Good Governance of Government Based Governmental Comprehensive Financial Reporting Reform: The Experiences and Lessons from Indonesia
- 2017年 
【中文摘要】近年来,一系列法律规章奠定了我国政府综合财务报告制度改革的战略方向和蓝图。印尼以英联邦国家为模板进行公共部门会计改革已经有10多年,其核心是在现金制预算会计的基础上渐进式引入应计制会计、制定政府会计准则以及各级政府编制、审计和公开应计制政府综合财务报告,但仍存在政府会计准则的遵循程度较低、政府财务报告质量低下以及政府财务报告未被充分利用等问题。高质量的政府会计和财务报告能够提升国家善治实务,国家善治所诉求的公开、透明、责任、参与、回应、有效等基本原则,诸多方面能够通过政府综合财务报告实现。我国政府综合财务报告制度的建设和执行可从循序渐进的改革、保持相关政策的统一性、建设自动化的政府财务管理信息系统、加强人力资源建设、引入年度审计制度、提升报告的有用性、完善配套政策等角度借鉴印尼经验,以期促进国家善治实务、早日实现国家治理体系和治理能力现代化。 【Abstract】In recent years, a series of law and regulations have outlined the strategic orientation and roadmap for the reform of the China government's comprehensive financial reporting system. Based on the contingency model of Lüder, the status quo, problems, and experiences of the Indonesian governments reform of its comprehensive financial reporting system are introduced. More than ten years have passed since Indonesia set out to reform public sector accounting by drawing upon the experiences of the British commonwealth of nations. Indonesia's primary object is to gradually implement accrual-based accounting on the basis of cash-based budgeting accounting, establish government accounting standards, and require governments at all levels to prepare, audit and publish accrual-based comprehensive financial reports. However, there are many problems, including low compliance with government accounting standards, and poor quality and underutilization of government financial reports.High-quality governmental accounting and reporting can promote the good governance practices of government. Good governance of government follows some principles, such as openness, transparency, accountability, participation, responsiveness and effectiveness, and the governmental comprehensive financial reporting helps the government achieve compliance with these principles. The research provides some public policy recommendations for the establishment and implementation of the Chinese government's comprehensive financial reporting system. The recommendations include taking a step-by-step approach, enhancing the uniformity of related public policies, developing an automatic government financial management information system, strengthening human resource, introducing an annual audit system, perfecting the supporting policies, and promoting the usefulness of government financial reports.