政府财务报告目标重塑与体系重构研究.doc
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政府财务报告目标重塑与体系重构研究,17000字我自己的毕业论文，原创，仅在本站独家提交，推荐使用 摘要我国特殊的社会主义市场经济体制自从加入wto以后逐渐完善，市场经济的发展要求对“市场” 与“政府”的关系重新定位，建立与新定位相配套的公共财政体制。近十几年以来，我国市场经济发展取得了辉煌成就。经济发展推动了各项制度的...
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政府财务报告目标重塑与体系重构研究
17000字
我自己的毕业论文，原创，仅在本站独家提交，推荐使用
摘 要
我国特殊的社会主义市场经济体制自从加入WTO以后逐渐完善，市场经济的发展要求对“市场” 与“政府”的关系重新定位，建立与新定位相配套的公共财政体制。近十几年以来，我国市场经济发展取得了辉煌成就。经济发展推动了各项制度的变更。2006年企业会计基本准则与具体准则的颁布，为我国的企业会计与国际趋同打下坚实的基础。然而，和国内企业会计与外国会计的研究对比，我国政府会计的改革研究比较落后，至今尚未建立起真正的政府会计，因而我国政府会计研究显得尤为重要。权责发生制为基础所提供的财务信息在提高政府财政的透明度、促进政府部门提高运行效率、增强政府的持续性执政能力等方面都发挥着积极地作用。政府财务报告向各类会计信息使用者所提供的信息是否真实、完整和可靠将直接关系到政府履行责任的情况。它不仅是政府会计信息的主要载体，也是当局借以履行与解脱其受托责任的有力依据。假设政府的财务报告所提供的内容不全面，采用的会计核算方式欠缺合理性，财务信息不具备可靠性，肯定难以使公众信服并会误导政府财政资源的提供者、监督部门和其他的使用者，造成整个社会资源的浪费。
全文就以分析我国的政府财务报告改革的必要性、目前存在的问题入手，通过综合以往专家学者的研究，借鉴典型政府的财务报告，并根据本国特殊的国情，分析政府财务报告的目标如何界定、报告使用主体及所需信息有哪些，并且分析我国政府财务报告体系的具体包含的内容，以探讨基于权责发生制的政府财务报告目标的重塑和适合本国国情的政府财务报告体系的重构。
关键字：权责发生制，政府财务报告，目标，体系
Abstract
The Chinese special socialist market economic system gradually improved since joining the WTO. Requirements of the market economy repositioning rlations "government" and "market" establish the new positioning would like supporting public finance system . In recent years, The development of market economy in our country obtained the magnificent achievement. Economic development promoting the change of the system. Publication of detailed standards in 2006 business accounting, for our country enterprise international convergence of accounting and lay a solid foundation. However, compared with the study of corporate accounting and foreign government accounting, research on the reform of government accounting in China is lagging behind, has not established the real government accounting, which studies the Chinese government accounting reform is particularly important. The accrual based financial information provided is playing a positive role in improving fiscal transparency, promote the government departments to improve operational efficiency, enhance the ruling ability of the government and other persistent. Government financial reporting compliance to all kinds of information provided by the user of the information is true, complete and reliable degree will directly related to the government accountability. It is the main carrier of government financial information, but also for a strong basis in order to get rid of their fiduciary responsibilities. If the government provided content incomplete accounting reports, accounting for the lack of scientific, rational, financial information does not have the true, complete and reliable, it is difficult to convince the public and will mislead the government financial resources provider, supervision departments and other users, causing the waste of social resources.
This article from the current necessity, analysis of China's government financial reporting reform problems, by synthesizing previous research experts and scholars of other countries, the government financial report, combined with their actual situation, to explore the government financial reporting objectives to reshape the accrual basis and fits the situation of our country government financial report system reconstruction based on.
Through this research, how to define, analyze the government financial reporting objectives report using the body and required what information, and analysis of financial reporting system in China government's concrete contents. According to the situation in our country now, and put forward some ideas reconstruction system, in order to improve our accrual government financial reporting system.
Key words: accrual, government financial reports , target, system
目 录
引言.......................................................1
第一章 政府财务报告相关理论概述.................................2
1.1政府会计的确认基础...........................................2
1.1.1收付实现制..............................................2
1.1...
17000字
我自己的毕业论文，原创，仅在本站独家提交，推荐使用
摘 要
我国特殊的社会主义市场经济体制自从加入WTO以后逐渐完善，市场经济的发展要求对“市场” 与“政府”的关系重新定位，建立与新定位相配套的公共财政体制。近十几年以来，我国市场经济发展取得了辉煌成就。经济发展推动了各项制度的变更。2006年企业会计基本准则与具体准则的颁布，为我国的企业会计与国际趋同打下坚实的基础。然而，和国内企业会计与外国会计的研究对比，我国政府会计的改革研究比较落后，至今尚未建立起真正的政府会计，因而我国政府会计研究显得尤为重要。权责发生制为基础所提供的财务信息在提高政府财政的透明度、促进政府部门提高运行效率、增强政府的持续性执政能力等方面都发挥着积极地作用。政府财务报告向各类会计信息使用者所提供的信息是否真实、完整和可靠将直接关系到政府履行责任的情况。它不仅是政府会计信息的主要载体，也是当局借以履行与解脱其受托责任的有力依据。假设政府的财务报告所提供的内容不全面，采用的会计核算方式欠缺合理性，财务信息不具备可靠性，肯定难以使公众信服并会误导政府财政资源的提供者、监督部门和其他的使用者，造成整个社会资源的浪费。
全文就以分析我国的政府财务报告改革的必要性、目前存在的问题入手，通过综合以往专家学者的研究，借鉴典型政府的财务报告，并根据本国特殊的国情，分析政府财务报告的目标如何界定、报告使用主体及所需信息有哪些，并且分析我国政府财务报告体系的具体包含的内容，以探讨基于权责发生制的政府财务报告目标的重塑和适合本国国情的政府财务报告体系的重构。
关键字：权责发生制，政府财务报告，目标，体系
Abstract
The Chinese special socialist market economic system gradually improved since joining the WTO. Requirements of the market economy repositioning rlations "government" and "market" establish the new positioning would like supporting public finance system . In recent years, The development of market economy in our country obtained the magnificent achievement. Economic development promoting the change of the system. Publication of detailed standards in 2006 business accounting, for our country enterprise international convergence of accounting and lay a solid foundation. However, compared with the study of corporate accounting and foreign government accounting, research on the reform of government accounting in China is lagging behind, has not established the real government accounting, which studies the Chinese government accounting reform is particularly important. The accrual based financial information provided is playing a positive role in improving fiscal transparency, promote the government departments to improve operational efficiency, enhance the ruling ability of the government and other persistent. Government financial reporting compliance to all kinds of information provided by the user of the information is true, complete and reliable degree will directly related to the government accountability. It is the main carrier of government financial information, but also for a strong basis in order to get rid of their fiduciary responsibilities. If the government provided content incomplete accounting reports, accounting for the lack of scientific, rational, financial information does not have the true, complete and reliable, it is difficult to convince the public and will mislead the government financial resources provider, supervision departments and other users, causing the waste of social resources.
This article from the current necessity, analysis of China's government financial reporting reform problems, by synthesizing previous research experts and scholars of other countries, the government financial report, combined with their actual situation, to explore the government financial reporting objectives to reshape the accrual basis and fits the situation of our country government financial report system reconstruction based on.
Through this research, how to define, analyze the government financial reporting objectives report using the body and required what information, and analysis of financial reporting system in China government's concrete contents. According to the situation in our country now, and put forward some ideas reconstruction system, in order to improve our accrual government financial reporting system.
Key words: accrual, government financial reports , target, system
目 录
引言.......................................................1
第一章 政府财务报告相关理论概述.................................2
1.1政府会计的确认基础...........................................2
1.1.1收付实现制..............................................2
1.1...
