摘要
I
权责发生制政府综合财务报告研究
中文摘要
新公共管理运动的兴起，使得英美等西方国家在完善政府会计制度、改进政府财
务报告方面做出了相当大的改革，在一定程度上提高了政府绩效以及政府财务信息的
透明度。我国目前正处于转变政府职能、改革财政体制的大背景下，这些宝贵的政府
财务报告改革经验是非常值得我国学习和借鉴的。2011 年，财政部在部分省市正式
开始了权责发生制政府综合财务报告的试编工作，并于 2012 年扩展到 23 个省市。目
前，已经要求全国所有的省市试编权责发生制政府综合财务报告

首先，本文对我国政府综合财务报告的研究背景与意义进行了分析，并对国内外
相关文献进行了整理和评述。公共受托责任理论、新公共管理理论以及政府职能理论
是政府综合财务报告的理论基础。然后，本文对我国政府财务报告的现状、存在的问
题以及改革的必要性进行了探讨，并在此基础上介绍了权责发生制下政府综合财务报
告的试编情况。接着，本文介绍了美国、英国、德国和法国等西方国家在政府综合财
务报告改革过程中取得的成功经验，并进行差异性比较与分析，从中得出对我国的启
示：要有明确的会计准则体系、要和财政预算的改革协同发展、要有全面完整的政府
综合财务报告内容、要建立完善的审计制度以及要把受托责任的履行情况作为主要报
告目标。最后，在前文理论研究、具体试编情况介绍以及西方国家经验总结的基础上，
对我国政府综合财务报告的改革提出建议和对策：一是树立政府综合财务报告的“双
重导向观”并采取“渐进式”的改革路径；二是重构我国政府综合财务报告的体系；
三是研究相应的配套措施，包括尽快建立权责发生制基础上的一系列政府会计具体准
则、深化公共管理体制的变革和创新、培养政府会计方面的专业人才、开发完善的会
计信息系统、建立审计和信息公开制度等五个方面

关键词：权责发生制，政府综合财务报告，政府会计
作 者：黄 诚
指导老师：张雪芬Abstract Research on accrual comprehensive financial report of the government in our country
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Research on accrual comprehensive financial report of the
government in our country
Abstract
With the rise of new public management movement,UK,the United States and other
western countries have made substantial reforms in terms of perfecting the government
accounting system and improving the financial report of the government.To a certain
extent,the transparency of the government performance and the government’s financial
information have been increased.Under the background of re-definition of the
government’s function and the reform of financial system,these precious financial report
reform experiences of the government are worth learning and using in our country.It is in
2011 that China began to draw up the accrual consolidated financial report of the
government in 11 provinces, and extended to 23 provinces in 2012.At present, the
government has asked all of the country&39;s provinces and municipalities drawing up the
accrual consolidated financial report of the government.
First of all,this paper analyzes the accrual accounting of the government
comprehensive financial report’s background research and significance research,the
government financial reporting system in China and abroad.Public accountability
theory,new public management theory and the governmental function theory are the
theoretical basis of the comprehensive financial report.Then,this paper discusses the
present status,some problems and the necessity of the reform about the government
financial report,On this basis, this paper introduces the accrual comprehensive financial
report of the government.Then,this paper introduces the success experience in the process
of the comprehensive reform of the financial report in the western countries,such as the
United States,UK, Germany and France.At the same time,this paper compares the
differences and gets the inspirations to our country: a clear system of accounting
standards,the coordinated development with the reform of the budget,comprehensive
government financial report contents,the perfection of the audit system and the execution
of fiduciary duty as our main report target.Based on the above mentioned,this paper putsResearch on accrual comprehensive financial report of the government in our country Abstract
III
forward the specific reform proposals to the government comprehensive financial report in
our country:Firstly,setting up the double direction view of the government comprehensive
financial report and taking the path of gradual reform; secondly,reconstructing the system
of the government comprehensive financial report;thirdly,this paper arrives at some policy
suggestions on optimizing the government comprehensive financial reporting system in our
country based on the above:,setting up accounting specific standards of the government
based on the accrual basis;deepening the reform and innovation of the public management
system;training specialists in the field of government accounting;developing perfect
accounting information system;Setting up the audit program and the disclosure system of
information.
Key words:accrual accounting,government comprehensive
financial report,government accounting
Written by Cheng Huang
Supervised by Xuefeng Zhang目 录
第 1 章 绪 论........1
1.1 研究背景与意义..........1
1.1.1 研究背景.........1
1.1.2 研究意义.........3
1.2 研究框架及研究方法..4
1.2.1 研究框架.........4
1.2.2 研究方法.........6
1.3 本文的创新点和不足..6
1.3.1 本文的创新点.6
1.3.2 本文的不足.....6
第 2 章 权责发生制政府综合财务报告的基本理论........7
2.1 权责发生制政府综合财务报告相关概念......7
2.1.1 权责发生制.....7
2.1.2 政府综合财务报告.....8
2.2 文献综述..........9
2.2.1 国内文献综述.9
2.2.2 国外文献综述........... 11
2.2.3 文献评述.......12
2.3 理论基础........13
2.3.1 公共受托责任理论...13
2.3.2 新公共管理理论.......14
2.3.3 政府职能理论...........15
第 3 章 我国政府财务报告的现状、存在的问题、改革必要性及试编情况介绍......1
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