摘要
20世纪80年代以来,政府会计基础的选择问题因其对政府财务报告的深刻影响而成为世界各国政府会计变革的焦点。新西兰、澳大利亚、美国、英国、西班牙等西方国家的政府会计在不同程度上导入和推行应计制。然而,不少国家的调查发现,多数国家的政府主体并不确信应计制财务报告能够带来的效益。在政府部门领域,对于企业会计与财务报告模式的适用性和有效性尚且存在普遍的质疑。本文试图从政府会计的概念框架及其制度属性出发,对国际政府会计变革的主要模式及其存在的问题给予解释,并由此得到启示。
Since 80's of the 20th century, the choice of basis of accounting and measurement became the key of the government financial accounting reform process for the world. New Zea land, Australia, America, England and Spain have introduced and deployed accrual-based accounting system in their government sectors at different levels. However, According to the survey in most countrys' practice,many government entities don't believe the benefit arises from accrual-based financial report, and there are many queries about the applicability and effectiveness of the commercial accounting model. Based on the concept framework and its institutional attribution, this paper gives more desirable explanations to the problem, and suggests more.
关键词
会计基础
会计目标
概念框架
受托责任
basis of accounting
accounting objectives
concept framework
accountability
