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	国家治理情境下政府财务报告制度改革问题研究; Study on the Governmental Financial Report Institution Reform Problems under the China's Governance Context
	李建发 ; 张国清
	2015-06-15
关键词	国家治理 法治国家 政府会计 权责发生制 政府综合财务报告
英文摘要	公共环境塑造着政府财务报告改革路径。当前,推进国家治理体系和治理能力现代化,建设社会主义法治国家就是最显著的公共环境。本文基于新公共治理等理论,在国家治理体系建设情境下,探讨公开透明、符合国际惯例的权责发生制政府综合财务报告的有关问题,从政府财务报告目标与报告模式、政府会计与财务报告准则体系、权责发生制政府会计体系等角度,研究构建国家治理导向的权责发生制政府综合财务报告;分析我国构建权责发生制政府综合财务报告的难点,并提出政策建议。; The public environment shapes the reform path of governmental financial reporting.Presently,it is the most prominent public environment to set up the system of modern state governance with Chinese characteristics,and to establish the socialist country ruled by law.Based on the new public governance theory,this essay explores the related issues on accrual- based governmental comprehensive financial reporting system which is open,transparent,and consistent with international conventions.It investigates how to found the state governance- oriented accrual- based governmental comprehensive financial reporting system in terms of objectives and model of governmental financial reporting,governmental accounting and financial reporting standards system,accrual- based governmental accounting system,and the preparation of accrual- based governmental comprehensive financial reporting using accounting method.Moreover,it analyzes the obstacles and problems on the process of establishment and provides some public policy suggestions.; 国家自然科学基金项目“国家治理情境下政府综合财务报告体系构建(71473211)”;国家自然科学基金项目(71002045;71372075)的资助; 财政部首届会计名家培育工程、教育部人文社科重点研究基地重大项目“公共部门财务治理问题研究(14JJD630003)”的阶段性成果
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/103309]
专题	管理学院－已发表论文
推荐引用方式 GB/T 7714	李建发,张国清. 国家治理情境下政府财务报告制度改革问题研究, Study on the Governmental Financial Report Institution Reform Problems under the China's Governance Context[J],2015.
APA	李建发,&张国清.(2015).国家治理情境下政府财务报告制度改革问题研究..
MLA	李建发,et al."国家治理情境下政府财务报告制度改革问题研究".(2015).

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