政府財(cái)務(wù)報(bào)告目標(biāo)重塑與體系重構(gòu)研究.doc
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政府財(cái)務(wù)報(bào)告目標(biāo)重塑與體系重構(gòu)研究,17000字我自己的畢業(yè)論文，原創(chuàng)，僅在本站獨(dú)家提交，推薦使用 摘要我國特殊的社會(huì)主義市場經(jīng)濟(jì)體制自從加入wto以后逐漸完善，市場經(jīng)濟(jì)的發(fā)展要求對“市場” 與“政府”的關(guān)系重新定位，建立與新定位相配套的公共財(cái)政體制。近十幾年以來，我國市場經(jīng)濟(jì)發(fā)展取得了輝煌成就。經(jīng)濟(jì)發(fā)展推動(dòng)了各項(xiàng)制度的...
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政府財(cái)務(wù)報(bào)告目標(biāo)重塑與體系重構(gòu)研究
17000字
我自己的畢業(yè)論文，原創(chuàng)，僅在本站獨(dú)家提交，推薦使用
摘 要
我國特殊的社會(huì)主義市場經(jīng)濟(jì)體制自從加入WTO以后逐漸完善，市場經(jīng)濟(jì)的發(fā)展要求對“市場” 與“政府”的關(guān)系重新定位，建立與新定位相配套的公共財(cái)政體制。近十幾年以來，我國市場經(jīng)濟(jì)發(fā)展取得了輝煌成就。經(jīng)濟(jì)發(fā)展推動(dòng)了各項(xiàng)制度的變更。2006年企業(yè)會(huì)計(jì)基本準(zhǔn)則與具體準(zhǔn)則的頒布，為我國的企業(yè)會(huì)計(jì)與國際趨同打下堅(jiān)實(shí)的基礎(chǔ)。然而，和國內(nèi)企業(yè)會(huì)計(jì)與外國會(huì)計(jì)的研究對比，我國政府會(huì)計(jì)的改革研究比較落后，至今尚未建立起真正的政府會(huì)計(jì)，因而我國政府會(huì)計(jì)研究顯得尤為重要。權(quán)責(zé)發(fā)生制為基礎(chǔ)所提供的財(cái)務(wù)信息在提高政府財(cái)政的透明度、促進(jìn)政府部門提高運(yùn)行效率、增強(qiáng)政府的持續(xù)性執(zhí)政能力等方面都發(fā)揮著積極地作用。政府財(cái)務(wù)報(bào)告向各類會(huì)計(jì)信息使用者所提供的信息是否真實(shí)、完整和可靠將直接關(guān)系到政府履行責(zé)任的情況。它不僅是政府會(huì)計(jì)信息的主要載體，也是當(dāng)局借以履行與解脫其受托責(zé)任的有力依據(jù)。假設(shè)政府的財(cái)務(wù)報(bào)告所提供的內(nèi)容不全面，采用的會(huì)計(jì)核算方式欠缺合理性，財(cái)務(wù)信息不具備可靠性，肯定難以使公眾信服并會(huì)誤導(dǎo)政府財(cái)政資源的提供者、監(jiān)督部門和其他的使用者，造成整個(gè)社會(huì)資源的浪費(fèi)。
全文就以分析我國的政府財(cái)務(wù)報(bào)告改革的必要性、目前存在的問題入手，通過綜合以往專家學(xué)者的研究，借鑒典型政府的財(cái)務(wù)報(bào)告，并根據(jù)本國特殊的國情，分析政府財(cái)務(wù)報(bào)告的目標(biāo)如何界定、報(bào)告使用主體及所需信息有哪些，并且分析我國政府財(cái)務(wù)報(bào)告體系的具體包含的內(nèi)容，以探討基于權(quán)責(zé)發(fā)生制的政府財(cái)務(wù)報(bào)告目標(biāo)的重塑和適合本國國情的政府財(cái)務(wù)報(bào)告體系的重構(gòu)。
關(guān)鍵字：權(quán)責(zé)發(fā)生制，政府財(cái)務(wù)報(bào)告，目標(biāo)，體系
Abstract
The Chinese special socialist market economic system gradually improved since joining the WTO. Requirements of the market economy repositioning rlations "government" and "market" establish the new positioning would like supporting public finance system . In recent years, The development of market economy in our country obtained the magnificent achievement. Economic development promoting the change of the system. Publication of detailed standards in 2006 business accounting, for our country enterprise international convergence of accounting and lay a solid foundation. However, compared with the study of corporate accounting and foreign government accounting, research on the reform of government accounting in China is lagging behind, has not established the real government accounting, which studies the Chinese government accounting reform is particularly important. The accrual based financial information provided is playing a positive role in improving fiscal transparency, promote the government departments to improve operational efficiency, enhance the ruling ability of the government and other persistent. Government financial reporting compliance to all kinds of information provided by the user of the information is true, complete and reliable degree will directly related to the government accountability. It is the main carrier of government financial information, but also for a strong basis in order to get rid of their fiduciary responsibilities. If the government provided content incomplete accounting reports, accounting for the lack of scientific, rational, financial information does not have the true, complete and reliable, it is difficult to convince the public and will mislead the government financial resources provider, supervision departments and other users, causing the waste of social resources.
This article from the current necessity, analysis of China's government financial reporting reform problems, by synthesizing previous research experts and scholars of other countries, the government financial report, combined with their actual situation, to explore the government financial reporting objectives to reshape the accrual basis and fits the situation of our country government financial report system reconstruction based on.
Through this research, how to define, analyze the government financial reporting objectives report using the body and required what information, and analysis of financial reporting system in China government's concrete contents. According to the situation in our country now, and put forward some ideas reconstruction system, in order to improve our accrual government financial reporting system.
Key words: accrual, government financial reports , target, system
目 錄
引言.......................................................1
第一章 政府財(cái)務(wù)報(bào)告相關(guān)理論概述.................................2
1.1政府會(huì)計(jì)的確認(rèn)基礎(chǔ)...........................................2
1.1.1收付實(shí)現(xiàn)制..............................................2
1.1...
17000字
我自己的畢業(yè)論文，原創(chuàng)，僅在本站獨(dú)家提交，推薦使用
摘 要
我國特殊的社會(huì)主義市場經(jīng)濟(jì)體制自從加入WTO以后逐漸完善，市場經(jīng)濟(jì)的發(fā)展要求對“市場” 與“政府”的關(guān)系重新定位，建立與新定位相配套的公共財(cái)政體制。近十幾年以來，我國市場經(jīng)濟(jì)發(fā)展取得了輝煌成就。經(jīng)濟(jì)發(fā)展推動(dòng)了各項(xiàng)制度的變更。2006年企業(yè)會(huì)計(jì)基本準(zhǔn)則與具體準(zhǔn)則的頒布，為我國的企業(yè)會(huì)計(jì)與國際趨同打下堅(jiān)實(shí)的基礎(chǔ)。然而，和國內(nèi)企業(yè)會(huì)計(jì)與外國會(huì)計(jì)的研究對比，我國政府會(huì)計(jì)的改革研究比較落后，至今尚未建立起真正的政府會(huì)計(jì)，因而我國政府會(huì)計(jì)研究顯得尤為重要。權(quán)責(zé)發(fā)生制為基礎(chǔ)所提供的財(cái)務(wù)信息在提高政府財(cái)政的透明度、促進(jìn)政府部門提高運(yùn)行效率、增強(qiáng)政府的持續(xù)性執(zhí)政能力等方面都發(fā)揮著積極地作用。政府財(cái)務(wù)報(bào)告向各類會(huì)計(jì)信息使用者所提供的信息是否真實(shí)、完整和可靠將直接關(guān)系到政府履行責(zé)任的情況。它不僅是政府會(huì)計(jì)信息的主要載體，也是當(dāng)局借以履行與解脫其受托責(zé)任的有力依據(jù)。假設(shè)政府的財(cái)務(wù)報(bào)告所提供的內(nèi)容不全面，采用的會(huì)計(jì)核算方式欠缺合理性，財(cái)務(wù)信息不具備可靠性，肯定難以使公眾信服并會(huì)誤導(dǎo)政府財(cái)政資源的提供者、監(jiān)督部門和其他的使用者，造成整個(gè)社會(huì)資源的浪費(fèi)。
全文就以分析我國的政府財(cái)務(wù)報(bào)告改革的必要性、目前存在的問題入手，通過綜合以往專家學(xué)者的研究，借鑒典型政府的財(cái)務(wù)報(bào)告，并根據(jù)本國特殊的國情，分析政府財(cái)務(wù)報(bào)告的目標(biāo)如何界定、報(bào)告使用主體及所需信息有哪些，并且分析我國政府財(cái)務(wù)報(bào)告體系的具體包含的內(nèi)容，以探討基于權(quán)責(zé)發(fā)生制的政府財(cái)務(wù)報(bào)告目標(biāo)的重塑和適合本國國情的政府財(cái)務(wù)報(bào)告體系的重構(gòu)。
關(guān)鍵字：權(quán)責(zé)發(fā)生制，政府財(cái)務(wù)報(bào)告，目標(biāo)，體系
Abstract
The Chinese special socialist market economic system gradually improved since joining the WTO. Requirements of the market economy repositioning rlations "government" and "market" establish the new positioning would like supporting public finance system . In recent years, The development of market economy in our country obtained the magnificent achievement. Economic development promoting the change of the system. Publication of detailed standards in 2006 business accounting, for our country enterprise international convergence of accounting and lay a solid foundation. However, compared with the study of corporate accounting and foreign government accounting, research on the reform of government accounting in China is lagging behind, has not established the real government accounting, which studies the Chinese government accounting reform is particularly important. The accrual based financial information provided is playing a positive role in improving fiscal transparency, promote the government departments to improve operational efficiency, enhance the ruling ability of the government and other persistent. Government financial reporting compliance to all kinds of information provided by the user of the information is true, complete and reliable degree will directly related to the government accountability. It is the main carrier of government financial information, but also for a strong basis in order to get rid of their fiduciary responsibilities. If the government provided content incomplete accounting reports, accounting for the lack of scientific, rational, financial information does not have the true, complete and reliable, it is difficult to convince the public and will mislead the government financial resources provider, supervision departments and other users, causing the waste of social resources.
This article from the current necessity, analysis of China's government financial reporting reform problems, by synthesizing previous research experts and scholars of other countries, the government financial report, combined with their actual situation, to explore the government financial reporting objectives to reshape the accrual basis and fits the situation of our country government financial report system reconstruction based on.
Through this research, how to define, analyze the government financial reporting objectives report using the body and required what information, and analysis of financial reporting system in China government's concrete contents. According to the situation in our country now, and put forward some ideas reconstruction system, in order to improve our accrual government financial reporting system.
Key words: accrual, government financial reports , target, system
目 錄
引言.......................................................1
第一章 政府財(cái)務(wù)報(bào)告相關(guān)理論概述.................................2
1.1政府會(huì)計(jì)的確認(rèn)基礎(chǔ)...........................................2
1.1.1收付實(shí)現(xiàn)制..............................................2
1.1...
