中国政府会计准则体系的框架设计与路径选择——基于会计准则诸要素的国际比较视角

The Framework Design and Path Choice of Chinese Governmental Accounting Standards System:Based on the International Comparisons on the Elements of Accounting Standards

2015年发布的《政府会计准则——基本准则》是我国政府会计改革的里程碑事件,而一个完善的政府会计体系需要具体准则体系的支撑。在对发达经济体政府会计的核算基础和政府间差异进行整体比较的基础上,对中国与美国的政府会计体系分别从政府财务资源的分类、财务资源披露的完整性与绩效信息披露三个方面进行系统比较分析,以期为制定中国政府会计具体准则体系提供一个较具启示性的参照系。研究认为,改革过程要注意对预算会计体系的改进、重视对专项财政资金的财务披露以及促进与绩效预算改革的支撑互补。

The release of Governmental Accounting Standard-Basic Standard in 2015 is a milestone in China＇s governmental accounting reform. However,a perfect governmental accounting system also needs the support of several detailed accounting rules. On the basis of the comparison of the governmental accounting basis and governmental differences with the developed economies,this study provides a detailed comparison on three dimensions of the governmental accounting system between China and US,including the categorization of governmental financial resource,the disclosure of financial resources and the disclosure of performance information,which will provide an inspired coordinate system for formulating detailed accounting rules of China. The findings suggest that in the course of governmental accounting reform,the attention must be paid to the improvement in budget accounting system,the financial disclosure of special funds and the complementary support from performance-based budget reform.