权责发生制政府综合财务报告制度下政府合并财务报表编制问题研究.doc

权责发生制政府综合财务报告制度下政府合并财务报表编制问题研究
李建发赵军营
厦门大学党委厦门大学管理学院会计系厦门大学管理学院
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摘    要:
根据国务院批转财政部《权责发生制政府综合财务报告制度改革方案》的规定,我国自2017年起开展政府财务报告编制试点。政府合并财务报表作为权责发生制政府综合财务报告的核心内容,其编制工作已迫在眉睫。本文基于国际上先行国家政府合并财务报表的研究成果和对我国政府会计改革现状的分析,在权责发生制政府综合财务报告制度下,探讨公开透明、既符合我国实际又与国际接轨的政府合并财务报表的有关问题;从政府综合财务报告目标与财务报表合并范围、信息质量与合并方法等角度,研究政府合并财务报表编制的相关理论;分析我国政府合并财务报表编制的难点并提出相关政策建议。
关键词:
政府合并财务报表; 合并范围; 合并方法;
作者简介:李建发,厦门大学党委副书记、副校长,管理学院会计系教授,博士生导师。
作者简介:赵军营,厦门大学管理学院博士研究生。
基金:国家自然科学基金项目“国家治理情境下政府综合财务报告体系构建(71473211)”
Study on the Governmental Consolidated Financial Statements Preparing Problems under Accrual prehensive Financial Reporting Institution
Li Jianfa Zhao Junying
Abstract:
According to the provisions of the accrual prehensive financial reporting institution of the reform program which was submitted by the Ministry of Finance and ratifi ed by the State Council, government financial reporting will be launched in the pilots since 2017. As the core content of governmental financial reporting, the preparation of governmental consolidated financial statements is imminent. Considering those pioneers which research on the introduction of consolidated financial statements in the public sector and the current situation of Chinese government accounting reform, this article explores the issues of government consolidated fi nancial statements, which is open and transparent, consistent with international conventions and Chinese actual situation. Subsequently, it analyzes the theories of consolidated fi nancial statements in terms of objectives and area of fi nancial reporting, the information quality and consolidation methods. Moreover, it analyzes the obstacles and problems on the process of establishment and provides some public policy suggestions.
Keyword:
Governmental Consolidated Financial Statements; Area of Consolidation; Consolidation Methods;
一、引言
自上世纪八十年代以来,受新公共管理运动的影响,西方多数国家进行了公共部门管理变革,广泛运用民营化、合同外包、政府和社会