政府综合财务报告试编阶段问题研究

Research on the Problems during the Pre-compilation Period of Government Comprehensive Financial Report

政府财务报告作为新公共治理体系中的内容,有助于提高财政透明度、中长期财政决策效率和绩效考评效果,是现代政府治理的重要手段。中国政府自2011年起开始试点编制政府综合财务报告,陆续颁布了一系列相关会计制度与编制指南办法。但受限于试编的政府综合财务报告仅在内部使用,导致外部无法评价试编阶段的成果与问题,不利于政府综合财务报告改革的推进。有鉴于此,本文通过借鉴国外政府财务报告编制的实践经验,以政府综合财务报告一线编制人员发表的论文作为研究样本,从试编整体状况与不同政府层级两个视角来归纳提炼我国试编阶段中遇到的试编困境,为下一阶段的正式政府综合财务报告编制提供借鉴与指引。

The government comprehensive financial report is a part of new public governance reform, which aims at improving long-term financial decision making and accountability, especially financial transparency. Since the pre-compilation of government comprehensive financial report starts from 2011, MFC has enacted a series of related accounting standards and guideline handbook. However, since the pre-compilation is used internally only, outsiders cannot evaluate the final version. So this article studies the dilemma during the pre- compilation period based on the experience of foreign government financial report practice, which would provide reference and guidance for the next formal phase.