我国政府会计核算基础的改革研究(硕士)(论文26000字)
摘 要
从20世纪70年代末80年代初掀起的“新公共管理理论”开始，到2008年由美国“次贷”危机引发的全球经济危机，这一系列的事件迫使人们不得不对以收付实现制为核算基础的政府会计产生质疑，提出将政府会计核算基础的改革作为一个重要的课题进行研究。有些西方国家很早就针对政府会计进行了改革，并将权责发生制应用于这些国家的政府会计。我国虽然自1997年来不断对财政部门预算会计制度进行改革，但我国政府会计的核算基础并未为改变，仍采用收付实现制。但面对我国政府经济、环境的复杂化，收付实现制已难以满足我国政府会计管理的需要。
本文旨在探讨我国政府会计中存在的问题，同时基于我国的基本情况，参考世界其他国家在改革中得出的教训和成功经验，探索我国政府会计核算基础改革的正确模式，提出我国政府会计核算基础改革的构思与具体措施，希望能够为我国政府会计核算基础的改革提供一定的帮助。
文章共分为五部分：
第一章是绪论。先简要的说明了文章研究的背景，指出了研究的意义。其次是国内外文献综述，简单回顾了一下国内外的相关议题的研究成果。最后对文章的主要内容进行了介绍，并指出了文章存在的缺陷。第二章是相关概念理论介绍。先对文章中运用的主要概念和理论进行了简单的介绍，然后指出了我国政府会计核算基础改革的必要性和可行性。第三章是我国政府会计的现状与问题。先对我国政府会计核算基础的基本情况进行了说明，然后又阐述了现行的核算基础引发的问题。第四章是国外改革的经验和启发。主要是对美国、英国以及新西兰这三个具有代表性的国家政府会计改革的过程和成果进行了介绍，并说明了对我国的启示。第五章是我国政府会计核算基础改革的构思与具体措施。这是本文的核心章节。先从总体层面提出了我国改革的构想，然后又对具体的改革内容进行了介绍，最后提出了保障我国改革成功进行所需的具体措施。
关键词：政府会计，核算基础，权责发生制，收付实现制，改革研究
ABSTRACT
Lifted from the late 1970 s and early '80 s "new public management theory", in 2008 by the United States "subprime mortgage" crisis , which forced people to a series of events to on the basis of cash accounting of government accounting question, proposed to the government accounting basis of reform as an important subject for research. Western countries, introducing accrual basis government accounting reform earlier, many governments have introduced the accrual basis accounting. Although since 1997 in our country on financial sector reform, budget accounting system but our country government accounting is still using cash basis as the accounting basis. But in the face of the Chinese government of complicated economic, environmental, accounting has been difficult to meet the need of government management accounting in our country.
This article hopes to find out the insufficiency of current government accounting, and draw lessons from foreign experience of reform, based on China's national conditions, exploring of the reform of government accounting basis in the correct mode, put forward a reform of our country government accounting ideas and specific measures, so as to our country government accounting reform provide certain help.
This article has five parts:
The first chapter is introduction. Firstly introduces the research background and research significance of this article. Followed by literature review at home and abroad, briefly reviews the research results of domestic and foreign related issues. Finally introduced the main content of this article and the insufficiency. The second chapter is the definition and theoretical basis. Main concepts and theories on the use of the article has carried on the simple introduction. The third chapter is our country government accounting basis of current situation and existing problems. First this paper introduces the formation and evolution of accounting basis, and then this paper introduces the present situation of our country current government accounting basis, and explains the existing problems and are willing to. The fourth chapter is the foreign experience and inspiration of the reform of government accounting basis. Mainly to the United States, Britain and New Zealand experience of the reform of government accounting basis are introduced, and the reform of the foreign accounting basis for the enlightenment of our country. The fifth chapter is our country government accounting reform ideas and specific measures. This chapter is the core of this article, first put forward the reform of our country government accounting basis of the overall idea and the specific procedures and steps; And specific measures of the reform of government accounting basis of our country has carried on the concrete introduction; The reform idea has carried on the feasibility analysis.
Keywords：Government Accounting，Accounting Basis，Accrual Accounting，
Cash Accounting，Reform Research
目录
摘 要 1
ABSTRACT 2
第1章 绪论 4
1.1 研究背景和意义 4
1.1.1 研究背景 4
1.1.2 研究意义 5
1.2 国内外文献综述 5
1.2.1 国内文献综述 5
1.2.2 国外文献综述 6
1.2.3 文献综述评价 7
1.3 研究的主要内容及不足 7
1.3.1 研究内容及主要结构 7
1.3.2 研究的不足 8
第2章 相关概念理论介绍 8
2.1 政府会计 9
2.1.1 政府会计的定义 9
2.1.2 政府会计的目标 9
2.2 会计核算基础 10
2.2.1 会计核算基础的形成和演变 10
2.2.2 收付实现制 11
2.2.3 权责发生制 11
2.2.4 两种会计核算基础的对比 12
2.3 改革的理论基础 12
2.3.1 公共受托责任理论 12
2.3.2 新公共管理理论 13
2.3.3 委托代理理论 13
2.3.4 小结 13
2.4改革的必要性和可行性 14
2.4.1 改革的必要性 14
2.4.2 改革的可行性 14
第3章 我国政府会计的现状与问题 15
3.1 我国政府会计的现状 15
3.1.1 我国政府会计的发展历程 16
3.1.2 我国政府会计的核算基础 18
3.2 现存的主要问题 18
3.2.1 不满足政府职能转变的需求 18
3.2.2 政府财务状况反映不合理 19
3.2.3 阻碍政府财政预算改革推进 19
3.2.4 不满足政府成本管理的信息需求 19
第4章 国外政府会计改革的经验和启发 20
4.1美国改革的经验 20
4.2英国改革的经验 22
4.3新西兰改革的经验 23
4.4国外改革对我国的启示 25
第5章 我国政府会计核算基础改革的构思与具体措施 26
5.1改革的总体构想 26
5.1.1 改革所面对的问题 26
5.1.2 改革的构想 27
5.2改革的具体内容 27
5.2.1资产类 27
5.2.2负债类事项 30
5.2.3收支类事项 31
5.3改革的具体措施 32
5.3.1建立健全相关法律法规 32
5.3.2统一的政府会计准则 33
5.3.3技术研发支持 33
5.3.4人力资源的建设 34
结论与展望 34
1、结论 34
2、展望 35
参考文献 36
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