新政府会计制度对政府会计信息质量的影响研究

Research of the Influences of the New Government Accounting System on the Quality of Government Accounting Information

长期以来,我国的政府会计制度因为采用收付实现制的会计核算基础,导致了政府会计信息出现了信息处理不及时、各单位会计制度不统一、会计科目不全面、会计报表不完整等问题,导致了政府会计制度所披露的会计信息质量不高等问题。论文首先阐述了政府会计制度改革的历程与意义;然后重点分析了新政府会计制度的实施对政府会计信息质量的影响;再分析新政府会计制度的实施对提升政府会计信息质量所面临的问题;最后提出完善新政府会计信息质量的相应措施,以保障新政府会计制度的实施为各级各类行政事业单位在提高政府会计信息质量、提升财务和预算管理水平、提高财政资金的使用效益等方面提供更好的服务。

The cash basis system,as the accounting basis,has been adopted for quite a long period of time in the government accounting system in China,which has led to the occurrence of various problems,such as untimely information processing,inconsistent accounting systems of each units,incomplete accounting subjects,as well as incomplete accounting statements.It has resulted in the low quality of accounting information disclosed by the government accounting system.Firstly,the course and the significance of the reforming on the government accounting system was elaborated in this paper.Secondly,the impact of the implementation of the new government accounting system on the quality of government accounting information was analyzed as the main focus in this paper.Thirdly,various problems faced by the implementation of the new government accounting system were analyzed,so as to improve the quality of government accounting information.And finally,corresponding measures with regard to the improvement on the quality of the new government accounting information were put forward.It is expected that the implementation of the new government accounting system will provide a better service for all levels and types of administrative institutions in improving the accounting information quality of the government,the financial and budget management level as well as the efficiency in the use of financial funds.