权责发生制论文：权责发生制 收付实现制 政府会计 政府会计要素

权责发生制论文：权责发生制 收付实现制 政府会计 政府会计要素 权责发生制论文:权责发生制 收付实现制 政府会计 政府会计要素 【中文摘要】20世纪80年代以来的新公共管理运动带动了以0ECD国家为代的世界各国在不同范围、不同程度进行的政府会计权责发生制基础改革。经过二十多年的改革,许多国家取得了明显的成效,促进了各国经济的发展。20世纪初爆发的美国金融危机和欧洲政府主权债务危机再次让全世界意识到采用权责发生制基础全面披露政府会计信息的重要性。随着我国财政金融体制改革的深化和公民民主意识的增强,社会各界对政府会计信息的完整性和透明度都有了更高的要求,于是政府部门开始以在网络上公开预算等方式来披露政府会计信息。然而我国基于收付实现制基础上的政府会计体系无法提供满足政府会计信息使用者的需求的信息。基于我国现行政府会计与其信息需求的矛盾和国内外环境的深刻变化,近期我国政府部门加快了权责发生制基础在政府会计中运用的步伐,相继出台了一些促进政府会计权责发生制改革的政策措施。深入研究权责发生制基础在我国政府会计要素确认和计量中的具体运用问题,既具有理论价值,也具有实践意义。一般来说,政府会计的核算基础有收付实现制和权责发生制两种,在具体运用过程中可以对其作一定的修正。收付实现制和权责发生制的区别主要在于权责发生制基础的政府会计信息更有利于对政府绩效的评价和其受托责任的履行。国外政府根据国情分别选用了不同的政府会计基础,他们的改革给我国当前的政府会计改革提供了宝贵的。通过对两种会计基础的比较,得出权责发生制基础 的运用是我国政府会计的现实选择。我国政府会计一直以来采用的都 是收付实现制,从20世纪末才开始在政府会计中运用到权责发生制。 因此在我国进行政府会计基础的转换将会遇到很多难题,尤其是政府 会计要素确认和计量的应用转换。应该统一我国的政府会计体系, 按照权责发生制的要求,重新定义和划分资产、负债、收入、费用和 结余五个政府会计要素。对资产、负债、收入和费用要素的具体确认 和计量问题是政府会计运用权责发生制核算的关键。必须按照权责发 生制的有关原则对政府会计资产、负债、收入和费用要素中的重要项 目重新确认和计量,重点研究在收付实现制基础下没有反映和反映不 全的国有股权、固定资产、应付利息、或有负债等项目,顺利实现它 们的权责发生制确认和计量的转换。为了更好地推进政府会计权责发 生制基础的改革,还需要在立法、准则体系建立、固定资产清查、财 务编制、信息系统的研发和政府会计培训体系等方面完善改革的 配套措施。 【英文摘要】Since the 1980s, the new public management movement has led to governmental reforms of accrual-basis accounting in different areas, to different levels around the world, especially in member countries of OECD. Reforms have achieved remarkable results, greatly promoting the development of national economies. In the early 20th century, the outbreak of the U.S. Financial crisis and European sovereign debt crisis once again made the world aware of the importance of disclosing governmental accounting information on the basis of accrual accounting. In recent years, with China’s fiscal and financial reforms gradually deepening and citizens of the democratic consciousness enhancement, the public have a higher demand of the integrity and transparency of government accounting information. So the government department began to disclose the government accounting information by publicizing budgets in network.Accounting system on the cash basis can not provide the accounting information that the users need.Due to the contradiction between the current government accounting system and the information needed and profound changes in domestic and overseas environment, our governments have speeded up the application process of accrual-basis accounting, and implemented policies and measures to promote reforms of government accrual accounting successively.Research on specific application of accrual basis accounting on accounting elements affirmation and measurement is not only of theoretical value but also of practical significance.Generally speaking, there are two government accounting basis: cash basis and accrual basis. Certain amendments will be made in the specific application. The main difference between cash-basis accounting and accrual-basis accounting is that the governmental accounting information on the accrual-basis is more conducive to the evaluation of government performance and the fulfillment of their fiduciary responsibilities. Foreign governments select different accounting systems according to their situations, and their reforms provide valuable experience for China’s application of government accrual- basis accounting.Through the comparison of two accounting basis,we can conclude that the accrual basis is the realistic choice of Chinese government accounting. Cash basis has been adopting in Chinese government accounting. However, Chinese government accounting began to attempt to apply the accrual basis from the end of the 20th century. Therefore,the basis of the transformation of government accounting will encounter many problems,especially the recognition and measurement of government accounting elements.Accounting system should be unified and standardized. In accordance with the requirements of accrual basis, re-demarcate and define assets, liabilities, income, expense and balance.We must re-recognition and re-measurement the important projects in government assets, liabilities, income and cost. Focusing on the items such as state-owned equity, fixed assets, payable interest contingent liability and so on, which are not reflected or reflected incompletely on the cash basis. In order to better promote the accrual basis reform, we have to consummate the supporting measures of reform in the legislation, the establishment of standard system, the fixed assets inventory, financial reporting, information system development, training system construction and other aspects. 【关键词】权责发生制 收付实现制 政府会计 政府会计要素 【英文关键词】Accrual Basis Cash Basis Government Accounting Elements of The Government Accounting 【目录】我国政府会计确认与计量基础研究 摘要 4-5 Abstract 5-6 第1章 绪论 9-15 1.1 选题 背景及研究意义 9-11 1.1.1 选题背景 9-10 1.1.2 研 究目的及现实意义 10-11 1.2 国内外研究现状 11-14 1.2.1 国内研究现状 11-12 1.2.2 国外改革现 状 12-13 1.2.3 国内外研究现状小结 13-14 1.3 研究 方法与框架结构 14 1.4 主要贡献与不足 14-15 第2章 政府会计基础应用状况分析 15-32 2.1 政府会计基础概述 15-18 2.1.1 收付实现制与权责发生制 15-16 2.2.2 政府会计收付实现制基础与权责发生制基础的比较 16-18 2.2 国外政府会计基础的应用现状 18-22 2.2.1 强式权责发生制 改革——以新西兰为代表 19-20 2.2.2 次强式权责发生制— —以加拿大为代表 20-21 2.2.3 弱式权责发生制——以美国为代表 21-22 2.3 我国政府会计基础应用的基本状况 22-28 2.3.1 我国政府会计基础的历史沿革 22-24 2.3.2 我国政府会计基础应用的困境 24-28 2.4 我国政府会计采用权责发生制基础的必要性 28-32 2.4.1 加强政府资产持续管理的需要 28 2.4.2 防范政府债务风险的需要 28-29 2.4.3 加快转变政府职能需要 29 2.4.4 有效考核政府绩效的需要 29-30 2.4.5 政府审计和社会监督加强的需要 30-31 2.4.6 适应我国政府会计与国际趋同的需要 31-32 第3章 我国政府会计权责发生制应用转换问题研究 32-45 3.1 资产要素的应用转换 32-37 3.1.1 对外投资的权责发生制转换 33-34 3.1.2 存货的权责发生制转换 34-35 3.1.3 固定资产的权责发生制转换 35-37 3.2 负债要素的应用转换 37-41 3.2.1 借入款项的权责发生制转换 39 3.2.2 应付社会保障金的权责发生制转换 39-40 3.2.3 或有负债的权责发生制转换 40-41 3.3 收入和费用要素的应用转换 41-45 3.3.1 税收收入 42-43 3.3.2 非税收入 43-45 第4章 完善我国政府会计权责发生制基础的环境问题研究 45-49 4.1 以立法保障权责发生制的推行 45-46 4.2 构建政府会计准则体系 46 4.3 做好固定资产清查工作 46-47 4.4 研究编制权责发生制基础的政府财务报告 47 4.5 研发权责发生制信息系 统，为改革提供技术支持 47 4.6 建立政府会计职业化管理体 系和继续教育机制提供人力资源保障 47-49 结论与建议 49-50 参考文献 50-53 致谢 53-54 个人简历及 在学期间发表的学术论文 54 【采买全文】 1.3.9.9.38.8.4.8 1.3.8.1.13.7.2.1 同时提供论文写作一对一辅导和论文发表服务.保过包发 【说明】本文仅为中国学术文献总库合作提供，无涉版权。作者如有异议请与总库或学校联系。