权责发生制视角的中国公共部门改革:评述与优先议程  

Public Sector Reform in China on Accrual Accounting Perspective:Review and Priorities

作　　者：王雍君[1] 谢林[2] 

机构地区：[1]中央财经大学财经研究院 [2]中国社会科学院财经战略研究院

出　　处：《财政研究》2016年第3期2-14,38,共14页Public Finance Research

摘　　要：全球首份全面实施的公共部门权责制会计、报告与预算距今20年了。许多国家已经或正在加入这一进程,学界亦对此做了大量研究。尽管如此,就促进中国公共部门改革的关键目标而言,转向权责制既非改革清单中的优先事项,亦非其他改革的前提条件。矫正政府职能错位和政府间财政安排的扭曲,特别是构建基于支出周期的全面预算会计以强化预算执行控制,在改革议程中应置于比权责制更优先的位置。The first financial report and budget report of central government on accrual basis worldwide were born 20 years ago. Many countries have or are involved in this process, and a lot of researches have been done in academia. However, for promoting key objectives of public sector reforms, turning to accrual basis is neither priority of the reform list, nor the premise of other reforms. These key-points must be placed in more priority positions than accrual basis in the reform agenda. These key-points include to correct the dislocation in government functions and distortion on intergovernmental fiscal arrangements, and establish comprehensive budget accounting system based on expenditure cycle to strengthen the budget implementation controlling.

关 键 词：权责制 公共部门改革 前景 优先议程 

分 类 号：F812.3[经济管理—财政学] D630[政治法律—政治学]