6浅论政府财务会计与预算会计的结合

摘要：随着我国公共财政和公共管理改革的不断深入，现行预算会计越来越难以满足公共领域的信息需求，政府会计改革势在必行。

在我国既定的财政预算管理体制下，如何既提高会计系统的信息含量与质量，以满足政府部门财务管理系需求，又不削弱会计系统预算管理的重要功能，已成为改革的难题。

从各国政府会计实践可以看出，对于预算会计和权责发生制会计系统结合方式并没有定论。

结合我国的具体实际，我认为要将两者有效结合.在实践可以考虑采取平行式和引入基金会计两种方式。

一、现行预算会计存在的主要问题随后由于市场经济的进一步发展，我国逐步开始进行部门预算、收支两条线、政府采购、国库单一账户制度等预算管理制度改革，预算会计的环境发生了巨大变化。

由财政总预算会计制度、行政单位会计制度和事业单位会计制度所形成的三套会计科目和相应的会计报表体系所带来的会计信息越来越不便于新历史阶段的信息使用者的需要。

目前的预算会计是极不完善的预算会计与财务会计的混合体，既不是真正意义上的政府财务会计，不能全面反映反映政府的财务状况、运营结果和先进流量，也非真正意义上的政府预算会计，难以完全发挥预算管理的作用。

这些会计信息不便于绩效考核，使得政府财政透明度不强，亟需改革。

这主要是由于现行预算会计在确认、计量、核算和报告方面存在不足。

例如现金制、单一历史成本模式、会计科目不健全、会计核算方法不足、会计报表体系不科学等。

为了使政府会计体系所提供的会计信息具有全面性和相关性.为了更好地完成政府职能(公共管理)转换及公共财政体制的构建，应建立政府财务会计。

同时，政府财务会计应和政府预算会计共同构成政府会计体系，并定期、全面、连续、系统反映和监督政府债权、债务、对外投资、现金流量、公共财产受托责任履行、政府绩效考评等情况，提供满足相关的会计信息。

因此，研究这两者之间的关系至关重要。

二、目前政府预算会计与财务会计相结合的两种观点针对现行预算会计面临的诸多问题，将现行预算会计拆分为政府预算会计拆分为政府预算会计和政府财务会计已被理论界和实务界广泛接受，但新的政府预算和政府财务会计究竟该如何结合存在不同看法。

一种方式是选择平行式，将政府会计划分为政府预算会计和政府财务会计两大类。

预算会计按照传统收付实现制和承诺制基础进行处理，而政府财务会计按照权责发生制的确认规则来构建。

这样做的好处是保持了两个系统各自的运行规律，有利于实现各自的会计目标。

另一种方式是可以考虑引入基金会计，配合预算主体进行控制。

基金会计是目前唯一可以采用的结合政府财务会计和预算会计的模式，该模式一方面体现了预算控制的要求，另一方面能反映政府的财务状况。

从预算编制的范围看，中国要建设一个包括政府公共预算、国有资本经营预算、社会保障预算在内的“复式预算体系”。

从现实改革来看，这个体系正在逐步建立。

而就世界范围看.能对上述部分事项进行反映的方法可能只有基金会计这种模式。

基金模式能反映政府财务状况和运营状况。

基金是一个财务和会计主体，它拥有一套自我平衡的账户，记录现金和其他财务资源，并记录所有的相关负债、剩余权益或余额及其变动。

基金能与预算主体保持一致。

使用基金会计可加强政府对各项资源的有效管理，能更好地贯彻专款专用的原则。

基金会计与预算管理模式相一致。

目前中国正在构建一个包括政府公共预算、国有资产经营预算、社会保障预算和其他预算等在内的全新的复式预算体系。

这种预算管理模式是一种基金化预算，即包括政府基金、权益基金、受托基金三个基金大类以及相应的各种基金。

相应地，政府会计如果也采用基金会计模式，就能很好地与预算管理体系保持一致，实现预算管理的目标。

笔者认为，中国可以借鉴美国政府会计中的基金分类方法，设置政府基金、权益基金、受托基金和非基金账户组四个政府会计实体。

每一类基金作为一个单独的会计实体，核算和反映该种基金的运营情况。

但从中国目前的政府会计环境来看，实施基金会计难度较大.推广该模式的时机尚不成熟。

原因主要有以下几方面：一是中国政府会计人员习惯于传统收付实现制会计，缺乏权责发生制的培训和训练，对基金会计认识还较为陌生：二是基金会计比较复杂，专业技术较强，从国外的经验来看，只有美国和英国采用了该模式，而其他大部分国家均未采用该模式.可以借鉴和参考的样本不多：三是单个基金并不能提供关于政府资源与活动的整体状况.需要运用合并方法才能形成政府整体财务报告。

而理论界对基金合并方法并未达成共识，在这种情况下贸然实施基金会计可能导致政府部门财务管理失控;四是实施基金会计最为关键的是划分基金主体，而中国目前政府中事业单位正在进行改革，政府会计核算范围尚未界定清楚;五是目前中国国有企业数量庞大，采用基金会计来反映会带来巨额成本。

因此.根据成本效益原则，我们认为，在中国实施基金会计可能是一种理想和长期目标.近期推广基金会计不符合中国现实的会计环境。

我们认为，以“有效的预算会计+政府财务会计”为现实选择。

完善预算会计和建立政府财务会计体系是中国下一步政府会计改革的方向，也是优先应该选择的方案，这有深刻的原因。

当前中国政府会计改革的源动力主要来自于预算管理系统的需要。

部门预算改革、政府收支分类改革、国库集中支付改革以及集中制政府采购制度的实施，要求管理部门对预算资金实行集中控制，全过程追踪拨款和拨款的使用过程。

因此，完善现行预算会计系统，采用“收付实现制+承诺制”的会计基础对整个预算支出周期进行管理和控制，能有效地发挥收付实现制对预算的控制作用。

同时，目前中国政府会计环境的变化，引起政府会计信息使用者及其信息需求发生了变化。

财政压力促使管理部门需要了解债务和或有负债的信息，财政管理的逐步推进促使管理部门需要掌握资源占用和资源使用的信息，比如预算拨款形成的静态资产信息。

因此，信息使用者需要掌握一些权责发生制下的财务会计信息，政府财务会计系统的建立成为必然的选择。

Abstract:with the continuous deepening of the reform of public finance and public managementin China,the current budget accounting is more and more difficult to meet the information needs of the public domain,the government accounting reform is imperative.Under the established budget management system in our country,how to improve the quality of the information content of accounting system and,in order to satisfy the demands of the government financial management,and not weaken the important functions of accounting system budget management,has become a problem of reform.As can be seen from the governments accounting practice,for the budget accounting and accrual accounting system combining ways and not settled bined with the concrete practice in our country,I think it will effectively combine both.In practice can consider to adopt parallel type and introduce fund accounting in two ways.A,the main problems existing in the current budget accountingThen with the further development of market economy,our country gradually begin department budget,income and expenses two line,government procurement,the Treasury single account system such as budget management system reform,budget accounting environment has changed dramatically.By the fiscal budget accounting system,and administrative units accounting system and institution accounting system formed by the three sets of accounts,and the corresponding accounting system of accounting information is more and more is not convenient to the needs of the new stage in the history of information users.The present budget accounting is extremely perfect mix of budget accounting and financial accounting,not in the true sense of the government financial accounting,can not fully reflect reflect the government's financial position, operating results and advanced flow,nor government budget accounting in the true sense,it is difficult to fully play the role of budget management.The accounting information is not convenient to performance appraisal,which makes the government fiscal transparency is not strong,needs reform.This is mainly due to the current budget accounting in recognition, measurement,accounting and reporting.Such as cash basis,single historical cost mode, imperfect accounting subjects,insufficient accounting method,accounting system is not scientific and so on.In order to make the accounting information provided by the government accounting system has comprehensive and correlation.In order to better complete the functions of the government (public)management transformation and the construction of public finance system,financial accounting should establish the government.At the same time,the government financial accounting should be the government budget accounting together form the government accounting system,and regular,comprehensive,continuous,system reflect and supervision of government bonds,debt,foreign investment,cash flow,fiduciary responsibility to perform the public property,the government performance evaluation,etc.,satisfy the relevant accounting information.Therefore,the research of the relationship between the two is very important. Second,the government budget accounting and financial accounting combining the two viewsIn view of the current budget accounting is facing many problems,the current budget accounting separation for government budget accounting split for the government budget accounting theoretical and practical circles and government financial accounting has been widely accepted, but the new government budget and government financial accounting is how can combine different view.One way is to choose the parallel type,the government will plan can be divided into two types: government budget accounting and financial accounting.Budget accounting in accordance withthe traditional accounting and commitment system based processing,and the government financial accounting according to the accrual basis of validation rules to build.To do this is to maintain the benefits of the two systems of their respective works,to achieve their own accounting target.Another way is to consider the introduction of fund accounting,with the main body to control the budget.Fund accounting is currently the only can use the combination of government financial accounting and budget accounting pattern,the pattern on the one hand,reflects the requirements of budget control,on the other hand,can reflect the government's financial situation.Look from the scope of the budget,China to build a including government public budget,the state-owned capital management budget and social security budget,"dual budget system.From the point of real reform,the system is gradually established. And just world.To reflect some of these issues might only fund accounting this pattern.Fund mode reflect the government financial conditions and operating conditions.Fund is a financial and accounting entity,it has a self balance account,record cash and other financial resources,and record all of the relevant liabilities,residual interest or balance and its change. Funds can consistent with the subject of e fund accounting can strengthen the government's effective management of all resources,to better implement the principle of special funds for special purpose.Fund accounting is consistent with the budget management mode.At present China is building a including government public budget,the state-owned assets management budget and social security budget and the budgets of the other,a new dual budget system.The budget management mode is a kind of fund budget,namely,including government funds,equity funds, trust fund three categories and corresponding all kinds of funds.Accordingly,if also USES fund accounting mode,government can well consistent with the budget management system,realize the goal of budget management.The author believes that China can draw lessons from the ernment accounting of fund classification method,set up government funds,equity funds,trust and fund account group four government accounting entity.Each kind of fund as a separate accounting entity,accounting and reflect this kind of fund operation.But from the perspective of the government accounting environment of China at present,the implementation of fund accounting is difficult.Promotion of the model is not yet ripe.Reason mainly has the following several aspects:first,the Chinese government used to traditional accounting accounting accounting personnel,the lack of accrual accounting training and training,understanding of fund accounting also is unfamiliar,2it is fund accounting is complicated,strong professional technology,experience from abroad,only the United States and Britain adopted the pattern,and most of the other countries are not using the model.You can reference sample is not much:3is a single fund does not provide about the overall situation of government resources and ing the combined methods is needed to form a government financial report as a whole.And theory of funds combined methods have not reached a consensus,in this case protects the fund accounting may lead to the government financial management spirals out of control.Four is the implementation of fund accounting the most critical is the main body,and the Chinese government currently ongoing reform of the institution,government accounting scope is not yet clearly defined;Five is the large state-owned enterprises,China will use the funds to reflect the accounting brings huge cost.So.According to the cost-benefit principle,we believe that the implementation of fund accounting in China is likely to be an ideal and long-term goals.Recent promotion fund accounting is not in conformity with the Chinese reality environment.We believe that in order to"effective budget accounting and government financial accounting"as a realistic choice.Perfect budget accounting and the establishment of the government financial accounting system is the direction of the next government accounting reform in China,also should choose priority scheme,there are profound reasons for this.The driving force of China's current government accounting reform mainly come from the budget management system.Department budget reform,government income and expenses classification reform,national Treasury centralized payment reform and centralism of the implementation of the government procurement system,centralized control for the management of budget,the whole process of tracking the use of grants and funding process.Therefore,to perfect the current budget accounting system,the use of"accounting+commitment system"of accounting basis for management and control of the budget cycle,can effectively play the role of accounting control of the budget.At the same time,the Chinese government changes of accounting environment,causes the government accounting information users and information demand changed.Fiscal pressure management departments need to be aware of the information of the liabilities and contingent liabilities,financial management to gradually push forward management department need to know the information of resource usage and resource use,such as static information assets budget allocations.Therefore,the information users need to master some under the accrual basis of accounting information,the establishment of the government financial accounting system become inevitable choice.。