华东经济管理
華東經濟管理
화동경제관리
East China Economic Management
2011年
10期
82~84
,共null页
总预算会计制度 财政风险管理 政府负债 权责发生制
總預算會計製度 財政風險管理 政府負債 權責髮生製
총예산회계제도 재정풍험관리 정부부채 권책발생제
general budget accounting system； fiscal risk management； government debts； accrual basis；
政府负债方面的会计信息对于财政风险管理有举足轻重的作用。然而,现行财政总预算会计制度由于主体地位的缺失造成会计信息的不统一,科目设置的单一造成核算信息不明晰,收付实现制基础造成负债信息不完整,这些必然影响到财政风险管理所需要的信息数量和质量。因此,文章基于财政风险管理的角度,提出增强总预算会计的统一性,明晰政府负债的核算内容、并结合逐步引入＂权责发生制＂等措施对财政总预算会计制度进行改革的建议和措施。
政府負債方麵的會計信息對于財政風險管理有舉足輕重的作用。然而,現行財政總預算會計製度由于主體地位的缺失造成會計信息的不統一,科目設置的單一造成覈算信息不明晰,收付實現製基礎造成負債信息不完整,這些必然影響到財政風險管理所需要的信息數量和質量。因此,文章基于財政風險管理的角度,提齣增彊總預算會計的統一性,明晰政府負債的覈算內容、併結閤逐步引入＂權責髮生製＂等措施對財政總預算會計製度進行改革的建議和措施。
정부부채방면적회계신식대우재정풍험관리유거족경중적작용。연이,현행재정총예산회계제도유우주체지위적결실조성회계신식적불통일,과목설치적단일조성핵산신식불명석,수부실현제기출조성부채신식불완정,저사필연영향도재정풍험관리소수요적신식수량화질량。인차,문장기우재정풍험관리적각도,제출증강총예산회계적통일성,명석정부부채적핵산내용、병결합축보인입＂권책발생제＂등조시대재정총예산회계제도진행개혁적건의화조시。
Accounting information of government’s debt information plays an important role in managing fiscal risk.However,current general budget accounting system has some drawbacks which include non-uniform accounting information caused by the lack of dominant position,the obscure information caused by few subjects,and incomplete debt information cased by no cash basis accounting.These drawbacks inevitably affect the amount of information and quality for the fiscal risk management.Therefore,from the perspective of fiscal risk management,this article provides some reform proposals and measures for general budget accounting system.The first proposed method is to enhance the uniformity of the total budget accounting.The second proposed way is to clear the contents of government debt in budget accounting.Finally accrual basis accounting can be introduced into to budget accounting system gradually.
