财政统计报告与政府财务报告协调研究——基于澳大利亚的经验与启示

Research on harmonization of financial statistical report and government financial report:Australia's experience and implications

财政统计报告与政府财务报告同时作为财政信息披露的重要载体,两者间协调机制的建立对提高财政信息披露质量具有重要意义。澳大利亚作为全球范围唯一在会计准则体系中明确了财政统计与财务报告协调规范的国家,在宏观财政统计报告与微观财务报告编制协调实践中取得了重要成果。研究回顾了澳大利亚发布AASB1049《整体政府和一般政府部门财务报告》的制度背景,从数据协调、标准协调、关键财政总量调整等维度总结了澳大利亚在政府财务报告与财政统计报告协调的实践经验,并为我国权责发生制政府财政统计报告与财务报告的深化改革与协调提供政策建议。

Government financial report and financial statistical report are both important carriers of financial information disclosure.The establishment of the coordination mechanism between them is of great significance to improve the quality of financial information disclosure.As the only country that has clearly defined the harmonization standards of financial reporting and financial statistics in the accounting standards system,Australia has made great achievement in the harmonization of macro-financial statistics reporting and micro-financial reporting.This research reviews the historic institutional background of AASB1049 Whole o f Government and General Government Sector Financial Reporting.Then it summarizes Australia's specific practical experience in the harmonization of government financial report and financial statistics report from the dimensions of data coordination,standard coordination and reconciliations of key fiscal aggregate.It also provides policy suggestions for deepening reform and coordination of accrual basis government financial report and financial statistical report.