计制度
[48]财政部(1998年2月6日)财预字[1998]49号,行政单位会计制度
[49]财政部(1997年12月31日)财预字[1997]288号.事业单位会计制度
[50]李祥锋.关于我国政府财务报告主体定位问题的研究[J].长春大学学报,2006(3):16- 19;
[51]李元,杨薇钮.应计导向政府会计概念框架的制度有效性分析[J].当代财经,2005(6):108-110;
[52]李建发,肖华.公共财务管理与政府财务报告改革[J].会计研究.2004(9):7-10;
[53]财政部会计准则委员.政府绩效评价与政府会计[M].辽宁:大连出版社.2005;
[54]叶龙,冯兆大.我国政府会计模式构建过程中主体界定问题初探[J].会计研究,2006(9):17-19;
[55]陈纪瑜,张宇蕊.关于建立公共绩效管理框架下的政府财务报告制[J].当代财经,2006(3):32-35;
[56]赵爱玲,张婧玲.构建适应我国公共财政的政府财务报告体系研究[J].甘肃社会科学,2011(2):195-197;