政府会计与企业会计:概念框架差异与启示——基于IPSASB与IASB最新研究成果的分析

Governmental Accounting and Business Enterprises Accounting:Differences in Conceptual Framework and the Related Suggestions——An Analysis Based on the IPSASB's and the IASB's latest Publications on Conceptual Framework for Financial Reporting

政府会计与企业会计在技术层面具有较多的共性,因此,政府会计概念框架的研究可以借鉴企业会计已有的成果。然而,由于政府(公共部门)环境与企业环境存在显著的差异,政府会计概念框架体系的构建不能直接移植企业会计的相关理念。本文以国际公共部门会计准则理事会与国际会计准则理事会最新发布的关于会计概念框架的有关文献为基础,试图比较并分析政府会计与企业会计之间的共性与特性,为我国未来政府会计改革借鉴企业会计改革经验提出建议与启示。

There are many similarities between governmental accounting and business enterprises accounting.The study of Government accounting conceptual framework can draw on the research results of existing business enterprises accounting.However,because of different environments,the experiences in business enterprises accounting conceptual framework cannot be completely and directly applied to governmental accounting.This paper focuses on the analysis of the similarities and differences between governmental accounting and business enterprises accounting based on the IPSASB's and the IASB's latest publications on conceptual framework for financial reporting,and puts forward some suggestions on the future reform in China.