我国未来政府会计构建设想

当前应该借鉴国外政府会计改革的成熟经验．在充分考虑中国国情的情况下，从理论基础人手进行根本性变革．真正建立具有中国特色、与国际公共部门会计有可比性的、科学规范的现代政府会计体系．以保证政府向社会公众提供的财务信息的真实性和完整性．同时满足政府机构改革和政治体制改革的需要。[第一段]     

我国政府财务报告改革的探讨

政府财务报告主要向社会公众提供有助于分析和评价政府的受托业绩及受托责任履行情况的财务信息，是政府与社会公众之间一座重要的信息沟通桥梁。改革政府财务报告是当前国际社会共同关注的会计问题之一。我国的政府财务报告同样需要改革完善，以期能让政府财务报告适应市场经济的需要，更好的反映政府财务状况。     

我国政府财务报告改革若干问题

政府财务报告是关系到政府能否向国家权力机关、决策机构、资源提供者、社会公众及其他利益相关者提供真实、可靠的财务信息的问题。如果政府财务报告内容残缺不全,财务信息没有足够的透明度,披露的信息不能充分揭示政府的财务状况、财务绩效及受托责任履行情况,势必失信于民,也必将给国家权力机关、决策机构及依赖政府财务信息做出相关决策的人士造成误导。所以,建立能够全面、完整、真实、可靠地反映政府财务信息,符合我国公共管理需要又与国际政府财务     

对我国财务报告信息的探究

会计的基本目标就是向信息使用者提供符合质量特征要求的会计信息。而财务报告是会计信息的综合表达和载体之一，我国财务报告信息质量的特征是真实性及可靠性。一份质量高的财务报告信息，可以为投资人，债务人，政府及相关机构，企业管理人员和社会公众等提供信息决策。那么就我国财务报告信息质量存在问题的原因，及如何提高我国企业财务报告信息质量浅谈几点建议。     

权责发生制政府综合财务报告制度建设若干重要问题的研究(下)

三、政府综合财务报告应用体系研究有效应用政府综合财务报告信息是建立政府综合财务报告制度的重要目标之一。政府综合财务报告使用者及其使用信息的着眼点,决定了他们需要怎样的财务信息,以及如何应用这些财务信息实现相应的目的。因此,应当围绕报告的各类使用者进行科学决策对政府财务信息的需求,结合政府综合财务报告包含的内容信息,深入研究政府综合财务报告对社会公众及其代议机关监督政府公共受托责任履行、     

政府会计管理模式若干问题研究（二）——政府财务报告的构成及主要内容

政府财务报告是政府会计的"产品",担负着向使用者提供有助于分析和评价政府受托业绩及受托责任履行情况的财务信息。报告的使用者可以据此作出相关决策。为了满足政府财务报告的这一目标,需要研究政府财务报告的构成及主要内容。     

公共财务管理与政府财务报告改革

本文根据政府财务报告主要反映政府财务受托责任和财务受托业绩 ,并为上级政府、政府主要官员、审计机关、监督机构提供政府财务信息 ,以及近年来公共部门存在一系列财务管理问题的客观现实 ,拟从报告主体内部管理的需要出发 ,阐述公共 (部门 )财务管理对政府财务信息的需求 ,提出改革政府财务报告的基本思路 ,以促进公共 (部门 )财务管理水平的提高 ,并推动政府对外财务报告的改进     

浅谈我国政府会计的规范与改革

一、我国政府会计的现状 (一)政府会计财务报告目标的现状 目前,财务目标远远不能满足众多的政府活动利益相关者的信息需求.政府公共受托责任在财务上具体表现在依照预算合法、合规使用资源,寻求资源和责任的平衡,保持可持续发展能力,经济、有效地提供服务,最大限度地行使职能,保全国有、公有资产,履行到期义务、偿还债务并保持良好的财务状况和财政能力以防范、应对未来财务风险,建立和维护良好的内控系统.有鉴于此,政府会计的财务报告目标主要体现在对预算执行情况的反映、对资源与责任平衡的反映、对政府会计内控系统的反映上.     

政府会计制度执行相关问题及对策分析——基于财务报告视角

政府会计信息是政府向报表使用者披露履职情况的重要载体,政府财务报告质量的高低是实现我国政府会计改革目标、建立现代财政制度的重要因素.本文从政府财务报告视角分析新的政府会计制度执行过程中存在的问题,分析其对财务报告的真实性、完整性和有用性等方面的影响并提出相应的对策建议,以期为规范会计核算和提高政府财务报告编制质量提供借...     

构建政府会计规范体系研究

一、政府会计规范的模式20世纪80年代中期以来，世界各国部在推进政府会计改革。国际会计师联合会（IFAC）公共部门委员会（Psc）从1996年起着手制定国际公立单位会计准则，到目前为止，已发布20个以权责发生制为基础的国际公立单位会计准则，一个综合性的以收付实现制为基础的国际公立单位会计准则——《收付实现制会计基础下的财务报告》，完成了《政府财务报告》研究，发布了《资产减值》等征求意见稿。目前近70个国家已经或准备采用国际公共部门会计准则，或者据其调整本国准则。国际货币基金组~,（IMF）2001年制定、2007年修订的《财政透明度手册》和《政府财政统计手册》要求：各国政府应公开政府结构与职能，公开政府的资产、负债、收入和支出信息，公开政府预算编制、执行信息，并要保证这些信息的真实性。     

Polish Public Sector Accounting in Transition: Evidence From the Mid 1990s

The Polish public sector is still under transition that began at the turn of 1989/1990. In the mid-1990s a new significant development in public sector accounting took place. A substantial differentiation of the accounting system was introduced. New elements and relationships appeared, along with general domination of the Accounting Act, tax regulations and the Budgetary Law. The system of basic regulation of accounting and reporting has also changed. There were also some changes in the auditing system. The enactment in 1994 of the Accounting Act has brought to light the political character and political importance of financial information in Poland. This paper presents the current mode of public sector accounting regulation and its relationship with the overall system of Polish accounting regulations. Much attention has been devoted to specific principles of public sector accounting and financial reporting in the public sector, and to government accounting. Some political contaminations and consequences of the current accounting system have been pointed out.     

公共受托责任、政府会计边界与政府财务报告的理论定位

公共受托责任的复杂性与会计系统的固有缺陷决定了单一的会计系统难以满足公共受托责任多元化的信息需求。会计系统在公共领域是该保持固有属性并优化其功能,还是应扩展功能以满足公共领域复杂的信息需求,必须进行抉择。政府会计边界概念在考虑公共受托责任复杂性的前提下,运用成本效益分析,结合系统设计原理界定了政府会计功能选择的范围,并明确了政府财务报告的理论定位。     

关于加强我国政府会计理论研究的几个问题

文章系统分析了政府会计信息的需求和现行预算会计制度存在的主要问题 ,进而提出了加强我国政府会计理论研究的若干意见和建议 ,以期为推动我国预算会计制度改革和政府会计标准建设做好理论准备。     

国际公共部门会计准则的回顾、基本框架及其启示

本文通过回顾国际公共部门会计准则 (IPSASs) 的发展史, 从公共部门财务报告的目标、会计核算基础、会计要素的分类、定义、确认和计量, 以及财务报表的列报等方面, 简要地介绍了国际公共部门会计准则的基本框架及其对我国开展公共部门会计改革和会计标准制定的启示。     

IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers’ Perspectives

The last 30 years have seen public sector accounting in many countries undergo considerable change. More recently, some governments adopted accrual accounting and International Public Sector Accounting Standards (IPSAS), some adopted modified International Financial Reporting Standards (IFRS) while others continued with cash‐based accounting. New Zealand (NZ) has, for more than two decades, followed a sector neutral approach to financial reporting and standard setting where the same accounting standards were applied to all entities in all sectors: for‐profit, not‐for‐profit and the public sector. This period included the adoption of IFRS by for‐profit entities with minor modifications for the public sector. The suitability of IFRS for the public sector has been questioned and, recently, standard setters in NZ decided to adopt a sector‐specific standard‐setting approach with multiple tiers for each sector. The for‐profit sector will continue to follow IFRS but reporting standards for the public sector will be based on IPSAS. In this period of change we sought the views of preparers of public sector financial reports regarding the users of such reports and their preferences for the public sector reporting framework. We also sought the views of the preparers regarding the usefulness of each financial statement for users, and whether the benefits of reporting by their organisations exceeds the costs. The findings indicate support for maintaining IFRS as a basis for reporting in the NZ public sector. However, IPSAS modified to NZ conditions is also perceived as an acceptable option by respondents in this study. The income statement is, in the opinion of the respondents in this study, the most useful statement while cash flows appear to hold little value. A high proportion of respondents believe that the benefits of reporting exceed the costs, which contradicts the view that such reports are mainly compliance documents that provide little value. This finding contributes to the continuing debate on costs versus benefits on the recent introduction of IPSAS as the reporting framework for the public sector and the perceived appropriateness of IPSAS in public sector reporting.     

THE SUBSTANCE OF ACCOUNTING FOR PUBLIC‐PRIVATE PARTNERSHIPS

This article evaluates Public‐Private Partnerships (PPP) accounting practice and the related financial accounting and reporting requirements. Governments across the world are seeking to access private finance to improve public infrastructure. Accounting for PPPs has encountered many difficulties, one of which is the practice by which PPPs are not accounted for as fixed assets on the balance sheet of either the public sector client or the private sector operator. Accounting for PPPs has grown in importance at a time of transition from national Generally Accepted Accounting Practice (GAAP) to International Financial Reporting Standards (IFRS). Under UK GAAP, both client and operator accounting adopt the reasoning – familiar from leasing standards – of the allocation of risks and rewards between the parties to determine the party which should recognize the fixed asset on its balance sheet. The gap in IFRS with regard to operator accounting has been filled by the interpretation IFRIC 12 on service concession agreements: this moves the reasoning from risks and rewards to control, familiar from consolidation standards. The UK Treasury and the International Public Sector Accounting Standards Board (IPSASB) have required/proposed the adoption of the mirror‐image treatment of IFRIC 12. In most, but not all, cases, control will be assessed to rest with the client, which will recognize property, plant and equipment, and not with the operator, which will recognize either a financial asset or an intangible asset on the basis of an assessment of which party bears the majority of risks and rewards. Under both UK GAAP and IFRS, accounting policy choices are strongly influenced by, for the client, governmental control frameworks, and for the operator, by the implications for the profile of distributable profits and for taxation. An important public policy issue is that the national accounts, which for European Union member states must comply with European System of Accounts 1995, will remain on a risks and rewards basis. It is these numbers that will be used in assessments of macro‐fiscal policy and fiscal risks, notwithstanding that the Eurostat version of risks and rewards is even more open to manipulation than were the national financial reporting standards.     

DEVELOPING A CONCEPTUAL FRAMEWORK FOR CENTRAL GOVERNMENT FINANCIAL REPORTING: INTERMEDIATE USERS AND INDIRECT CONTROL

This paper argues that the search for external users of public sector financial reports, and for decisions for which users might plausibly need information that could feasibly be provided in general purpose financial statements, has failed empirically and theoretically. The implications for the construction of a conceptual framework for public sector financial reporting are examined. It is suggested that'intermediate'users operating in an environment of'indirect control'might form an appropriate basis for a conceptual framework. Some tentative observations about such a framework are made and its application in accounting for central government agencies is explored.     

Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government

Informative and transparent financial information in the public sector is crucial for improving public sector management and eradicating corruption. Given this, Indonesia has reformed its public sector accounting, reporting and accountability systems by implementing a dual reporting system known as ‘cash towards accrual’, following similar reforms in developed countries. Drawing on the experience of five local governments (districts) in Indonesia, this study finds that the implementation of the dual reporting system has helped local governments to produce transparent and informative reports. However, the accrual‐based contents of the dual reports produced by the new reporting system are underused for decision making. In addition, there has been a significant increase in costs associated with the implementation of the new accounting regime in the jurisdictions studied. The study also finds that the ability of the users to use information generated by the new accounting system is more important than just a legal and mandatory requirement to use the new system.