支出周期:构造政府预算会计框架的逻辑起点——兼论我国政府会计改革的核心命题与战略次序

用以刻画预算运营流程的支出周期概念是构造预算会计框架最适当的逻辑起点。这一框架能清楚简明地表达各预算运营阶段的关键预算信息,并形成一个循环往复、逻辑严密的完整信息链,为监控预算执行过程、管理财政风险、改进决策制定和强化受托责任提供极大便利。主要由于缺乏清晰的支出周期概念,目前学界对预算会计的概念框架和信息结构的认识依然存在不少误区,可能导致对政府会计改革的核心命题和战略次序的迷失与偏差。

Expenditure Cycle: the Logical Beginning Point for the Construction of Government Budgetary Accounting Framework——Concurrently Nuclear Proposition and Strategic Sequence about Government Accounting Reform in China

The concept of expenditure cycle that aims at describing the budget operational procedure is the most proper logical beginning point for the construction of government budgetary accounting framework.This framework can produce key information about all phase of budget operation,and form a integrated information chain helps to supervise the budget process,manage fiscal risk,improve decision making and strengthen accountability.Because of the inexistence of the concept about expenditure cycle,now we have some erroneous opinions on the concept framework and information structure——maybe lead to the maze of the nuclear proposition and strategic sequence about government accounting reform.