摘要
中国预算管理一体化改革要求将政府资产嵌入政府预算管理体系,以提高收支预算计量的科学性。然而,嵌入一体化预算管理的资产基础性信息仍然是现金制预算的结果,现金制预算忽视资产等存量资源的长期规划与持续计量,本身就在配置的适当性和有效性方面受到质疑,因而预算管理一体化的目标难以实现。运用应计制逻辑以公共需求为导向规划政府的资金需求计划,反映政府财政资金长期、连续的运动过程,进而形成反映当期资金收付的收支预算和反映跨期受益的资产预算,资产预算编制可以实现政府资产的全链条管理,既丰富了政府部门的财务管理内容,又完善了政府预算的组成体系。
The integrated reform of Chinese budget management requires the government's assets embedded in the government budget management system in order to improve the scientific budgeting of revenue and expenditure.However,the basic information of assets embedded in the integrated budget management is still the result of cash basis budget.The cash basis budget neglects the long-term planning and continuous measurement of assets and other stock resources,and its allocation appropriateness and effectiveness is also questioned.So it is difficult to achieve the goal of budget management integration.The government should plan the fund demand based on the accrual logic and the public demand as the guidance to reflect the long-term and continuous movement process of financial funds,so as to form the revenue and expenditure budget reflecting the receipt and payment of current fund and the asset budget reflecting the intertemporal benefit.Accrual-based asset budget can realize the whole chain management of government's assets,which not only improves the financial management of government departments,but also completes the composition system of government budget.
作者
姜宏青
孙西茹
Hongqing Jiang;Xiru Sun(School of Management,Ocean University of China,Qingdao Shandong 266100,China)
出处
《会计与经济研究》
CSSCI
北大核心
2023年第3期21-37,共17页
Accounting and Economics Research
基金
国家社会科学基金项目(22BGL027)
国家自然科学基金面上项目(72172144)。
关键词
需求导向
政府资产预算
应计制
现金制
预算管理一体化
demand orientation
government asset budget
accrual basis
cash basis
budget management integration
