政府财务报告模式的反思与重构——基于“价值法”与“事项法”比较的视角

Rethinking and Reconstructing Government Financial Reporting Model:Contrasting"Value Approach" with"Event Approach"

会计基本理论可分为价值法和事项法。现行政府财务报告模式建立在价值法基础之上,由于政府的运营环境与特征以及信息使用者的多样化,其所提供的结构化、浓缩的价值信息难以促进财政透明和满足外部信息使用者的真正需求。而政府的特点以及外部信息使用者的特征都符合了事项法的前提假设,构筑在事项法基础上的政府财务报告模式能够从根本上克服政府财务报告模式价值化取向所带来的诸多弊端。

Accounting principles are generally theorized by either value approach or event approach.Current government financial reporting model（GFRM） is based on value approach.Due to diversity of environments and characteristics of governmental operations and information users,the structured and concentrated value information such a model provides is incapable of increasing fiscal transparency or meeting the real needs of external information users.This paper argues that characteristics of governments and external information users fit in with the presuppositions of event approach and that a GFRM based on event approach can eradicate various problems arising from a GFRM based on value approach.