权责发生制政府会计改革国际经验比较：认识误区与实践偏差

黄志雄1; 琚悦琦2

权责发生制政府会计改革国际经验比较：认识误区与实践偏差

引用本文：黄志雄1，琚悦琦2.权责发生制政府会计改革国际经验比较：认识误区与实践偏差[J].财经理论与实践,2019,(1):99-104

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作者	单位
黄志雄1，琚悦琦2	（1.浙江财经大学会计学院，浙江杭州 310018 2. 浙江财经大学数据科学学院，浙江杭州 310018）

中文摘要:权责发生制政府会计改革是建立现代财政体制的重要内容。通过分析不同国家权责发生制政府会计改革的实施路径与侧重点，梳理改革过程中的认知误区与实践偏差。研究发现：权责发生制政府会计改革预期与目标设定扭曲、缺乏对政府会计改革技术层面的全面统筹与充分论证、以及未综合考虑所在国财政体制与人力资源等因素成为改革失败的重要因素。因此，应从明晰阶段性目标、财税体制改革、适时公布试编报告、以及加强人力资源的培训与信息技术引进等方面进行改进。

中文关键词:政府会计权责发生制综合财务报告国际经验

Research on the International Comparison of Accrual-based Accounting Reform

Abstract:This article intends to emphasize the key factors in the reform through analyzing different countries experience about accrual-based government accounting reform combined with the reform path and effects. The results show that: the expectations of accrual accounting reform and target setting distortion, limitation in the adaption of fiscal management system, organizational culture and human resources management, have become important factors which lead to the reform failure. Thus, according to the findings above, we provide following four suggestions: setting specific objectives；releasing consolidated statement；combining with the reform of financial system；strengthening the training of human resources and the improvement of IT support.

keywords:Government accounting Accrual-based accounting Consolidated report International experience

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