我国财政透明度的现状及其国际比较研究

财政透明度是优质公共财政管理的重要方面,它是促进效率、保障政府和官员负起责任的一种方法.财政透明度由此受到国际货币基金组织、世界银行和许多西方发达国家的高度关注.我国财政透明度建设起步较晚,目前来看虽然已有明显改观,但仍和国际上的规范性做法存在很大差距.立足国际视角,结合我国实际情况,提高我国财政透明度可从转变政府意识、修订有关法律、加强预算准备、改进政府收支分类系统、发展政府会计和政府财务报告系统、建设政府财政管理信息系统等方面着手.     

我国政府财务报告改革研究——基于财政透明度视角

<正>随着我国国际地位的提高,应加强财政透明度进程。财政透明度实质在于政府要及时、完整、准确地向公众公开其活动的信息,而政府财务报告是信息公开的重要途径,故提高财政     

财政透明度与政府会计改革

国际货币基金组织《财政透明度手册》的核心就是要求政府定期向公众提供全面并且真实的财政信息 ,而编制和公布政府财务报告是向公众提供这些财政信息的重要途径。因此 ,《财政透明度手册》对各国的政府会计改革产生了较大影响。本文介绍了《财政透明度手册》的基本要求 ,并分析了它对我国政府会计改革的影响     

我国财政透明度的度量及改进策略

财政透明度主要是指政府向公众公开政府的结构与职能、财政政策目标、公共部门账户、财政筹划和预算信息的程度。国际货币基金组织对财政透明度有四个方面的要求，即政府应当明确其职能和责任范围、必须全面公开财政信息、合理公开其预算编制和决策程序和提供真实的财政数据。对照这些规范，我国财政的整体透明度较低，并且存在着许多问题。最后文章还给出了增强我国财政透明度的若干对策。     

政府财务状况分析指标体系问题研究

目前,我国实行以收付实现制为基础的预算会计制度体系,主要通过预决算形式向社会公众披露政府及其职能部门的年度预算编制和执行的情况。根据建设服务型政府、提高财政透明度的公共财政建设要求,亟需借鉴发达市场经济国家的经验,推行政府会计改革,逐步建立以权责发生制为基础的政府综合财务报告,全面反映政府财务状况、运营情况和履行受托责任情况。政府财务状况分析作为政府综合财务报告的重要内容,     

政府财务报告目标:提升与重构——基于财政透明度原则的解析和开拓创新

本文遵循财政透明度内在联结的民主理财、依法理财、科学理财要求与导向,阐述政府财务报告目标的理念提升和总体目标定位;以实现财政透明度所需要的信息支持为依据,设计了政府财务报告总体目标的三个递进层次和具体目标的六个递进层次。政府财务报告目标的提升与重构,也是财政监督顺应时代要求从合规监督向绩效监督发展的配套条件。     

强化政府预算公开的思考——基于广义预算公开内涵层面

正随着我国政治民主化进程的不断发展和财政管理改革的不断深入,政府预算公开已成大势所趋。从预算公开的本质属性和国际规范来看,只有实施广义的预算公开,才能真正确保财政和预算信息的透明度。近年来,我国预算公开实践取得了较大进展,但同时也存在一些差距和不足。为了进一步强化政府预算公开,提高财政透明度,必须以实施广义预算公开为深层次目标,立足我国当前实际,夯     

政府债务信息透明化与政府债务责任

目前政府债务已成为全社会关注的热点问题,政府债务责任考核的基础是政府债务会计信息的全面披露,然而现行政府预算会计财务报告却使政府债务责任的考评无所适从。基于此,本文从政府债务信息的现状出发,找出影响政府债务信息透明度的原因,结合企业会计的特点,提出相关建议,最后,本文又在政府债务信息透明度提高的基础上,构建了政府债务偿债能力指标和政府债务责任矩阵,将政府债务责任考核贯穿于债务筹集,使用及偿还的整个过程中,进而有效地降低了财政风险。     

以政府会计改革助推预算绩效管理

全面实施预算绩效管理是我国预算管理领域的一次重大变革,是我国建立现代财政制度体系,实现国家治理能力现代化的重要举措。政府会计是现代财政制度的基础,为国家财政治理提供基本保障。2014年以来,以权责发生制政府综合财务报告制度改革为标志的政府会计改革全面启动,力图为现代财政治理提供坚实的信息与技术支撑。政府会计改革是一个循序渐进的过程,对其能否促进以及如何促进预算绩效管理的探讨有助于进一步明确政府会计改革的方向,有助于促进财政预算管理与政府会计改革的协同进行,对加快推进预算绩效管理的全面实施具有重要意义。     

基于Rubinstein轮流出价模型的财政透明度博弈分析

根据国际预算合作组织提供的量化评估(2006~2012年),世界上财政透明度平均水平不高,我国财政透明度更低,因此在政府与公众博弈中双方如何合理利用博弈规则谋求收益最大化是一个具有重要现实意义的研究课题。本文在完全信息的假设条件下,基于Rubinstein轮流出价的讨价还价模型,对政府与公众财政透明度进行了博弈分析和仿真,从贴现因子、信息时间价值、直接成本、机会成本等几个方面对模型进行了全面分析,提出了有限期和无限期博弈精炼纳什均衡公式,对我国提高公众和立法机构的讨价还价能力、增加政府讨价还价成本和提高政府财政透明度提出了几点建议。     

大数据时代线领财务报告变革

财务报告的改进离不开信息技术的发展,可扩展商业报告语言（XBRL）推动了财务报告在互联网时代的发展,而大数据时代的技术变革和思维变革将再次引领财务报告新的突破,在财务报告模式的重构、信息披露制度的改进、网络财务报告方面产生重要的影响。     

Measuring the impact of international reporting standards on market performance of publicly traded companies

The decision whether to require publicly traded companies to adopt International Financial Reporting Standards (IFRS) remains in flux. In 2008, the US Securities and Exchange Commission proposed a roadmap leading to complete acceptance of IFRS in the US. With the potential replacement of US GAAP with IFRS in the near future, understanding the impact of IFRS on corporate financial reporting is more important than ever. This study examines two factors which are critical considerations in the decision to accept or not to accept IFRS in the US: How different is financial statement information derived under IFRS from information derived under US generally accepted accounting principles (GAAP); and how much incremental information value, if any, is provided by IFRS over US GAAP? The present study extends prior research by examining concurrently both differences and their impact on market performance. Findings of this study support the view that differences on financial statement results between IFRS and US GAAP are not significant, thus, supporting proponents of adoption of IFRS in the US, after which all US publicly traded companies would use IFRS and not US GAAP.     

Reporting accountant appointments and accounting restatements: Evidence from UK private companies

In recent years, regulators have exempted an increasing number of companies from the requirement to appoint auditors, yet little is known about the role of the accounting profession in preparing and validating the financial statements of unaudited companies. In this paper, we examine empirically the factors associated with the appointment of reporting accountants. We then provide novel evidence on whether unaudited UK small private companies are less likely to restate their annual accounts when they have been prepared by an external accountancy firm (i.e., a reporting accountant). Based on a cross sectional analysis of a large sample of small private unaudited UK companies, we find that, in accordance with the ‘confirmation hypothesis’, larger companies that voluntarily disclose more financial information are more likely to appoint a reporting accountant. We also find that the accounts of companies with a reporting accountant are significantly less likely to be restated than those without. This result is more pronounced for companies disclosing more financial information and for those employing a larger accounting firm. Given the dwindling number of private companies opting for audits, our findings contribute to debates on the role of the accounting profession in enhancing private company financial reporting quality.     

Reporting entity concept: a case study of the failure of principles-based regulation

Since 1990 a key element of Australia's regulatory arrangements has been reliance on a 'principles-based' rule to the effect that all 'reporting entities' should prepare general purpose financial reports (GPFRs) that comply with accounting standards. The concept of reporting entity was defined in terms of whether it was 'reasonable to expect the existence of users' who were dependent on GPFRs for information which will be useful to them when making and evaluating decisions about resource allocation. Australia's differential reporting arrangements are reviewed so as to highlight the extent to which reliance is placed on practitioners to apply the 'reporting entity' rule for entities other than publicly listed corporations or borrowing corporations. Illustrations are provided of how this 'principles-based' rule has been ignored. This experience suggests that there is little reason to expect full observance of a principles-based rule, if reliance is placed upon practitioners to ensure compliance.     

XBRL to enhance external financial reporting: Should we implement or not? Case Company X

The growing use of eXtensible Business Reporting Language (XBRL) represents a fundamental change for financial information flows. In a number of countries XBRL has already been put to practical use, for instance through implementation within the financial processes of non-listed companies. This fictional case is designed to help identify the benefits of XBRL. In addition, it helps to create knowledge about the different strategies of XBRL implementation and to apply this knowledge when making investment decisions on accounting information processes.     

Prospects: A Missing Piece of Current Selling Price Reporting

This article seeks to provide insights about a conceptual objection to current selling price reporting: that, in its determination of asset amounts, such reporting ignores the reporting entity's prospects (potential, promise, outlook) for achievement of possession of or of access to consumer general purchasing power beyond its achievement to date of such possession or access. The article argues that financial reports should provide (a) information that is helpful to the users to evaluate the prospects of the reporting entity, including financial statement information based on current selling price reporting, (b) a section of the income statement presenting amounts spent during the reporting period to enhance the reporting entity's prospects, and (c) various kinds of supplementary information to aid the evaluations, such as the kinds discussed in this article.     

从可持续发展视角谈“整合报告”对企业价值的贡献

＂整合报告＂代表了企业报告发展的最新趋势。2010年8月,全球报告倡议组织（GRI）与威尔士王子可持续会计项目（A4S）联合成立了国际整合报告委员会（IIRC）,便旨在推动全球建立统一的整合报告框架,该框架建议企业提供一份将财务、环境、社会责任和治理信息经整合的报告,由此掀起了一场关注整合报告的热潮。本文另辟蹊径,从可持续发展理论出发,诠释了整合报告与企业价值创造和可持续发展之间的传导问题。     

How to improve IFRS for intangible assets? A milestone approach

This study focuses on the decreasing relevance of financial information associated with current financial reporting standards for intangible assets. We summarize and compare three approaches to improving financial reporting standards for internally generated intangibles—the recognition approach, the fair value approach and the disclosure approach, among which we focus on the recognition approach. We investigate the impact of current International Accounting Standard 38 on the R&D capitalization policies of the high-tech industry, particularly among medical device firms in China. We conclude that the current recognition criteria are so stringent that they disincentivize firms from capitalizing their R&D investments. A large variation exists in capitalization timing within the medical device industry. Accordingly, we propose the milestone approach to revising financial reporting standards for intangible assets. We suggest that determining the capitalization criteria for intangibles based on the R&D cycle and capitalization timing should be moved forward.     

Does financial reporting regulation influence the value of cash holdings?

We investigate how the value of cash holdings changes following the mandatory adoption of International Financial Reporting Standards (IFRS), which is viewed as an exogenous shock to information asymmetry between firms and outside investors. Using firm-level data from 47 countries, we find that mandatory IFRS adoption has a negative and significant impact on the value of cash holdings. This result suggests that investors reduce their valuation of cash holdings when firms can have access to external financing at a lower cost under IFRS. The negative effect of IFRS is concentrated among financially constrained firms. Furthermore, we show that the effect is more pronounced in countries with strong legal enforcement. Overall, our evidence highlights that financial reporting regulation can have a significant effect on how outside investors value corporate cash holdings across countries.     

Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting

EU Regulation 1606/2002 requires application of International Financial Reporting Standards (IFRS) by groups listed on European stock markets. In Spain, listed groups are now obliged to prepare consolidated financial information under IFRS, and legislative changes to bring local rules into line with international standards have been tabled.In this context, the potential impact of IFRS is fraught with uncertainty. Our study of IBEX-35 companies focuses on the effects of the new standards on comparability and the relevance of financial reporting in Spain. We address these objectives by seeking significant differences between accounting figures and financial ratios under the two sets of standards (i.e. Spanish accounting standards and IFRS).The results obtained show that local comparability has worsened. The study reveals that local comparability is adversely affected if both IFRS and local accounting standards are applied in the same country at the same time. Reforms to bring local rules into line with international standards are therefore urgent. We also find that there has been no improvement in the relevance of financial reporting to local stock market operators because the gap between book and market values is wider when IFRS are applied. While there has been no gain in terms of the usefulness of financial reporting in the short-term, improved usefulness may be achieved in the medium to long-term.