為改革構(gòu)建堅(jiān)實(shí)基礎(chǔ)

□本刊編輯部

為改革構(gòu)建堅(jiān)實(shí)基礎(chǔ)

□本刊編輯部

2016年8月，國(guó)務(wù)院發(fā)布《關(guān)于推進(jìn)中央與地方財(cái)政事權(quán)和支出責(zé)任劃分改革的指導(dǎo)意見》（以下簡(jiǎn)稱《意見》），這是國(guó)務(wù)院第一次系統(tǒng)提出劃分事權(quán)和支出責(zé)任，從政府公共權(quán)力縱向配置角度推進(jìn)財(cái)稅體制改革的綜合性、指導(dǎo)性、綱領(lǐng)性文件。

財(cái)政是國(guó)家治理的基礎(chǔ)和重要支柱。財(cái)權(quán)是各級(jí)政府依法享有的籌集收入的權(quán)力，包括稅權(quán)、收費(fèi)權(quán)及發(fā)債權(quán)；財(cái)政事權(quán)，是一級(jí)政府應(yīng)承擔(dān)的、運(yùn)用財(cái)政資金提供基本公共服務(wù)的任務(wù)和職責(zé)；支出責(zé)任是政府履行財(cái)政事權(quán)的支出義務(wù)和保障。1994年，我國(guó)實(shí)施的分稅制改革，初步構(gòu)建了劃分中央與地方財(cái)政事權(quán)和支出責(zé)任的體系框架。時(shí)隔二十多年，現(xiàn)行財(cái)稅體制中深層次的矛盾逐漸顯現(xiàn)：中央與地方財(cái)政事權(quán)和支出責(zé)任劃分存在不同程度的不清晰、不規(guī)范，政府職能定位不清，可由市場(chǎng)調(diào)節(jié)或社會(huì)提供的事務(wù)財(cái)政包攬過多，同時(shí)應(yīng)由政府承擔(dān)的基本公共服務(wù)財(cái)政承擔(dān)不夠；中央與地方財(cái)政事權(quán)和支出責(zé)任劃分不盡合理，應(yīng)由中央直接負(fù)責(zé)的事務(wù)交給地方承擔(dān)，由地方負(fù)責(zé)的事務(wù)中央承擔(dān)過多，提供基本公共服務(wù)的不少職責(zé)交叉重疊；事權(quán)劃分不清，與財(cái)權(quán)不相匹配，一些地區(qū)接受轉(zhuǎn)移支付的資金被層層截留，財(cái)政資金使用效率低下。調(diào)整中央和地方政府間財(cái)政關(guān)系，合理劃分政府間事權(quán)和支出責(zé)任，建立事權(quán)和支出責(zé)任相適應(yīng)的制度，成為新一輪財(cái)稅改革重點(diǎn)推進(jìn)的方面。

此次《意見》將中央與地方財(cái)政事權(quán)分為：中央履行的財(cái)政事權(quán)、地方履行的財(cái)政事權(quán)以及中央和地方共同財(cái)政事權(quán)。國(guó)防、外交、國(guó)家安全、出入境管理、國(guó)防公路、國(guó)界河湖治理、全國(guó)性重大傳染病防治、全國(guó)性大通道、全國(guó)性戰(zhàn)略性自然資源使用和保護(hù)等基本公共服務(wù)，將確定或上劃為中央財(cái)政事權(quán)。社會(huì)治安、市政交通、農(nóng)村公路、城鄉(xiāng)社區(qū)事務(wù)等與當(dāng)?shù)鼐用衩芮邢嚓P(guān)的基本公共服務(wù)，確定為地方的財(cái)政事權(quán)。另外，義務(wù)教育、高等教育、科技研發(fā)、公共文化、基本養(yǎng)老保險(xiǎn)、基本醫(yī)療和公共衛(wèi)生、城鄉(xiāng)居民基本醫(yī)療保險(xiǎn)、就業(yè)、跨省（區(qū)、市）重大基礎(chǔ)設(shè)施項(xiàng)目建設(shè)和環(huán)境保護(hù)與治理等體現(xiàn)中央戰(zhàn)略意圖、跨省（區(qū)、市）且具有地域管理信息優(yōu)勢(shì)的基本公共服務(wù)，確定為中央與地方共同財(cái)政事權(quán)，并明確各承擔(dān)主體的職責(zé)。

公共部門任何采集和分配社會(huì)資源的財(cái)政行為，會(huì)改變社會(huì)的財(cái)富分配，具有財(cái)富和收入再分配的功能，而會(huì)計(jì)工作是財(cái)政工作的基礎(chǔ)和重要支柱。會(huì)計(jì)學(xué)家、會(huì)計(jì)思想家和會(huì)計(jì)教育家楊時(shí)展說：“天下未亂計(jì)先亂，天下欲治計(jì)乃治。”對(duì)經(jīng)濟(jì)活動(dòng)進(jìn)行記錄、計(jì)量、分析，是會(huì)計(jì)工作的職責(zé)，所有的經(jīng)濟(jì)活動(dòng)最終都會(huì)通過會(huì)計(jì)信息反映出來。政府會(huì)計(jì)工作處于公共部門整個(gè)預(yù)算管理鏈條的最終端，是對(duì)預(yù)算執(zhí)行及結(jié)果的綜合反映。在規(guī)范、健全的政府會(huì)計(jì)體系基礎(chǔ)之上，政府會(huì)計(jì)工作才能精準(zhǔn)掌握財(cái)政資金的狀況，才能有的放矢劃分事權(quán)財(cái)權(quán)、劃清責(zé)任邊界，才能應(yīng)用預(yù)算、成本、績(jī)效管理和信息化等手段，進(jìn)行相關(guān)制度配套建設(shè)和制度創(chuàng)新。

財(cái)稅體制改革是一輪著眼長(zhǎng)遠(yuǎn)機(jī)制的系統(tǒng)性重構(gòu)，是一項(xiàng)嚴(yán)謹(jǐn)而龐大的系統(tǒng)工程。建立起與之相適應(yīng)、規(guī)范、健全的政府會(huì)計(jì)體系，能指導(dǎo)公共部門管理國(guó)家財(cái)政資金、資產(chǎn)和資源，使政府會(huì)計(jì)工作能真正肩負(fù)起優(yōu)化配置公共資源、加強(qiáng)財(cái)政資金管理、提高資金使用效益的重任。期待在全面深化改革的進(jìn)程中，在財(cái)稅體制改革的進(jìn)程中，政府會(huì)計(jì)體系建設(shè)為提升公共資源配置效率，為激勵(lì)合適數(shù)量和更高質(zhì)量的公共服務(wù)供給，構(gòu)建堅(jiān)實(shí)的基礎(chǔ)性平臺(tái)。

（Financial Accounting Research&Development Center，Chongqing University of Technology）

Abstract:Under the new economic norm，enterprises put forward higher requirements for financial management.In the process of enterprise value creation，the financial cloud and management accounting have a high degree of agreement，so it is possible to construct the cooperative operation mechanism between them.Based on the synergetic theory，this paper discusses the feasibility of cooperative operation between financial cloud and management accounting.We construct the coordination mechanism of enterprise financial cloud and management accounting based on the strategic management，organizational structure，practical application and other aspects，and put forward the implementation strategies of the cooperative mechanism from strengthening the cooperative idea，performing the cooperative responsibility，cultivating the talents and so on，so that we can provide reference and guidance for the study of the combination of financial cloud and management accounting.

Key words:Synergetic financial cloudFinancial shared servicesManagement accounting

A Comparative Study of Certified Public Accountant to Participate in the Proceeding as the Judicial Accounting Appraiser and the Expert Assistant

Tang YuanyuanFan Weihong
（Southwest University of Political Science&Law）

A feature of the new procedure law is establishing the expert assistant system，as an important supporting system of the appraiser program.As a specialist in the field of financial accounting，certified public accountant involved in litigation as the judicial accounting appraiser and the expert assistant has become a practice and trend.Compare the two in lawsuit qualification，status，rights and obligations，comments effect，the paper finds that the new expert opinion review system plays an important role in improving the quality of identification，reducing misjudgment，maintaining procedural justice.But because of the legislative defects，this system may cause negative effects such as repeated identification，trial delay.In order to provide institutional guarantee for the certified public accountant to carry out the two types of business，the law-making organ should perfect the expert assistant system，reform judicial expertise system and make special judicial accounting professional standards.The Chinese institution of certified public accountants should strengthen the professional training of CPA.The CPA should adjust knowledge structure，keep a positive attitude，and take an active part in Litigation activities.

Certified public accountantJudicial accounting appraiserExpert assistantLitigation activities

The Discussion on the Accounting Information Disclosure of Government Accounting under the Performance Evaluation Perspective

Lv JunShen Xiaofeng
（Jiangsu Academy of Educational Sciences；School of Finance and Economics）

Abstract:With the development of new public management movement，western countries set off a wave of the reform of government accounting，which aims to improve the efficiency of government operations，business performance and finally release the public fiduciary duty.The measurement of government management accurately have significant correlation with performance evaluation which relies on the government accounting information disclosure.Based on this，this paper selects government accounting information disclosure as research object，does the analysis of theories of new public management，principal-agent and information asymmetry，states that the mechanism of government accounting information disclosure has several weaknesses，such as insufficiently，low efficiency and less users of disclosed information.Then，this paper analyses the information demand of government accounting towards performance evaluation-oriented.Finally，the paper puts forward countermeasures and suggestions from three aspects：perfecting the government accounting system，taking the needs of stakeholders into account and building a rapid information feedback mechanism.

Keywords:Performance evaluationGovernment accountingAccounting information disclosures

Research on the Evaluation System of Mineral Environmental Restoration Project Performance Audit

Hou Xiaojing Zhao Yuan
（School of Economics and Management，Xi'an Petroleum University）

Abstract:As far as possible to prevent and reduce the destruction of geological environment which caused by mining，on the basis of the principle of whoever development and protection，whoever pollution and governance，whoever damage and recovery，to restore the mineral geological environment，among this，the government audit play an important role of supervision for the governance and executive condition of the relevant system.For environmental restoration projects，in this paper，we build evaluation index system of environmental restoration project performance audit from the reasonable legitimacy，economy，efficiency and profitability four aspects and use the analytic hierarchy method to give evaluation index assignment，for consistency check.Through analysis of the index put forward policy suggestions，in order to promote the audit role into full play，in the work of supervision and governance of our country environment restoration.

Keywords：Environmental restoration projectsPerformance auditThe audit evaluationAnalytic hierarchy process

The Analysis of the Replaced the Business Tax With Value-added Tax and the Impact on the Real Economy

Huang Qingping Shu Yue
（Jiangsu Open University；Lishui Vocational and Technical College）

Abstract：At the end of March 2016，the Ministry of Finance and the State Administration of Taxation jointly issued file announced construction，real estate，finance and consumer services will become the last four industries switch from business tax to value-added tax（VAT），starting from May 1.The pilot is called the last war of switch from business tax to VAT.The paper first interprets the New Deal，and then analyzes switch from business tax to VAT，the impact of the four industries and the real economy. Finally，how to increase the business prepared to deal with the pilot gives the corresponding recommendations.

Keywords：Switch from business tax to VATinterpretFour industries operationaGuidance

The Construction and Implementation of the Cooperative Mechanism of Enterprise Financial Cloud and Management Accounting

Xiong Lei