政府财务会计与预算会计的适度分离与协调:一种适合我国的改革路径

我国现有预算会计系统的局限性引发了理论界与实务界的改革诉求。理论研究者们希望通过引入西方国家的政府会计概念与企业会计中的应计制基础对我国现有预算会计系统进行改造,以便披露完整的政府财务状况与运营业绩等财务信息。然而,一味强调以政府会计取代预算会计,在政府会计系统中直接提高应计制运用的比重,又必将削弱会计系统的预算管理功能。本文借鉴了IPSAS第24号准则等规范的做法,分离并协调政府财务会计与预算会计系统,试图改变政府会计改革的两难局面。

Separating and Cooperating between Governmental Financial Accounting and Governmental Budget Accounting: A Suitable Reforming Path in China

The budget accounting system of China needs to be reformed because of its deficiencies. Researchers introduce the concept of Governmental Accounting in western countries and accrual basis to the budget accounting system of China, in order to disclosure integrated accounting information about financial conditions and operating achievement of governments. However, the introduction of governmental accounting system in western countries and accrual basis to China could impair the functions about budget management of accounting system. The thesis respectively restructures the governmental financial accounting system and budget accounting system based on IPSAS No 24, and chooses the accounting basis and reform objective on the two systems.