為改革構建堅實基礎

□本刊編輯部

為改革構建堅實基礎

□本刊編輯部

2016年8月，國務院發布《關于推進中央與地方財政事權和支出責任劃分改革的指導意見》（以下簡稱《意見》），這是國務院第一次系統提出劃分事權和支出責任，從政府公共權力縱向配置角度推進財稅體制改革的綜合性、指導性、綱領性文件。

財政是國家治理的基礎和重要支柱。財權是各級政府依法享有的籌集收入的權力，包括稅權、收費權及發債權；財政事權，是一級政府應承擔的、運用財政資金提供基本公共服務的任務和職責；支出責任是政府履行財政事權的支出義務和保障。1994年，我國實施的分稅制改革，初步構建了劃分中央與地方財政事權和支出責任的體系框架。時隔二十多年，現行財稅體制中深層次的矛盾逐漸顯現：中央與地方財政事權和支出責任劃分存在不同程度的不清晰、不規范，政府職能定位不清，可由市場調節或社會提供的事務財政包攬過多，同時應由政府承擔的基本公共服務財政承擔不夠；中央與地方財政事權和支出責任劃分不盡合理，應由中央直接負責的事務交給地方承擔，由地方負責的事務中央承擔過多，提供基本公共服務的不少職責交叉重疊；事權劃分不清，與財權不相匹配，一些地區接受轉移支付的資金被層層截留，財政資金使用效率低下。調整中央和地方政府間財政關系，合理劃分政府間事權和支出責任，建立事權和支出責任相適應的制度，成為新一輪財稅改革重點推進的方面。

此次《意見》將中央與地方財政事權分為：中央履行的財政事權、地方履行的財政事權以及中央和地方共同財政事權。國防、外交、國家安全、出入境管理、國防公路、國界河湖治理、全國性重大傳染病防治、全國性大通道、全國性戰略性自然資源使用和保護等基本公共服務，將確定或上劃為中央財政事權。社會治安、市政交通、農村公路、城鄉社區事務等與當地居民密切相關的基本公共服務，確定為地方的財政事權。另外，義務教育、高等教育、科技研發、公共文化、基本養老保險、基本醫療和公共衛生、城鄉居民基本醫療保險、就業、跨省（區、市）重大基礎設施項目建設和環境保護與治理等體現中央戰略意圖、跨省（區、市）且具有地域管理信息優勢的基本公共服務，確定為中央與地方共同財政事權，并明確各承擔主體的職責。

公共部門任何采集和分配社會資源的財政行為，會改變社會的財富分配，具有財富和收入再分配的功能，而會計工作是財政工作的基礎和重要支柱。會計學家、會計思想家和會計教育家楊時展說：“天下未亂計先亂，天下欲治計乃治。”對經濟活動進行記錄、計量、分析，是會計工作的職責，所有的經濟活動最終都會通過會計信息反映出來。政府會計工作處于公共部門整個預算管理鏈條的最終端，是對預算執行及結果的綜合反映。在規范、健全的政府會計體系基礎之上，政府會計工作才能精準掌握財政資金的狀況，才能有的放矢劃分事權財權、劃清責任邊界，才能應用預算、成本、績效管理和信息化等手段，進行相關制度配套建設和制度創新。

財稅體制改革是一輪著眼長遠機制的系統性重構，是一項嚴謹而龐大的系統工程。建立起與之相適應、規范、健全的政府會計體系，能指導公共部門管理國家財政資金、資產和資源，使政府會計工作能真正肩負起優化配置公共資源、加強財政資金管理、提高資金使用效益的重任。期待在全面深化改革的進程中，在財稅體制改革的進程中，政府會計體系建設為提升公共資源配置效率，為激勵合適數量和更高質量的公共服務供給，構建堅實的基礎性平臺。

（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