政府会计准则的执行框架构建研究

The Research on the Construction of the Framework of the Implementation of Government Accounting Standards

构建一个能够推动相关政府会计主体有效执行政府会计准则的指导性框架,有助于确保政府会计准则的执行质量,进而促使政府会计准则的预期目标得以实现。本文沿循“理论解析—现实环境—框架构建”的逻辑思路,首先系统地解析了政府会计准则完备程度、政府会计主体认知水平、政府会计主体执行能力以及政府财务报告审计等因素对政府会计准则执行行为的影响机理,并基于这四方面的影响因素进一步梳理出现实环境对政府会计准则执行所可能产生的促进或制约作用,在此基础上构建了由制度保障机制、认知驱动机制、执行控制机制、执行反馈机制、人员与技术支持机制、审计协同机制等模块组成的政府会计准则执行框架。本文的研究成果预期能够为我国政府会计准则的有效执行提供理论指导和实践支持。

The construction of a framework that can guide the subjects of government accounting and their accountants to implement the government accounting standards,will help to ensure the quality of the implementation of the government accounting standards,so as to promote the realization of the objectives of the government accounting standards.This paper follows the logical thinking of theoretical analysis-realistic environment-implementation framework.First of all,we interpret that such factors impact on the implementation of government accounting standards,it concludes standard level,the cognitive of government accounting entity,the executive ability of government accounting entity and the audit of government financial reports.Secondly we analyze the environment may produce possible promotion or restriction effect on the implementation of government accounting standards.Based on this,we build the implementation framework of government accounting standard that including the institutional guarantee mechanism,the cognitive of drive mechanism,the executive of control mechanism,the executive of feedback mechanism,the personnel and technical support guarantee mechanism and the audit coordination mechanism.The results of this paper are expected to provide theoretical guidance and practical support for the effective implementation of government accounting standards.