浅议我国预算会计制度的内涵和缺陷

预算会计制度是以预算管理为中心的国家财政和行政、事业单位进行会计核算的规范,包括《事业单位财务规则》、《行政单位会计制度》、《事业单位会计制度》、《财政总预算会计制度》等。我国现行的预算会计制度存在一定缺陷,这些缺陷增加了金融风险发生的概率。因此,应该完善预算法,建立政府会计体系;加快国库集中收付制度改革,完善国库集中收付的收缴、支付、监控机制;加强账户管理并且完善财务报告体系,以弥补我国预算会计制度漏洞。     

浅谈权责发生制在预算会计中的应用

我们的预算会计包括财政总预算会计,行政单位会计,商业单位会计。预算会计和西方国家,主要是政府的预算收入和支出的会计活动。在中国政府的预算收入和支出账户的预算会计的活动,包括财政总预算会计和行政单位会计。我们目前的预算运行现金基础会计制度,这个体制,在过去的几十年基本上满足和适应中国的财政预算会计和行政事业单位会计的需求。但自20世纪90年代,一些主要的西方国家政府,政府预算和会计已逐步引入权责发生制的概念,这一成绩也得到了越来越多国家的重视和使用,已成为世界的预算和政府会计的一大趋势和发展方向。随着中国社会主义市场经济体制,建立和完善现有的基于收付实现制的会计制度不完整地反映会计信息披露。其自己的预算管理制度的局限性,不能满足“三项改革”的深化,不利于整合与国际会计惯例,因此,改变现金收付制会计的权责发生制为基础的预算现实选择。     

关于我国预算会计改革的探讨

随着不同时期经济体制的改革,我国预算会计制度进行过几次重大的变革。我国预算会计制度主要由财政总预算会计制度、行政单位会计制度、事业单位会计制度、事业单位会计准则构成。在政府预算中,这些制度起到了非常大的作用,然而在目前国际会计准则走向趋同的趋势下,我国政府收付实现制的预算会计开始向权责发生制过渡。针对目前我国预算会计改革的一些现状,本文结合我国国情提出了一些改革的设想。     

关于改革我国预算会计核算基础的思考

以收付实现制为基础的预算会计存在不少弊端，而以权责发生制为基础的预算会计具有明显的优越性；改革我国预算会计核算基础要处理好如下关系：预算与会计的关系；权责发生制与收付实现制的关系；中国特色与国际惯例的关系。     

现行预算会计制度改革的中长期思路

一、中期改革思路第一,根据当前部门预算编制、国库集中支付制度以及政府采购制度改革的需要,及时制定和修改相关的法规、制度。为了适应政府预算和会计改革的要求,必须相应调整现行的预算会计制度并出台新的配套法律法规。例如,及时制定与国库集中支付制度、政府采购制度改革相适应的会计账务处理办法;对于实行国库集中支付和政府采购以后,预算单位无法取得原始记账凭证问题做出特别规定;对与预算执行有关但已明显落后于形势的会计制度(如基建财务会计制度)进行更新等。第二,部分资产和负债采用收付实现制,但预算拨付仍以收付实现制为主。1…     

浅谈我国预算会计体系的改革及发展

我国现行的预算会计制度是1998年1月1日正式实行的,现行的预算会计越来越不能满足经济和社会发展的需要,主要表现在:现行预算会计体系不合理:收付实现制预算会计基础存在一定的局限性:会计报告信息不够完整等方面.本文针对我国现行预算会计体系中存在的问题及不足,界定我国的预算会计体系,并应向政府会计体系靠拢.应建立和完善我国政府财务报告体系,使我国预算会计改革既要与国际惯例接轨又不乏中国特色.     

浅析预算会计核算基础的改革

长期以来,我国预算会计一直以收付实现制为会计基础,仅在事业单位的部分领域和部分交易事项中采用权责发生制。21世纪预算会计环境发生了巨大的变化,进而引起政府及事业单位的经济活动日趋多样化和复杂化,收付实现制预算模式弊端逐渐显现。因此,会计确认基础也应予以改进和完善。     

浅析预算会计制度改革对现役部队单位会计作用

本文对预算会计及其预算会计制度进行了简要的阐述,并对预算会计制度的重要意义和内容进行介绍,最后以预算改革、国库集中收付制度改革和部队采购制度的改革对现役部队单位会计的影响进行了分析。笔者认为预算会计制度改革具有重要意义,其决定了部队财务改革的成败。     

政府预算会计采用权责发生制可行性分析

传统的政府预算编制和预算会计核算一般以收付实现制为基础。随着社会的不断进步与发展,一种较收付实现制更加全面、完整、准确地反映政府综合财政经济状况的核算基础——权责发生制逐步被引入政府预算编制和会计核算领域。本文论述了我国政府预算会计引入权责发生制的必要性,最后探讨了预算会计引入权责发生制的设计。     

政府预算会计权责发生制改革问题及策略探讨

政府预算会计采用的是收付实现制,但是在政府转变职能、推动财政体制改革、加强政府财政监督以及绩效考核等方面的改革中,会计收付实现制已经不能满足政府各项事务预算的要求。预算会计权责发生制相较于收付实现制而言更具有精确性、有效性和及时性的特点,从而引用了权责发生制。文章对政府预算会计权责发生制的重要性、重点、难点进行了分析,提出了具体建议。     

Budgetary institutions and fiscal discipline: Edmund Burke's insightful contribution

Recent developments in the political economy of public finance literature have focused on the features of budgetary institutions that facilitate budgetary discipline — a sub-discipline of constitutional economics. In this literature, there has been no attempt to trace the development of economic thought on the relationship between budgetary institutions and fiscal discipline. This may be because debt accumulation in peacetime is seen as a late twentieth-century phenomenon. As a result, Edmund Burke's contribution, in his speech ‘On Economical Reform’, seems to have been forgotten. This paper highlights Burke's contribution and identifies the extent to which it captures those features of budgetary institutions that are currently recognized as facilitating budgetary discipline.     

Optimal Public Debts, Sustainable Deficits, and Budgetary Consolidation

It is hardly surprising that government budgets have always been widely debated inboth the political and academic arenas as public finances in general, and the budgetin particular, reflect the political and ideological colour of the government whichruns the state. No less inevitable are academic debates on budgetary issues giventhat economics is a multi-paradigmatic science. This background makes all the moremysterious the current complete consensus on the need for budgetary consolidationand the overwhelming acceptance of the `balanced budget' principle in politics as wellas in academic economics. In the paper, this position is questioned by producing a simple model of optimal public debt, sustainable deficits and optimal budgetary consolidation. Different possible trajectories of fiscal restriction and expansion – based on a Post-Keynesian and Rational Expectations paradigm alternatively – are then being empirically tested by comparing the German and British historical accounts of public finances over the past three decades.     

Endogenous growth, welfare and budgetary regimes

Within an optimizing endogenous growth model with productive public capital and government debt, we derive and characterize on the balanced growth path a set of welfare-maximizing fiscal rules under different budgetary regimes. It is shown that optimal fiscal policy depends on the specific budgetary stance considered.     

完善我国预算决策与管理制度的模式选择

预算决策与管理制度目标模式取决于财政制度模式。不同的财政制度模式下,预算决策与管理制度模式是不同的。而我国财政改革的目标模式,是建立与社会主义市场经济体制相适应的公共财政制度,因此,完善我国预算决策与管理制度的目标模式就是建立我国公共财政下的公共预算制度。     

Debt, Growth and Budgetary Regimes

Within the Barro (1990) model of productive public services, but with the inclusion of public debt, we derive and characterize on the balanced growth path, a set of welfare‐maximizing fiscal rules under two budgetary regimes – one with only the standard dynamic government budget constraint, and the other involving the golden rule of public finance. We demonstrate analytically that the optimal fiscal policy differs in the two budgetary regimes considered. We also analyse two cases within the second regime: one, where the ratio of current spending to tax revenues is parametrically given, and another, where this ratio is optimally chosen by the government.     

基于风险偏好的报酬契约与预算松弛研究

风险偏好与预算松弛之间的关系是报酬契约能否有效解决预算松弛问题的重要前提.本文根据报酬契约设计中风险分摊和激励的关系,设计了三种不同类型的报酬契约,采用实验的方法研究在这三种不同类型的报酬契约下,预算下级风险偏好与预算松弛之间的关系.实验结果表明,风险偏好与预算松弛相关,但这种相关性会随着报酬契约的不同而变化.在风险分摊型报酬契约下,预算松弛的程度与预算下级的风险厌恶程度成正比;在激励补偿型报酬契约下,预算松弛程度与预算下级的风险厌恶程度成反比;在风险分摊和激励改善型报酬契约下,无论何种风险偏好的预算下级,预算松弛程度与前两种报酬契约相比会有不同程度的减少.     

Budgetary constraints and programmatic choices by Flemish subsidized theatres

We analyse programmatic choices of Flemish theatres and examine how they are affected by the theatres’ budgetary situation. Following Lancaster's characteristics approach, we identify several output characteristics of individual Flemish theatres during the period 1980 to 2000. A simultaneous equation approach is used to capture the theatre managers’, subsidizing government's and consumers’ behaviour. We find that changes in the budgetary situation of a theatre are translated into changes of both the ‘amount’ and the nature of the theatre's output. The budgetary impact on artistic choices has intensified since the introduction of a 4-yearly instead of yearly allocation of subsidies. The decrease in financial risk for the individual theatres leads to an increase in artistic risk-taking.     

Political economy of eastern enlargement of the European Union: Budgetary costs and reforms in voting rules

Eastern European countries are likely to be major recipients of European Union (EU) funds after membership, which has created serious concern among incumbent members. The EU has devised reforms of budgetary rules to limit the funds that will flow to the East. Using a political economy model and drawing on the experience of previous enlargements, this paper argues that such pre-accession reforms will be ineffective because they can be reversed by a coalition of Eastern European countries after membership. The paper then estimates budgetary costs of eastern enlargement. A better way to resolve budgetary concerns is to reform voting rules rather than budgetary rules, before eastern enlargement.     

Budgetary decomposition and yield spreads

With a panel VAR of 10 Euro area countries, we studied the budgetary determinants of government bond yield spreads vis-à-vis Germany between 1999Q1 and 2012Q4. We find that rising bid ask, VIX and debt differentials increase yield spreads; and improvements in the budget balance, higher growth prospects and depreciation lower the spreads. Moreover, rises in public wages or in social expenditure increase spreads, while increases in direct and indirect taxes lower the yield spreads. In the post-2007Q3 crisis period, rising expenditure components (except subsidies) increased spreads.     

Economic Growth,Public Debt and Welfare: Comparing Three Budgetary Rules

Abstract. We present an endogenous growth model with externalities of capital and elastic labor supply where we allow for public debt and welfare‐enhancing public spending. We analyze different debt policies as regards convergence to a balanced growth path and their effects on long‐run growth and welfare. Three budgetary rules are considered: the balanced budget rule, a budgetary rule where debt grows in the long run but at a rate lower than the balanced growth rate and a rule where public debt grows at the same rate as all other economic variables but where it guarantees that the intertemporal budget constraint is fulfilled.