政府会计基础比较研究——传统的收付实现制与崛起的权责发生制,孰优孰劣?  

Comparative Analysis on Foundation of Government Accounting

作　　者：陈胜群[1] 陈工孟[1] 高宁[1] 

机构地区：[1]香港理工大学深圳研究院中国会计与金融研究中心,518034

出　　处：《会计研究》2002年第5期34-39,共6页Accounting Research

摘　　要：传统上 ,政府受托责任的核心是反映政府部门预算执行情况以及支出是否符合有关法律法规要求 ,这一定位并不完全适应剧变了的经济环境的内在要求。在当今经济全球化的大背景下 ,政府受托责任的具体内容与形式发生了根本性的变化。是关注现金流以做到切实遵守预算 ,还是注重资源及其使用以提高效率和效果 ,这种由不同的公共管理理念决定的会计目标差异 ,必然导致不同的会计技术选择 ,更直接地说 ,它决定了政府会计方法基础的选择。本文通过对两种会计基础的深入研究 ,认为在政府会计领域采用传统的单一会计基础有一定局限性 ,应该借鉴国际经验有选择地进行权衡取舍 ,循序渐进地实施相关改革。Traditionally, the core of government accountability lies in the way that government budgeting is being implemented and whether the government expenditures are made in compliance with rules and regulations. This positioning may no longer fit the needs of the changing economic environment. In this era of globalization, the government accountability is also changing. Whether the focus is on cash flow in strict compliance with budget or resource utilization that maximizes the effectiveness and efficiency is largely determined by the public administration objective, which in turn determines the accounting techniques to be chosen. Through in-depth analysis on the two basic accounting concepts, this paper concludes that the adoption of a single accounting concept has its limitations. Instead, our government accounting and budgeting should borrow the experiences from some countries who have adopt accrual basis in their domestic practices, choose the practical ways and promote China's reform process gradually.

关 键 词：比较研究 政府会计 收付实现制 权责发生制 

分 类 号：F810.6[经济管理—财政学]