澳大利亚权责发生制政府预算与会计改革的分析与借鉴  

Analysis and Reference of Australian Accrual Basis Governmental Budget and Accounting Reform

作　　者：戚艳霞[1] 王戍 

机构地区：[1]审计署审计科研所,北京100086

出　　处：《会计与经济研究》2015年第6期28-42,共15页Accounting and Economics Research

基　　金：国家社会科学基金项目(13CGL028);中国博士后科学基金特别资助项目(2014T70091);财政部全国会计科研课题(2015KJB007)

摘　　要：澳大利亚政府预算与会计改革具有鲜明的实践特征,改革过程体现了顺应社会经济环境的变化并将这种变化融入到预算编制、执行、核算、监督等具体管理流程的特点,改革内容强调健全的法律保障、制度协调和机制优化,为公共财政管理提供全面、高质量的政府预算与会计信息。综合阐述澳大利亚政府预算与会计改革在搭建立法框架、协调优化制度、完善报告体系等方面的做法,分析其改革的制度和技术特点、核心内容及对公共治理的影响。结合中国政府会计改革的整体规划及所处环境,提出澳大利亚经验做法对中国政府会计改革的启示:健全财政法律体系;实现政府预算、会计与审计"三轮联动"协同发展;提升政府预决算报告和财务报告的质量及有效衔接;促进政府会计准则与政府财政统计的衔接。Reform of Australian public budget and government accounting has distinctive features. It follows the changes in the socio-economic environment and integrates these changes into all aspects of specific management activities,such as budgeting,implementation,monitoring,etc. In order to provide comprehensive,high-quality budgetary and accounting information,Australian reform emphasizes sound legal protection,system construction and mechanisms coordination. This paper comprehensively illustrates the construction of legal framework,the role played by Australian government's budget and accounting reform in the improvement in institutions and financial reporting system,and analyzes Australian government's institutional and technical characteristics,core content and its effect on public governance during the accrual basis reform. This paper further analyzes the reference of Australian budget and government accounting reform to the establishment of China's accrual-based consolidated financial reporting system: improving fiscal legal system,realizing the interaction among government budget,accounting and audits,enhancing the quality of government budget reports and financial reports,and linking the government financial statistics to government accounting standards.

关 键 词：政府预算 政府会计 权责发生制 财政问责 公共治理 

分 类 号：F811.3[经济管理—财政学] F810.6