为改革构建坚实基础

□本刊编辑部

为改革构建坚实基础

□本刊编辑部

2016年8月，国务院发布《关于推进中央与地方财政事权和支出责任划分改革的指导意见》（以下简称《意见》），这是国务院第一次系统提出划分事权和支出责任，从政府公共权力纵向配置角度推进财税体制改革的综合性、指导性、纲领性文件。

财政是国家治理的基础和重要支柱。财权是各级政府依法享有的筹集收入的权力，包括税权、收费权及发债权；财政事权，是一级政府应承担的、运用财政资金提供基本公共服务的任务和职责；支出责任是政府履行财政事权的支出义务和保障。1994年，我国实施的分税制改革，初步构建了划分中央与地方财政事权和支出责任的体系框架。时隔二十多年，现行财税体制中深层次的矛盾逐渐显现：中央与地方财政事权和支出责任划分存在不同程度的不清晰、不规范，政府职能定位不清，可由市场调节或社会提供的事务财政包揽过多，同时应由政府承担的基本公共服务财政承担不够；中央与地方财政事权和支出责任划分不尽合理，应由中央直接负责的事务交给地方承担，由地方负责的事务中央承担过多，提供基本公共服务的不少职责交叉重叠；事权划分不清，与财权不相匹配，一些地区接受转移支付的资金被层层截留，财政资金使用效率低下。调整中央和地方政府间财政关系，合理划分政府间事权和支出责任，建立事权和支出责任相适应的制度，成为新一轮财税改革重点推进的方面。

此次《意见》将中央与地方财政事权分为：中央履行的财政事权、地方履行的财政事权以及中央和地方共同财政事权。国防、外交、国家安全、出入境管理、国防公路、国界河湖治理、全国性重大传染病防治、全国性大通道、全国性战略性自然资源使用和保护等基本公共服务，将确定或上划为中央财政事权。社会治安、市政交通、农村公路、城乡社区事务等与当地居民密切相关的基本公共服务，确定为地方的财政事权。另外，义务教育、高等教育、科技研发、公共文化、基本养老保险、基本医疗和公共卫生、城乡居民基本医疗保险、就业、跨省（区、市）重大基础设施项目建设和环境保护与治理等体现中央战略意图、跨省（区、市）且具有地域管理信息优势的基本公共服务，确定为中央与地方共同财政事权，并明确各承担主体的职责。

公共部门任何采集和分配社会资源的财政行为，会改变社会的财富分配，具有财富和收入再分配的功能，而会计工作是财政工作的基础和重要支柱。会计学家、会计思想家和会计教育家杨时展说：“天下未乱计先乱，天下欲治计乃治。”对经济活动进行记录、计量、分析，是会计工作的职责，所有的经济活动最终都会通过会计信息反映出来。政府会计工作处于公共部门整个预算管理链条的最终端，是对预算执行及结果的综合反映。在规范、健全的政府会计体系基础之上，政府会计工作才能精准掌握财政资金的状况，才能有的放矢划分事权财权、划清责任边界，才能应用预算、成本、绩效管理和信息化等手段，进行相关制度配套建设和制度创新。

财税体制改革是一轮着眼长远机制的系统性重构，是一项严谨而庞大的系统工程。建立起与之相适应、规范、健全的政府会计体系，能指导公共部门管理国家财政资金、资产和资源，使政府会计工作能真正肩负起优化配置公共资源、加强财政资金管理、提高资金使用效益的重任。期待在全面深化改革的进程中，在财税体制改革的进程中，政府会计体系建设为提升公共资源配置效率，为激励合适数量和更高质量的公共服务供给，构建坚实的基础性平台。

（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