我国政府会计模式构建过程中主体界定问题初探  

Analysis of The Entity Definition in Chinese Government Accounting System

作　　者：叶龙[1] 冯兆大[1] 

机构地区：[1]东北财经大学内部控制与风险管理研究中心,116025

出　　处：《会计研究》2006年第9期69-75,共7页Accounting Research

摘　　要：我国政府会计体系改革的起步相对较晚,有些方面滞后于财政预算管理体制的改革,而且与国际惯例之间也存在着一定的差距,因此适应我国经济体制和财政体制改革的需要。特别是适应我国加入WTO的新形势,积极推进政府会计体系的改革,将是我国下一步会计改革的重要内容。在这个过程中,我们认为首先应当思考这样一个问题,即未来政府会计体系的界限应当在哪里划定?或者说,究竟什么样的经济主体属于“政府”,应当纳入到未来的政府会计体系中?本文在借鉴GASB成功经验的基础上从“组织性质”和“资金来源与用途”两个角度提出了“双主体”模式的初步设想。Our government accounting system was started comparatively later.It is far behind the reform of finance budgeting management system,and there is a lot to be done before it reaches the world level.Therefore,in order to assisting the economic system and finance system reform,and especially meeting the challenge of the new entrance to WTO,the government accounting system reform will be one of the most important work to do.Since the reform is a must,we should first settle an issue,that is to say,the boundary of the gov- ernment accounting system.In other words,we must define which economical entity should be included in the government accounting system.On basis of the successful experience of GASB,we propose a“double elements”system from the aspects of“nature of the or- ganization”and“the source and the use of the capital”.

关 键 词：政府会计 主体理论 双元模式 

分 类 号：F810.6[经济管理—财政学]