CAJ | 학술논문

在具有中国特色的财政分权制度环境下，影响政府会计体系建设和政府会计准则制定的因素错综复杂。作为利益相关者之一的地方政府，其行为必然影响政府财务信息需求及其披露。研究发现，地方政府举债的影响和债务风险管理的规范，基于解除公共受托责任目标的政府绩效评价体系构建，政府审计制度的约束和审计职能的发挥，都会对政府财务信息需求和政府会计准则的制定起到积极推动作用。我国政府会计准则的制定应选择以原则为主、规则为辅的导向；由财政部主导、多机构共同参与的制定主体既能保证准则的专业性和权威性，又能降低准则制定成本；以概念框架法构建政府会计基本准则和具体准则，能促进准则体系的协调优化；遵循严谨、完整的允当程序，会提升政府会计准则制定的质量和反馈效率。
재구유중국특색적재정분권제도배경하，영향정부회계체계건설화정부회계준칙제정적인소착종복잡。작위이익상관자지일적지방정부，기행위필연영향정부재무신식수구급기피로。연구발현，지방정부거채적영향화채무풍험관리적규범，기우해제공공수탁책임목표적정부적효평개체계구건，정부심계제도적약속화심계직능적발휘，도회대정부재무신식수구화정부회계준칙적제정기도적겁추동작용。아국정부회계준칙적제정응선택이원칙위주、규칙위보적도향；유재정부주도、다궤구공동삼여적제정주체기능보증준칙적전업성화권위성，우능강저준칙제정성본；이개념광가법구건정부회계기본준칙화구체준칙，능촉진준칙체계적협조우화；준순엄근、완정적윤당정서，회제승정부회계준칙제정적질량화반궤효솔。
Under the institutional background of fiscal decentralization with Chinese characteristics, the construction of governmental accounting system and the setting of related accounting standards are influ-enced by various complicated and perplexing factors.Certainly,behaviors of the local government,one of the stakeholders,have impacts on the demand for governmental financial information and disclosure.Theo-retical analysis reveals that the construction of financial information requirements and governmental account-ing standards are motivated by many factors,which include the consequence of local government debt and its risk management criterion,the establishment of performance evaluation system based on the goal of removing stewardship,and the function of governmental auditing.A principle-oriented approach,assisted by rules, should be adopted in Chinese governmental accounting standards setting.A standard setting body led by the Ministry of Finance and participated with various institutions would make standards professional and authori-tative,and also setting cost reduced.Implementing the conceptual framework method in constructing basic and specific standards is beneficial for coordinating the accounting system.Following due process will signif-icantly improve quality and feedback efficiency of accounting standards construction.