政府会计的竞争模式及我国的现实选择——兼论预算与会计的协调

Competing Models of Government Accounting and Chinese Reality Choice—Concurrently discussing budgeting and accounting's coordination

根据会计与预算的关系,可将政府会计区分为模式X和模式Y。模式X认为会计附属于预算,强调政府内部的受托责任;模式Y认为会计对预算施加重大影响,强调政府整体对公民的受托责任。根据会计环境和实际情况,目前我国政府会计只能选择模式X。鉴于预算执行与预算控制的重要性,我国在制定政府会计准则时,需要兼顾预算执行和控制方面的要求,并在政府预算和政府会计之间进行协调。

In view of the close relationship between budgeting and accounting, we may distinguish government accounting between Model X and Model Y. Model X believes accounting is subordinated to budgeting, concerned with the government interior accountability. Model Y argues accounting exerts influences on budgeting, concerned with the government accountability to the electorate and general public. According to the accounting environment and the actual situation, Chinese government accounting can only choose Model X at present. Considering the importance of budget, when establishing government accounting standards, we need to give attention to both the request of budget implementation and budget control, and carry on the coordination between government budget and government accounting.