我国政府会计改革取向研究——比较分析的视角

政府会计改革是未来我国财政管理改革的重要内容,西方国家的相关改革探索和实践为我国提供了有益的借鉴和启示。论文对国外政府会计改革的总体情况和主要会计模式进行比较分析,提出我国推行政府会计改革,应更新理念,积极创造政府会计改革的基础条件;循序渐进,审慎推进权责发生制改革;明确政府会计体系范围,建立政府会计概念框架和具体准则体系;改革和充实现有决算报表体系,建立政府财务报告制度。     

浅谈我国政府会计改革若干问题

在"十一五"规划中,我国明确提出要推进政府会计改革,先后开展了部门预算、国库集中收付、政府收支分类、政府采购等一系列改革,虽取得一定成效,但仍应继续推行政府会计改革,提高政府的管理绩效,建立公开透明的政府会计体系。     

美国、加拿大政府会计改革的有关情况及启示

本文介绍了美国、加拿大政府会计改革与运行的有关情况,主要包括政府会计及其与预算的关系、政府或公共部门会计准则及其制定机构、政府财务报告及审计制度等三个方面;并简要总结了对我国政府会计改革的若干启示,以期为我国政府会计改革的深入推进提供经验借鉴。     

发达国家政府会计改革对比研究与经验借鉴

20世纪80年代以来,社会经济环境变化对政府会计信息质量要求不断提高,西方发达国家相应推行了政府会计改革.由于政治体制和经济环境不同,发达国家政府会计改革的内容和方式也各有侧重.本文对美国、英国、法国3个国家政府会计改革内容进行梳理,结合我国政府会计改革的内外部环境,对推进我国政府会计改革提出意见和建议.     

我国政府会计改革战略框架初探

政府会计是公共财政管理的重要内容。实行政府会计改革,是财政透明度管理的一项基础性变革。构建科学规范的政府会计改革战略框架,为建立我国的现代政府会计体系奠定基础,是需要认真研究的重大课题。一、推行政府会计改革是健全我国公共财政体系的必然选择(一)现行预算会计制度不适应我国公共财政发展     

西班牙的预算和政府会计改革及其启示

近些年来，随着经济的发展和管理体制改革的不断深入，我国也开始引入政府会计，并对传统的预算会计进行补充和完善。政府会计是与企业会计相对应的一个概念，用以反映、核算和监督政府及其所属机构在使用财政资金和管理公共资源过程中所发生的财务收支情况，从而不断提高政府理财活动的透明性、科学性和高效性。本文介绍和分析了西班牙政府会计改革的情况，以期对我国的政府会计改革有所借鉴。     

美国联邦政府会计难点热点问题及其启示——基于联邦政府审计报告的分析

我国当前正积极推动政府与非营利组织的会计改革 ,了解和借鉴国外经验十分必要。本文通过分析美国审计总署对美国联邦政府 2 0 0 3和 2 0 0 2年度财务报告的审计情况 ,透视美国联邦政府会计存在的难点热点问题 ,以期对我国政府会计改革有所启示。     

国外政府财务信息披露的经验与借鉴

随着现代预算制度的逐步形成和完善，政府预算信息的披露也日益完善。自上世纪80年代，一些西方国家受新公共管理思潮的影响，开始推行政府会计改革，随之而来的是国际上政府会计改革的浪潮。尽管各国采取不尽相同的改革路径和模式，但多数国家的政府会计改革采用与企业会计类似的技术手段和规范处理，注重成本管理，强调绩效评价。各国的政府会计改革改善了政府财务信息的质量，丰富了信息披露的渠道和方式。这些国家的改革探索和实践无疑为我国的政府财务信息披露改革提供了有益的借鉴和启示。     

我国政府会计改革历程与展望

政府会计改革是公共财政建设和政府预算管理改革的重要组成部分。政府会计改革的方向选择．是摆在政府部门和会计理论界、实务界面前的一个现实课题。划分了我国政府会计改革的时期,针对政府职能转变、公共受托责任和会计确认多基础的挑战,从改革目的、改革基础、改革方法和改革评价等方面提出了我国政府会计改革的展望。     

我国政府会计改革历程与展望

政府会计改革是公共财政建设和政府预算管理改革的重要组成部分。政府会计改革的方向选择,是摆在政府部门和会计理论界、实务界面前的一个现实课题。划分了我国政府会计改革的时期,针对政府职能转变、公共受托责任和会计确认多基础的挑战,从改革目的、改革基础、改革方法和改革评价等方面提出了我国政府会计改革的展望。     

寻求政府会计改革的稳定形式

中国目前的制度环境使得政府会计改革刻不容缓。政府会计在公共产权的界定和保护中处于最基础、最重要和最具操作性的地位,其改革涉及政府部门既得产权利益的调整,改革成本与改革收益并存,须稳步推进。政府会计改革的稳定形式即为改革成本最低的改革方案,它决定了改革的过渡性与渐进性;最优政府会计改革速度取决于改革实施成本与摩擦成本的权衡。据此,本文从政府预算会计与财务会计的协调、改革过程和"二元"结构准则体系维度探寻了政府会计改革稳定形式的实施方案。     

Protecting agricultural accounting in the UK

This paper examines a particular accounting practice prevalent in the UK agriculture industry and reveals the ‘canopy of legitimations’ that appears to protect the practice and make it highly resistant to change. Agricultural gross margin accounting was innovated through Government sponsored agricultural extension programmes in the post-war period in Britain. The practice is not maintained primarily by farmers but rather by actors within Government agencies and agricultural service industries (including management consultants). New Institutionalism in Sociology (NIS) is used as a theoretical framework, and extended to consider the concept of legitimation as a reflexive process. Although the context is specifically UK agriculture, the theme of the protection of accounting methods by Government and other advisors is of more universal interest. The paper adds to the very few studies in the accounting literature that consider the agriculture and food industries.     

关于构建我国政府会计体系问题的研究

随着我国经济社会转型,财政管理体制改革不断深入,预算会计将面临着进一步改革。本文通过分析我国现行预算会计制度的缺陷,借鉴国际上发达国家政府会计改革的经验,提出建立我国政府会计体系的基本思路。     

Reforming central government: An evaluation of an accounting innovation

This paper examines a significant accounting innovation in central government accounting – the introduction of Resource Accounting and Budgeting (RAB) in the UK. This innovation is studied through the lens of Rogers diffusion theory. The study setting is the Scotland Parliament. This research shows that, in the terms of diffusion theory, RAB can be classified as an accounting innovation. However, the implementation of RAB is problematic. While the reform of the UK central government system was initially sought as a mechanism to enhance democratic accountability, this paper shows that RAB does not connect with parliamentarians. The introduction of RAB flows as much from a managerial agenda as it does from the aim of democratic accountability.     

Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government

Accounting has been viewed, especially through the lens of the recent managerial reforms, as a neutral technology that, in the hands of rational managers, can support effective and efficient decision-making. However, the introduction of new accounting practices can be framed in a variety of ways, from value-neutral procedures to ideologically charged instruments. Focusing on financial accounting, budgeting and performance management changes in the UK central government, and through extensive textual analysis and interviews in three government departments, this paper investigates: how accounting changes are discussed and introduced at the political level through the use of global discourses; and what strategies organisational actors subsequently use to talk about and legitimate such discourses at different organisational levels. The results show that in political discussions there is a consistency between the discourses (largely New Public Management) and the accounting-related changes that took place. The research suggests that a cocktail of legitimation strategies was used by organisational actors to construct a sense of the changes, with authorisation, often in combination with, at the very least, rationalisation strategies most widely utilised. While previous literature posits that different actors tend to use the same rhetorical sequences during periods of change, this study highlights differences at different organisational levels.     

保障房REITS叩关

在7月底召开的全国财政厅(局)长会议上,政府会计改革再次成为焦点。谢旭人部长指出,推进政府会计改革,改进现行以收付实现制为基础的预算会计体系,研究部分支出采用权责发生制,研究构建政府会计准则和制度体系,建立政府年度财务报告制度。     

Accounting System Reform in Japanese Local Governments

The New Public Management (NPM), of which the change from cash accounting to accrual accounting is considered an important tool, has been in fashion in many developed countries. Japanese governments, however, have preserved control of expenditures on a cash basis, though recently financial management reforms in local government have begun to adopt NPM ideas. Using a contingency framework which views the reform of accounting sub-systems (management accounting, financial accounting and auditing) as stimulated by a combination of internal and external pressures, this paper explores why Japanese local governments managed to survive without accrual accounting and the prospects for further reform in the future. It is suggested that system change itself can be accomplished by internal pressures, in the form of mandated policies, alone but that sustained external pressures by citizens are required in order to achieve the intended outcomes of accounting reform.     

完善公司治理与管理会计创新

本文认为 ,会计信息系统在公司治理中的作用还有待进一步全面认识。财务会计信息由于受多种因素的限制 ,不能完全满足公司治理的要求 ;而管理会计也需要重新构造其目标和方法体系 ,才能有助于公司治理。管理会计与财务会计都是为公司的内外部服务 ,两者的差异从根本上说源自信息披露是否具有强制性。为推进管理会计的改革和发展 ,应重视会计系统的环境因素、管理制度创新与规范的结合和会计信息的内在性质。     

Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting

Government guarantees are increasingly important as a policy instrument in public infrastructure investment and to assist the banking and financial sectors following the global financial crisis. This paper analyses how different modes of accounting characterize such guarantees in the contexts of public sector financial reporting, statistical accounting, budgeting and long-term fiscal projections. Guarantees are difficult to specify for accounting treatment and consistent conceptualization of liabilities. These difficulties make it attractive for governments to treat obligations as off-budget and off-balance sheet contingent liabilities, rather than recognize them in financial statements and statistical accounts. Miller and Power’s territorializing, mediating, adjudicating and subjectivizing roles of accounting are utilized to analyse the reporting of UK government guarantees. Provisioning for guarantees is complex in financial reporting statements and often absent in national accounts, a deficiency which Eurostat has attempted to address by devising the concept of standardized guarantees and by securing more disclosure of contingent liabilities. There is potential for future research especially where there is greater mediation between the four modes of government accounting.