权责发生制在我国政府财务会计中的应用——基于海南政府会计改革试点的案例分析

The Application of Accrual-basis in Government Financial Accounting

政府会计的权责发生制变革在某种程度上已经是历史必然,但是对于如何成功推行这项改革尚存在广泛争议。基于此,本文从权责发生制的改革路径、实现原则和配比原则的应用、会计标准的建设以及改革的过渡衔接问题进行理论探讨,并提出促进权责发生制成功推行的五项命题。接着,我们在归纳总结海南改革试点的主要优势、做出的主要贡献、改革的主要成效以及尚存的问题的基础上,结合海南改革试点的实际经验,佐证了上述五项理论命题。

It has been viewed as a trend of the history that our government accounting will be restructured by accrual-basis,but how we put it into practice successfully is still widely debated.For this reason,we carry out a theoretical analysis of path of the reform based on accrual,the application of realization principle a nd matching principle under of accrual basis,developing uniform accounting stan dards and the problem about transition.So we point out five essential factors w hich can promote accrual-based accounting reform into practice successfully.The n,we summarized the main advantages,major contributions,effectiveness and the main remaining issues of the Hainan case.Finally,our theoretical propositions gain supportive evidence from practice in Hainan.