基于防范财政风险视角的中国政府会计改革探讨

本文依据财政风险的分类与特征,基于对政府与社会公众之间的公共受托责任的认识,从政府会计在防范财政风险上的功能作用视角剖析中国现行预算会计制度在确认、计量和报告财政负债方面存在的制度性缺陷。结合中国财政预算管理与改革现状,从政府会计改革模式、会计基础选择、政府负债的确认与计量、政府负债会计科目改革、政府财务报告信息披露五个层次提出中国政府会计的完善思路。     

资产弃置义务会计:理论诠释与准则展望

结合FASB对环境会计相关规范的发展历程,重点对美国在资产弃置义务会计准则制定、环境负债的确认、计量及弃置成本资本化的相关问题进行研究,进而考察了FASB和IASB在资产弃置义务会计规范上的差异根源,以期把握环境财务会计发展的内在规律。在上述基础上,分析我国资产弃置义务会计所面临的经济法律环境与市场需求,提出了我国资产弃置义务会计规范的改进建议。     

我国商业银行表外业务会计核算基本问题探析

表外业务在我国商业银行业务占比日渐提升,而目前我国商业银行表外业务会计确认做法各异、会计计量过于简单、会计记录不规范、会计报告信息披露不充分,给商业银行经营带来较大风险。提出明确表外业务会计确认标准、结合风险因素对表外业务进行会计计量、理顺表外业务会计记录内容及流程、加强表外业务会计报告管理等措施,增强表外业务会计信息的可比性、透明性、决策有用性。     

对新准则下所得税会计的探析

<正>一、问题的提出所得税会计是专门处理税法对会计要素的确认、计量影响的会计理论和会计方法,其核心内容是研究如何处理会计收益与应税收益之间的差异,是会计的一个专门领域。它有两个目标:一是确认当年的应交所得税或应退所得税的金额;二是预测在企业财务报表或纳税申报中已确认事项的未来纳税影响,确认递延所得税资产或负债。     

政府会计准则体系建设中的相关问题及研究视角

目前,我国政府会计正处于改革的攻坚阶段和发展的关键时期,面临很多新的任务、新的问题和新的挑战。在政府会计准则体系建设中,关于政府资产的核算范围、自行研发无形资产的成本确认、或有负债的核算、行政事业单位收入、政府成本费用、政府合并财务报表、政府会计信息化和会计人才培养等重点难点问题亟需研究。在开展政府会计研究中,应当正确认识和处理好政府会计和企业会计、政府会计与财务管理、资产管理和预算管理、立足国情和借鉴国际、继承与创新、会计核算与编制报告、理论研究与实践等关系。     

所得税会计在合并财务报表中的运用

所得税的会计处理方法,在个别财务报表中需要比较资产、负债的账面价值与其计税基础,对于两者存在的暂时性差异,如符合确认条件的,确认递延所得税资产或负债。在合并财务报表中,也需要从合并的角度考虑暂时性差异以及递延所得税的确认和计量,在某些情况下,对于个别财务报表中已确认的递延所得税资产或负债需要在合并财务报表中进行调整。     

新《工会会计制度》中的资产负债观

资产负债观和收入费用观是会计核算中计量收益的两种不同的会计理论。资产负债观直接从资产和负债的角度确认与计量收益,认为收益是期初净资产和期末净资产比较的结果。在资产负债观下,会计目标侧重于将资产、负债及其变动作为最基本的计量过程。资产负债观认为当资产价值增加或是负债价值减少时会产生收益,不论收益是否实现,只要是净资产额有实质性增加,就当作收益确认。该方法以资产负债表为报表的核心,它强调经济行为的实质性。     

政府会计要素确认和计量研究报告

会计要素是对会计各项具体内容的基本分类，是会计确认和计量的依据，也是确定会计报表结构和内容的基础。会计确认解决定性问题，会计计量解决定量问题。西方国家对政府会计要素的划分及确认、计量的界定，均是各国根据本国国情自行确定的，没有权威或统一的标准。本报告立足中国国情，借鉴中国企业会计改革和国外政府会计改革的经验，对如何规范、界定中国政府会计要素定义及其确认、计量问题，提出建议，供决策参考。     

会计稳健性治理效应研究评述

<正>一、问题的提出稳健性又称为谨慎性原则,在国际会计准则(IAS)中,会计稳健性是选择会计政策的三要素之一,基本含义就是不预计任何不确定的收益,但预计所有可能的损失(Bliss,1924)。同时,它也是我国会计基本原则之一,具体来说就是我国企业对于交易或事项进行会计确认、计量、记录和报告都必须保持应有的谨慎,不高估资产和收益,不低估负债和费用。稳健性作为财务报告中的一项重要惯例与原则,在Basu     

会计稳健性治理效应研究评述

<正>一、问题的提出稳健性又称为谨慎性原则,在国际会计准则(IAS)中,会计稳健性是选择会计政策的三要素之一,基本含义就是不预计任何不确定的收益,但预计所有可能的损失(Bliss,1924)。同时,它也是我国会计基本原则之一,具体来说就是我国企业对于交易或事项进行会计确认、计量、记录和报告都必须保持应有的谨慎,不高估资产和收益,不低估负债和费用。稳健性作为财务报告中的一项重要惯例与原则,在Basu     

Governmental Financial Reporting of Heritage Assets From a User Needs Perspective

The implementation of IPSASs in European Union countries and the harmonization of governmental financial reporting are intended to respond to the needs of citizens. An important characteristic of reforms to governmental accounting and financial reporting is the incorporation within the accounting systems of all public authority assets, which include the case of ‘heritage assets’. This paper investigates to what extent IPSAS 17 responds to user needs of governmental financial reporting about heritage assets by conducting a survey of mayors and councillors in the Italian local government.     

按揭购入固定资产相关业务的会计与税务处理

以按揭贷款方式进行的固定资产投资具有耗资多、时间长等特点,因此涉及的会计与税务处理问题较多。在现行会计准则和税收法规的框架下,要正确处理好这些问题,依法履行纳税义务,本文从固定资产购入和处置两个角度对资产与负债的确定、计量进行科学、合理的确认。     

Accounting for deferred tax in Japanese Banks and the consequences for their international operations

In recent years, financial reporting has changed in Japan towards the requirements of internationally recognized accounting standards. At the same time, banks suffered significant bad debts on their loans and it became difficult to maintain capital adequacy ratios at the level required for international operations. In this context, using as case studies the five major banking groups in Japan from 2002 to 2004, we address four related research questions concerned with the importance of deferred tax for the maintenance of regulatory capital. The responses of the government, regulatory agencies and auditors to problems with deferred tax accounting are also considered. We find that, without deferred tax assets, the five major banking groups would not have been allowed to operate internationally. We also suggest implications, and conclude that the solutions to these problems lie not just with the accounting profession but also with the government and regulatory agencies, as part of wider financial, rather than accounting, reform.     

What Are Assets and Liabilities? Where Is True North? (Accounting That my Sister Would Understand)

This is an article about what I think financial accounting and reporting ought to look like—about my vision that the singular focus of financial accounting and reporting should be on cash, that is, cash itself, contractual claims to cash, things (assets) that can be converted into cash, and obligations to pay cash, and that assets and liabilities should be stated at fair value in corporate balance sheets. I call this formulationTrue North. I previously have written about how we should keep financial accounting and reporting simple (‘Keep It Simple’, Accounting Horizons, June 1991, pp. 113–17). I also have written about how assets should be defined for accounting purposes (‘What Is an Asset?’, Accounting Horizons, Septem‐ber 1993, pp. 66–70). This article builds on those two earlier ones. It deals with definitions of assets and liabilities that should be recognized (that is, displayed, shown, or reported) in corporate balance sheets and how the recognized assets and liabilities should be measured when reported in those balance sheets.     

关于金融企业会计改革的几个问题

本文就我国金融企业会计改革的几个问题进行了探讨。首先分析了金融企业会计改革的目的和现实意义 ;其次提出了金融企业会计改革的基本思路 ;再次就金融企业会计改革的主要内容 ,包括资产、负债、所有者权益、收入、支出及相关费用损失、保险公司的准备金、外币业务以及财务会计报告等方面进行了论述 ;最后提出了金融企业会计制度可考虑分两步实施的设想     

Window-dressing in German inter-war balance sheets

German accounting rules value assets and liabilities asymmetrically and thus lead to grossly distorted balance sheets. In the inter-war debate on a reform of disclosure regulation, financial experts considered the (undisclosed) tax balance sheet, which had to be drawn up separately for the corporate tax assessment, as a paradigm for adequate financial disclosure. However, due to tax secrecy they were barred from analysing tax documents. Using archival evidence, we analyse tax balance sheets as a means of assessing the reliability of disclosed balance sheets of the inter-war period. It emerges that companies overstated their profits in the mid- and late-1920s, but grossly understated them in the Nazi economy.     

The HM ‘Treasure's Island’: The Application of Accruals-based Accounting Standards in the UK Government

Since the 1990s, UK has been progressively adopting a governmental accounting reform purporting to interpret and mimic accounting standards and practices from the private sector. Since 2009, the UK set of accounting standards applicable to the whole of governmental entities is based upon the HM Treasury's official interpretation of the international accounting standards initially designed for commercial enterprises, the latter standards having extensively inspired the International Public Sector Accounting Standards. This article analyses some representational concerns raised by its application of a balance sheet accounting approach to the public administration, pointing to consolidation perimeter, current value measurement of assets and liabilities and the case of public–private partnerships. This theoretical analysis develops relevant implications for representation and control of public spending and borrowing in UK and in general.     

Bank liabilities channel

The financial intermediation sector is important not only for channeling resources from agents in excess of funds to agents in need of funds (lending channel). By issuing liabilities it also creates financial assets held by other sectors of the economy for insurance or liquidity purpose. When the intermediation sector creates less liabilities or their value falls, agents are less willing to engage in activities that are individually risky but desirable in aggregate (bank liabilities channel). The paper shows how financial crises driven by self-fulfilling expectations about the liquidity of the banking sector are transmitted to the real sector of the economy. Since the government could also create financial assets by borrowing, the paper analyzes how public debt affects the issuance of liabilities by the financial intermediation sector.     

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.     

A Trusteeship Theory of Accounting for Natural Capital Assets

One of the problems encountered in implementing accrual accounting in the government sector is that of accounting for natural capital assets provided freely to government and which are used as public goods. Professional accounting standards require that these assets be valued and included in the government's statement of assets and liabilities. The problem is not encountered in business accrual accounting because business neither acquires assets freely nor provides services to the public on a non-commercial basis.
Various issues surrounding accrual accounting for natural capital assets used as public goods are examined in this article. The nature and characteristics of such assets, and the distinctions between private goods and public goods markets, are first explained to set the context for examination of the issues. Then the issues as to whether natural capital assets should be treated as assets for accounting purposes and included in the government's statement of financial position are analysed according to FASB standards; it is concluded that they are not assets. Rather, it is proposed that these assets used for the provision of non-commercial services to the public should be treated in a separate category as public goods assets which are held in trust by the government on behalf of the nation, for the benefit of current and future generations and for the preservation of the natural ecology of the nation. Commercial valuations are not relevant for these assets and they need not be valued in financial terms for their good management.