我国政府财务报告分析体系构建研究

Research on the Construction of Government Financial Report Analysis System in China

政府会计改革意味着政府要通过财务报告对外披露会计信息,双轨制的政府财务报告既包括收付实现制的预算决算信息,也包括权责发生制的财务状况和运营成果信息,如何有效利用这些信息到目前为止尚未建立完整有效的分析体系。政府财务报告分析是在不同会计信息使用者之间建立有效利用财务报告信息的桥梁。因此,需要对会计信息使用者进行重分类以明确其需求,同时转变现有的预算分析观念,基于政府治理的目标将财务报告分析体系分为基础性分析体系和个性化分析体系。基础性分析体系包括政府宏观经济分析、政府部门的绩效分析和社会评价分析,个性化分析包括多元与多维分析指标体系的构建。政府财务报告分析体系的构建旨在最大限度利用财务报告的原始数据,在宏观层面建立起可以在不同部门和机构之间、在不同时间段之间的信息对比,为各类信息使用者进行决策和评价服务。

The government accounting reform indicates that the government discloses the accounting information through the financial report. The two- track government financial report includes both the budget and final accounts on the cash basis, and the financial status and operational results on the accrual basis. However, so far not a complete and effective analysis system is established about how to make effective use of this information. Government financial report analysis is a bridge among different accounting in- formation users to make effective use of government financial reporting information. Therefore, it is necessary to reclassify the users of accounting information to clarify their needs, and to change the existing concept of budget analysis. Based on the goal of government governance, the government financial report analysis system is divided into basic analysis system and personalized analysis system. The basic analysis system includes the government macroeconomic analysis, government department performance analysis and social evaluation analysis. The personalized analysis includes the analysis index system es- tablishment of diversification and multi- dimensions. The government financial report analysis should be designed to maximize the use of the original data of government financial reporting, to provide the information comparisons among different departments and agencies at different periods, and to serve for the information users to make decisions and evalua- tions.