双轨制政府会计改革引发政府财务管理理论重构

The Reconstruction of Government Finance Management Theoretical System Triggered by Double-track Government Accounting Reform

在"双轨制"政府会计改革的背景下,权责发生制财务会计的引入使得现行预算会计模式下的政府财政预算管理体系,既不能适应政府会计理论体系的变化,也不能适应政府公共治理目标的要求。按照双轨制政府会计改革的基本思路,政府预算管理应拓展为政府财务管理。在政府公共管理目标的指引下,按照财务管理理论的内在规律,结合政府会计的信息基础,建立以财务绩效最大化为目标,以预算会计要素和财务会计要素为管理对象,以预算决算报告和财务报告为管理内容的政府财务管理理论体系。重构的政府财务管理理论体系可以与政府会计体系有效对接,既丰富了公共管理和财政管理理论,同时也为完善政府财务和会计理论提供一个思路。

Against a background of the ＂double-track＂ government accounting reform, the introduction of the financial accounting based on accrual-basis makes the government budget management system in the mode of current budget accounting unadapted to the change of the government accounting theoretical sys-tem and the requirements of the government＇s public governance objectives. According to the basic idea of the ＂double-track＂ government accounting reform, the government budget management should be extended to the government financial management. Under the guidance of the government＇s public management ob-jectives ？ this article establishes the government financial management theoretical system, which is com-bined with the inherent law of the financial management theory and the information foundation of the gov-ernment accounting. The government financial management theoretical system aims at the maximization of the financial performance？ taking the elements of budget accounting and financial accounting as the man-agement objects, and the budget and final reports？ and financial reports as the management contents. The reconstructed government financial management theoretical system can link up with the government ac-counting system effectively？ which not only enriches the public management theory and financial manage-ment theory but also provides a way of thinking to perfect the government finance and accounting theory.