政府会计确认基础与权责发生制预算改革的思考

我国新发布的《政府收支分类改革方案》,对现行政府会计确认与计量基础提出了挑战。尽管现行的完全收付实现制存在着诸多问题,但鉴于权责发生制改革可能诱发自由裁量权的非规范性扩张,缺乏必要的人力资源支撑体系等因素,现在实行完全的或修正的权责发生制计量原则的条件还不成熟。本文认为,采用修正的收付实现制是可行的现实选择。

Reconsideration about Governmental Accounting Basis and Accrual Basis Budgeting Reformation

The Scheme for Reformation of Governmental Income and Expenditure Classification issued in Feb. 2 006 brings a challenge to basis of current government accounting. Although present cash basis accounting has many problems, taking into account that accrual basis accounting reformation may induce abnormal expansion of discretion power and lack of necessary human resource system support, it is yet not appropriate time to implement either absolute or adjusted accrual basis principles. In the author's opinion, using adjusted cash basis principles is the feasible and realistic choice.