现行预算会计系统的信息“赤字”及改进策略分析

政府会计信息的需求机制是一项客观的要求,影响到会计信息披露的范围和质量要求;而会计信息的供给机制则存在一定的主观性,并且受到技术和规范上的限制。我国现行的预算会计在信息供求层面上,呈现出明显的信息披露不足,存在着“信息赤字”问题。分析经济、政治、社会环境以及国际新公共管理运动的要求,改革预算会计体系,建立政府会计体系已经成为必然的趋势,这是减少信息赤字、有效地评价政府和进行决策的前提和基础。

The Information Deficit in Current Budgetary Accounting System and Its Countermeasures

The demand mechanism of financial information from the government is an objective requirement. It affects the scope and quality of financial information disclosure. But the supply mechanism of accounting information is a subjective requirement. It is restricted by techniques and stipulations. In the current budgetary accounting system, there is apparent deficiency of information disclosure and information deficit. So it is a trend to analyze economic, political, and societal environment, and the requirement from international new public management activity, and to improve budgetary accounting system, and to set up governmental accounting system. These are the premises and basis for the decrease of information deficit, effective evaluation of the government, and for decision making.