日本政府会计制度改革的经验与启示

随着我国公共财政管理框架的初步建立,财政改革的焦点开始集中于全面反映政府公共受托责任的政府会计和政府财务报告建设方面。我国现行预算会计体系在反映政府资产与负债信息,评价政府活动的成本绩效,防范潜在财政风险等方面还存在较大的局限性。日本为解决20世纪90年代末期的地方政府债务危机事件,推动了一系列政府会计领域的改革,有选择、有步骤地改革政府会计主体、政府会计确认基础等,完善政府财务报告体系。本文在介绍日本政府会计制度改革背景、改革历程的基础上,就我国政府会计改革的方向与路径提出相应政策建议。

Experiences and Implication of Government Accounting Reform in Japan

Along with the reform of budget system in China,the reform of government accounting and government financial report becomes the focus of present reform.In order to solve the crisis of local government debt in 1990s,a series of reforms in government accounting were introduced into the operations in Japan’s government financial management.This paper introduces the experiences of government accounting reform in Japan.Furthermore it analyses the problems of China’s government budget and accounting system in evaluating the potential risk of government debts in accounting objectives,accounting and reporting entity,accounting recognition criteria and the basis of accounting.Considering the actuality of China’s budget system reform,this paper provides some recommendations for the direction and path of China’s government accounting reform.