| Approving the budget(the power of the money bag)is the main form of state legislative control of the executive branch to ensure that taxpayers' money is used under legal constraints(compliance control),and on this basis,further ensure that the government effectively provides satisfaction Public preferences for public services and policies(performance control).Because of this,improving and strengthening budget compliance and performance control functions has become the basis for establishing a sound modern budget system.Budget execution is a key link in the realization of budget functions.Its compliance control and performance control are highly dependent on appropriate government accounting information.Therefore,in the context of deepening the reform of the budget management system,it is more important and urgent than ever to discuss how to improve and strengthen the compliance and performance control of the budget execution process from the perspective of government accounting,especially considering the weak research in this field.According to the report of the 19 th National Congress of the Communist Party of China,we should establish a comprehensive,standardized and scientific budget system with strong constraints,and implement performance management in an all-round way.On September 1,2018,the State Council issued the opinions on the comprehensive implementation of budget performance management,which proposed the dual monitoring of the degree of achievement of performance objectives and the progress of budget implementation.It means that the process of budget execution in our country is dominated by the strengthening of compliance control and gradually transformed into the dual control of compliance and performance.Among them,the compliance control mainly promotes the budget system with "strong constraints",and the key of performance control is to promote the realization of budget performance objectives.In order to adapt to the requirements of budget management reform,the government has further strengthened the reform of government accounting.However,in recent years,the problem of "looseness" of government budget implementation control is still very prominent.The main problems of compliance control are:embezzlement,interception of private division,false report and false claim;frequent budget adjustment,large deviation of budget and final accounts,slow budget implementation progress have not been effectively addressed.The main performance control problems are:inefficient financial funds,idle precipitation,loss and waste.If the problem of budget execution control cannot be effectively managed,it will weaken the function of budget control,challenge the authority of budget law,the construction of modern budget system will become a mere formality,and financial risks will be aggravated.In particular,the increasing downward pressure on the economy and the continuous fiscal tightening,while reducing costs to meet the growing expectations of the public and the government,will bring huge challenges to the budget execution control.The effective control of the budget execution process is highly dependent on the support of accounting information.Modern internal control theory holds that a good control system must first solve the problem of information assurance.Although the government accounting field has carried out the drastic reform,the accrual accounting has been comprehensively introduced into the government departments,and the government accounting system and accounting model have been reconstructed,whether the current government accounting can really improve and strengthen the control of the budget execution process is still a problem worthy of attention and systematic response.The literature on domestic academic circles discussing budget execution control and government accounting reform has gradually increased,but the literature on budget execution control from the perspective of government accounting is still scarce.Therefore,this paper tries to explore a new way to improve and strengthen budget execution control from the perspective of government accounting reform.On this basis,three levels of questions are put forward :(1)what kind of government accounting information structure can better improve and strengthen the compliance control and performance control of the budget execution process?(2)what are the effects,advantages and limitations of China's current government accounting in budget compliance control and performance control?(3)how to design the orientation and specific path of government accounting reform to promote budget execution control?For the systemic response to the above problems,this paper is based on the principal-agent theory and the theory of common pool resources,uses the questionnaire survey,semi-structured interviews,case analysis and regression analysis and other methods,to improve and strengthen compliance and performance control the in the process of budget execution as the goal,on how to build a proper structure of accounting information and its corresponding reform priorities and specific researches on the path.The purpose of this paper is to provide theoretical guidance and technical support for deepening government accounting reform and budget management reform.(1)The main research contents are as follows:The first chapter is the introduction.This chapter starts with the research background of China's current budget execution control and government accounting reform,sorts out the existing literature,and proposes the main problem of this paper,namely,how to build the most appropriate accounting information structure to improve and strengthen the compliance in the budget execution process.And performance control.Based on this,define related concepts,extend and refine specific research issues,and explain the main content and research methods of the paper..The second chapter is the basic theory of accounting control of government budget execution.This chapter first demonstrates the importance and scientific nature of government accounting in supporting budget execution control to solve the agency problem and the common resource pool problem(public land tragedy and anti-public land tragedy).Secondly,from the perspective of action mechanism,this paper analyzes the role of government accounting's recording,control,accountability and other functions in identifying,analyzing and correcting deviations in the process of budget execution,so as to demonstrate the technical feasibility of government accounting in supporting budget execution control.The third chapter is the accounting control of the compliance of the budget execution process: based on the expenditure cycle model.This chapter relies on the common pool resource theory,analyzes the rationality of using the expenditure cycle model as the analysis framework,and demonstrates that in the principal-agent relationship chain of the budget contract,the compliance control of the "full process" of budget execution is highly dependent on budget responsibility "Full process" accounting information for performance and budgetary capital flows.Then comparative analysis budgetary accounting in the expenditure cycle,cash accounting and accrual accounting three formations in support of budget execution advantages and limitations of the "whole process" compliance control,the result shows:cash accounting is the most appropriate for cash flow control during budget execution,but it is not sufficient for the whole process;Accrual accounting has expanded the scope of compliance control(from cash control to the control of all economic resources and liabilities),but it is Inadequate for cash flow control and whole process control;budgetary accounting in the expenditure cycle is based on the liability and cash basis,which dynamically describes the performance of budget responsibility and the changes of budget funds in the expenditure cycle,thus providing the most appropriate information structure for the "whole process" control of budget execution.The fourth chapter is the accounting control of the performance of the budget execution process: based on the result chain model.This chapter relies on the common pool resource theory,analyzes the rationality of using the result chain model as the analysis framework,and demonstrates that in the principal-agent relationship chain of the budget contract,the core of the performance control of the budget execution process is the output cost control,and the production Outgoing cost control is highly dependent on standardized cost accounting system.The construction of this system must be completed by three kinds of mutually conditional accounting forms: accrual accounting,cost accounting and management accounting.Among them,on the basis of recording and calculating the asset value,accrual accounting collects and allocates the asset cost as the current operating expense by means of depreciation and amortization techniques.With the help of the step-by-step cost accounting process,cost accountant collects and distributes the current expenses as the actual cost of output(the key technology is to track the costs to the cost accounting objects according to the cost drivers).Management accounting introduces the standard cost method to correlate the standard cost information with the policy objectives,and carries out cost control by comparing the standard cost with the actual cost.The fifth chapter is an empirical analysis of the effect of government accounting on budget execution control.First of all,this chapter uses descriptive statistics and case analysis method to conduct a systematic analysis of the deviation of current government budget and departmental budget execution in China,centering on compliance(including the three dimensions of use,time and amount)and performance deviation.The results show that the budget deviation has improved since the 18 th CPC national congress,but the compliance deviation and performance deviation are still outstanding on the whole,especially the general deterioration in 2018.The deviation of departmental budget is far more serious than that of governments at all levels.There are great differences in budget deviation between regions and departments.Budget deviation is related to budget preparation,budget execution and management,among which the shortage of accounting information in budget execution process control is one of the key factors.Secondly,This chapter uses regression analysis and interview methods to verify and analyze the role and limitations of government accounting in compliance control and performance control of budget execution.The results show that :(1)the current budgetary accounting mainly plays the function of cash accounting,but there are still many problems such as the lack of effective connection between the financial general budgetary accounting and the accounting system of administrative institutions,and the outflow of some budget funds from the supervision scope of budgetary accounting.Moreover,due to the lack of records of "budget authorization" and "commitment",the current budgetary accounting has insufficient compliance control over the whole process of budget execution.Therefore,on the basis of perfecting the current budgetary accounting,the development of the budgetary accounting in expenditure cycle is the only way to improve the compliance control of the whole process of budget execution.(2)In the context of the ongoing strengthening of budget performance management reforms,the lack of cost information has become a bottleneck issue for budget execution performance monitoring.Although the country has fully implemented financial accounting reforms and achieved initial results,many assets have not yet been accounted for due to the lack of measurement methods for some assets and the division of liability subjects,and the accounting for operating expenses is incomplete;The guidelines for management accounting and cost accounting have been issued successively,but the policy has not been fully implemented.At present,this series of reforms has not been committed to the construction of a standardized output cost accounting system.Therefore,the potential advantages of government accounting reform in improving and strengthening budget execution performance control have not really played a role.The sixth chapter is the international experience and reform ideas.By introducing and analyzing the experience and lessons of foreign government accounting in strengthening the control of budget execution process,and combining with the actual situation of our country,the following reform ideas are put forward.The first is to improve the existing budgetary accounting to ensure that the "budget funds" flow in the budget execution process is truly and comprehensively monitored;the second is to develop budgetary accounting in the development expenditure cycle to promote control over the entire process of budget authorization,commitment,verification and payment;It is to improve the current financial accounting system,promote cost accounting and management accounting,and build a standardized cost accounting system.Fourth,accelerate related supporting reforms and strengthen guarantee conditions to ensure the smooth progress of government accounting reform.This paper draws the following main conclusions and views:The prominent problem of budget deviation fully proves that loose control and blind spots exist in the process of budget execution in China,and the government accounting,as the basic information means of budget execution control,is seriously deficient in accounting information.Therefore,if we improve and strengthen the budget execution control,the government accounting reform is the only way.Specific conclusions and views are as follows:(1)The compliance control of government budget execution is highly dependent on "whole process" information.The information structure provided by cash accounting is sufficient to promote the compliance control of "cash flow",but there are blind spots in the "whole process" control of the performance of budget responsibility in the process of budget execution(the inability to record and control the "budget authorization and commitment control" two key stages).The main advantage of accrual accounting lies in the performance control,for compliance control is not sufficient.Comparatively speaking,budgetary accounting in expenditure cycle provides the most appropriate information structure for the whole process control of budget execution.The accounting system of our country's present budgetary accounting,mainly playing the cash accounting functions,although has played an important role to control the cash flow,but there are still many problems of the reform of,and because of its commitment to the budget authority,information record and verify the stage of budget responsibility fulfillment situation,lead to perform "process" compliance control lack of appropriate accounting information support structure.(2)The performance control of government budget execution should be highly dependent on the output cost information,which should be generated by developing accrual accounting,cost accounting and management accounting,and establishing a standardized output cost accounting system.In China,due to the serious lack of output cost information,the performance control of the budget execution process cannot be substantially promoted and a series of problems are brought about,so the construction of output cost accounting system is imminent.Although accrual accounting has been fully implemented and the direction of cost accounting and management accounting reform has been clear,it is still a long way to go to establish a standardized output cost accounting system.Therefore,this paper proposes a three-phase government accounting reform strategy that supports the improvement and strengthening of budget execution control.In the first phase,the current budget accounting is improved to further strengthen the compliance of budget funds;in the second phase,the expenditure cycle-based Budget accounting to improve compliance control of the budget execution process;in the third stage,application of accrual accounting,cost accounting and management accounting to build a standardized output cost accounting system to improve and strengthen performance control of the budget execution process.At the same time,focus on reform priorities and promote related supporting reforms.This paper tries to innovate from the following aspects:First,innovation in research perspectives.Scholars at home and abroad pay more attention to budget implementation control and government accounting reform,but there is less research on improving and strengthening budget implementation control from the perspective of accounting,especially localization research on the actual situation in China is rare.The accounting perspective studies how to improve and strengthen budgetary compliance control and performance control in order to enrich related research in this area.Second,the innovation of research methods.This paper verifies the importance of budgetary accounting in expenditure cycle to improve and strengthen the compliance control of budget execution by empirical method.By using descriptive statistical method and case analysis method,this paper systematically analyzes the deviation of current government budget and department budget in China,centering on the deviation of compliance(including the three dimensions of use,time and amount)and the deviation of performance.By means of semi-structured interview,this paper analyzes the role and limitation of current government accounting in performance control of budget execution in order to provide methodological reference for the research in this field.Third,the innovation of research ideas.Based on the results chain model,this paper proposes and demonstrates that a standardized output cost accounting system is a key means to improve and strengthen performance control of budget execution.It also identifies the three accounting forms of power accounting,cost accounting and management accounting.Contributions and shortcomings in the cost accounting system,and further put forward the core task of the current government accounting reform of standardized output cost accounting system,which aims to provide theoretical basis and technical reference for budget performance management and government accounting reform.The thesis of this paper needs further research and analysis from the following two aspects:First,this paper mainly focuses on the stage of accounting information generation.Its purpose is to provide the most appropriate information structure for budget execution compliance and performance control through government accounting reform and improvement.However,the control effect of government accounting supporting budget implementation is also affected by many factors in two stages,i.e.the stage of information use and its role.Therefore,in the future,a systematic study on the use and effects of government accounting will be needed.Secondly,this paper mainly conducts research based on the overall situation of the country,and does not conduct research on heterogeneity between regions and government levels.Although budget execution control and government accounting reform are implemented under the unified national policy framework,due to the uneven economic development level and financial situation,there are certain levels of understanding and compliance of policies by government budget executives at various regions and levels difference.Therefore,based on the heterogeneity among regions,departments and levels,it is of practical significance to study the role of government accounting in the control of budget execution process. |
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