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我国政府财务报告制度有一个产生、发展和走向现代化的演进过程。就广义角度考察,我国政府财务报告制度已有3000余年历史,大致可分为五个重要时期。就本质而言,在我国漫长历史中存在的自下而上向统治者或高层管理者报告财政预决算情况的制度,虽然也属于一种政府财务报告制度,但与现代意义上政府财务报告制度不可同日而语,而建立在民主政治基础上向人民代议机关及广大民众系统公布公共财务状况才是现代政府财务报告制度的真正要义。我国政府财务报告制度由前者向后者的根本转变,从形式上发生在民国时期,从实质上发生于1954年人民共和国第一部宪法颁布以后,而内容比较完整的权责发生制政府财务报告制度则于2014年8月刚刚载入《预算法》并从此进入改革实施的快车道。本文以政府财务报告制度的构成要素为线索相对系统地阐述了我国政府财务报告制度的演进历程。
China’s government financial reporting system has a generation, development and modernization of the evolution process. From a broad perspective, our government financial reporting system has a history of over 3,000 years and can be roughly divided into five important periods. In essence, the system of reporting the financial budget of the state from the bottom up to the ruler or top management in our long history belongs to a kind of government financial reporting system. However, in the modern sense, the government financial reporting system It can not be said in the same breath, and it is the true essence of the modern government financial reporting system to establish the public financial status to the people’s representative bodies and the general public system on the basis of democratic politics. The fundamental change of the government financial reporting system from the former to the latter took the form of the period of the Republic of China, essentially occurred after the promulgation of the First Constitution of the People’s Republic of China in 1954, while the content of the government financial report The system was just loaded into the Budget Law in August 2014 and has since entered the fast lane of reform. This paper systematically expounds the evolution of the government financial reporting system in China based on the clues of the components of the government financial reporting system.