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Jingdong book

政府会计改革:理论与探索

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政府会计改革:理论与探索

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当前,政府会计改革的号角已经吹响,蓝图已经绘就。在新一轮政府会计改革大幕拉开之际,财政部会计司联合中国会计报将有关报道集结成册,记录了近年来我国政府会计改革的步履,分享了业界的争论、疑惑、思索和前瞻。让我们通过本书一同来见证这段历史,在新的起点上,凝聚共识,为加快推进政府会计改革做出新的更大的贡献。
Author Description

财政部会计司主要职能:管理全国会计工作;研究提出会计改革和发展的政策建议;草拟会计法律法规和国家统一的会计制度,并组织贯彻实施;加强会计国际交流,推动会计国际趋同和等效;制定和组织实施内部控制规范及相关实施办法;负责全国会计从业资格和会计专业技术资格考试工作等。中国财经报社是国家财政部主管的事业单位。目前下设《中国财经报》和子报《中国会计报》及《中国政府采购报》三张平面媒体。
Catalogue

第一部分党的十八大三中决定与政府会计改革
我国政府财务报告制度正在加速推出
政府会计改革或将再提速
绿色会计核算迎来新时代
十八届三中全会为编制政府资产负债表“定调”
政府财报有助于处理政府与市场的边界
政府财报可实现从“救火”到“防火”
编制自然资源资产负债表倒逼生态文明建设
政府会计改革瞄准准则建立
期待地方编制权责发生制的政府综合财报
第二部分新预算法与政府会计
新预算法加快政府会计制度向权责发生制过渡
政府会计改革将迈出更为实质性步伐
新预算法将引发一场政府财务信息全面公开的变革
会计改革护航预算公开
新预算法提升政府会计对预算管理的支撑力
跨年度预算需政府会计改革配合
地方债管理推动政府财报制度建立进程
新预算法为政府会计体系奠定法律地位
新《预算法》“落地”亟待政府会计跟进
第三部分制度制定与修订
新《行政单位财务规则》2013年起全面实施
事业单位会计核算迎来新跨越
新《事业单位会计制度》2013年起执行
修订中小学校会计制度正当其时
新版高校会计制度变化多
科学事业单位会计制度迎来变革
我国实质性加快行政事业单位会计制度改革步伐·
彩票机构会计核算进一步迈向制度化
新行政单位会计制度2014年1月1日起执行
多个行业会计制度“大修”后施行
四类事业单位会计制度2014年正式实施
中小学校会计制度新规出台
新制度将倒逼科学事业单位提升预算管理水平
新制度将规范彩票机构会计核算
第四部分权威发布
财政部有关负责人就《事业单位会计准则》修订答记者问
财政部有关负责人就制定新的《行政单位财务规则》
有关问题答记者问
财政部会计司有关负责人就修订发布《事业单位会计制度》答记者问
财政部有关负责人就《高等学校财务制度》答记者问
财政部教科文司有关负责人就文化、广电、体育、文物和计划生育
五个行业财务制度修订情况答记者问
第五部分代表委员们说
政府综合财务报告:透过信息反映政府职能
建立以权责发生制为基础的政府会计制度
……
第六部分专家观点
第七部分改革建议
第八部分其他
Book Abstract

绿色会计核算迎来新时代
对包括会计行业在内的社会各领域来说,十八届三中全会所带来的影响正在不断放大。
《中共中央关于全面深化改革若干重大问题的决定》(以下简称《决定》)提出,“探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计”。在中国审计学会环境审计专业委员会顾问张以宽看来,《决定》突破了传统经济核算观念,将自然资源、环境成本内在化,树立了全新的生态价值观、绿色财富观。
如此,绿色会计核算正迎来新的变革时代。
描绘政府资产负债全景图
当前,环境污染和资源消耗情况引起全社会关注。对于政府来说,必须掌握当前的各种自然资源有多少、各个阶段对自然资源的消耗情况是怎么样的、是否可以承受这种消耗等情况。
北京鑫正泰会计师事务所有限责任公司副主任会计师、多年从事绿色会计和绿色审计的孙兴华认为,在现有的会计核算体系中,自然资源及环境损耗对于各类组织而言大多只是一种外部成本,尤其是在国有自然资源低价获取甚至无偿取得的情况下,这些组织很难将其纳人内部成本与经济效益直接挂钩,进而导致对资源开发利用的浪费和低效率,使得这些组织的财富创造可能严重虚增,亟待实施绿色会计核算监督。
在财政部财政科学研究所财务会计研究室副研究员王晨明看来,定期核算自然资源资产的变动情况,探索编制自然资源资产负债表,是对传统的国民经济核算体系缺陷的重大改进和完善,也将进一步提升经济社会的精细化管理程度。
“自然资源资产负债表的编制有助于全面揭示政府对各项资源的占有使用情况及负担能力,并明确相应的权利和责任主体,反映潜在的风险状况,这既有助于政府做出科学决策,也有助于增强政府的财务透明度,让上级政府、社会民众等报表使用者及时掌握该政府的经济效率和效益。”王晨明说,这实际上也描绘了政府资产负债的全景图。
北京中林资产评估有限公司董事长霍振彬对此表示认可,他说,长期以来,那些不能为人类带来直接经济收益的自然资源资产和生态产品往往被排除在传统的资产负债表之外,误导人们单纯追求经济增长,忽视了与自然的和谐。
对此,审计署审计科学研究所基础理论研究室博士邹小平表示,自然资源资产负债表能够反映特定地区在特定日期的自然资源状况,列报矿产资源、石油天然气资源、森林资源、土地资源、水资源、海洋资源、旅游资源等资源的形成、开发、配置、运用、储存、保护、综合利用和再生等各个环节的情况,揭示特定地区特定时期的资产负债存量及其变动情况。“审计机关应该高度关注包括自然资源资产负债表在内的各项政府资产负债表,从而维护国家经济健康运行。”
探索编制自然资源资产负债表
对于自然资源资产负债表,中国社会科学院财经战略研究院博士汤林闽表示,其未来的发展趋向应当主要有两个:一是发展成为综合环境与经济核算体系的一部分,最终作为我国绿色GDP核算的重要内容;二是发展成为政府会计体系的一部分,最终作为我国政府资产负债表的重要内容。“但这两者并非是完全割裂开的,而是在许多方面都有联系。”“无论自然资源资产负债表的编制今后向哪个方向发展,其最后都有可能产生殊途同归的效果。”霍振彬说,其将通过对政绩考核制度的影响而提升经济社会管理水平。
对于自然资源资产负债表的编制,邹小平表示,首先需要明确一些问题,比如哪些自然资源应纳人表中,即会计核算的对象有哪些?现有技术条件下,能够将哪些自然资源纳入表中?汤林闽表示,在科目和结构方面,自然资源资产负债表具有独特性,与企业等资产负债表有很大差别。自然资源资产负债表的资产方应当是各种自然资源资产,其结构大致可以分为土地资产、矿产资产、森林资产和水资产等几类。
……

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