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2em;\">在推进国家治理现代化背景下，为加强政府资产负债管理、降低行政成本、提升运行效率、切实防范财政风险，党的十八届三中全会《决定》和新《预算法》对“建立权责发生制的政府综合财务报告制度”做出了重要战略部署并提出了明确要求，要求抓紧推进政府会计改革，建立全面反映政府资产负债、收入费用、运行成本、现金流量等财务信息的权责发生制政府综合财务报告制度。同时为进一步加强国家治理和法治政府建设，党的十八届四中全会《决定》也提出，“对财政资金分配使用、国有资产监管、政府投资、政府采购、公共资源转让、公共工程建设等权力集中的部门和岗位实行分事行权、分岗设权、分级授权、定期轮岗，强化内部流程控制，防止权力滥用”，从加强权力制约角度对实施内部控制建设提出了要求，将内部控制作为实现政府内部权力制约的重要手段。可以看出，政府会计改革和政府内部控制皆是加强国家治理的重要内容及手段，同时由国务院批转财政部发布的《权责发生制政府综合财务报告制度改革方案》所提出“加强政府财务报告编报内部控制”的相关要求，又可以看出两者之间也存在紧密关联。因此，本文的逻辑框架是在政府内部控制框架体系的基础上，分析其和政府会计改革之间的关系，论述其对于政府会计改革落实的重要作用，二者可以通过协同构建的方式共同发展。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">一、政府内部控制的框架体系\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（一）政府内部控制的研究现状\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">从履行公共受托责任的角度来讲，政府内部控制是为保证政府（机构或组织）有效履行公共受托责任，杜绝舞弊、浪费、滥用职权、管理不当等行为而建立的控制流程、机制与制度体系[1]。我国对政府内部控制研究起步较晚，早期的一些研究主要是通过借鉴国外经验来对政府内部控制基本概念、体系框架以及与审计监督之间关联角度进行研究，王光远[1]、刘玉廷等[2]、张国清等[3]首先对美国政府内部控制的发展历程与建设经验进行了总结。因此，对政府内部控制研究的一种思路即是认为我国政府内部控制应引入COSO内部控制模型，从内控要素出发建立政府内部控制规范体系[4]。另一种研究则认为，应充分结合我国政府财政管理体制实际情况，政府内部控制分为政府层面内部控制和单位层面内部控制，具体应包括财政管理内部控制、预算单位内部控制、政府部门内部控制等内容。其中财政管理内部控制是政府内部控制的重要内容。广义上来讲，财政部门的内部控制机制包括财政管理的全部；从狭义上来讲，财政部门内控机制则包括财政部门为加强各内部职能部门管理而制定的制度及程序以及对管理所进行的内部再监督机制[5]。从业务活动实质来讲，财政部门从负责国家预算资金的分配与管理出发解决了政府层面内部控制的若干问题，行政事业单位内部控制则是具体解决预算资金使用过程的规范性及有效性，两者紧密相连[6-8]。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（二）政府内部控制的实务总结\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">昆明市率先探索开展了政府内部控制一体化建设工作。在思路设计方面，昆明市采取以行政事业单位内部控制体系为支撑，以财政资金分配与使用为主线，以单位端量化评价指标为引导，通过单位基础指标提升单位内部管理水平，同时通过将单位运行指标与财政管理指标相衔接，形成完整的区域公共财政管理体系，逐步强化公共资金绩效管理。在实际实施过程中，昆明市采取统一部署、整体规划、分步实施的策略，在政府层面及部门层面（包括财政部门和预算单位）积极成立内控领导小组与内控办作为内控统筹领导及日常工作机构，由昆明市财政局带头、市级其他单位跟进，市级部门与区县级政府同步实施。先进行风险评估，全面梳理昆明市财政局和昆明市市级行政事业单位整体业务流程，将财政局的内部控制与各行政事业单位的内部控制业务流程进行衔接并优化设计，在此基础上针对各单位的实际情况，再进行针对性内部控制体系建设方案设计，从而充分调动各单位参与内部控制体系建设的积极性，并发挥规模效应，整体提升昆明市行政事业单位综合管理水平[9]。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">在具体建设内容方面，昆明市内部控制一体化建设具体包括财政管理内部控制和预算单位内部控制两部分。财政管理内部控制包括非税收入管理、债务管理、PPP管理、预算编制、预算执行、采购管理、资产管理、绩效考评方面的内容；预算单位内部控制包括预算管理、收支管理、采购管理、建设项目管理、合同管理和资产管理方面的内容。截至目前，昆明市内部控制一体化建设财政端建设目标成果“一项内部控制基本制度”“八项内部控制业务规范”“七项一体化业务流程”已经基本梳理完毕；在单位端内部控制建设方面，38家市级单位基础风险评估工作已经完成，2016年则在实现18家预算单位内部控制系统上线运行的基础上，进一步推进内部控制一体化实施建设范围。通过开展内部控制一体化建设，实行事项分类管控和细化管控标准，昆明市有力加强了财政预算管理的科学化水平，对于提高财政资金使用效率效果、解决财政预算资金结余及沉淀资金问题以及明确预算绩效评价考评标准都起到了极大推动作用，此外通过落实分事行权、分岗设权和分级授权，也加强了权力制衡和起到了防范腐败舞弊作用，可以看出昆明市内部控制一体化构建取得了明显成效。 \u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（三）政府内部控制的框架完善\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">总结可知，昆明市所推动的内部控制一体化已经超出了现行《行政事业单位内部控制规范》等文件所推动的单位内部控制建设，本质上为政府内部控制建设。结合政府内部控制的研究现状以及昆明市实际实践情况，本文认为政府内部控制是指各级政府及组成部门为实现控制目标，通过制定制度、实施措施和执行程序，来对政府内部各项经济业务活动风险进行事前防范、事中控制、事后监督和纠正的动态过程管理。具体来讲，政府内部控制体系包括政府层面内部控制和预算单位内部控制，而财政部门负责国家预算的分配及执行过程管理，实际上从经济活动方面实施了政府层面的内部控制，所以财政管理内部控制与预算单位内部控制均是政府内部控制的不可分割部分。围绕以财政收支预算分配与执行为主线、以财政资金管控为核心，将财政管理内部控制与预算单位内部控制的有机结合是政府内部控制建设的核心内容。此外，财政部门要求预算单位对内部控制进行评价，也强化了政府内部控制体系的科学构建[10]。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">二、政府会计改革应以政府内部控制建设作为基础\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">从国外推进政府内部控制建设和政府会计改革的具体实践来看，1983年紧随着美国审计总署发布《联邦政府内部控制准则》之后，美国便成立了政府会计准则委员会，并陆续制定了适用于各级政府的会计准则。同样我国在2012年通过发布实施《行政事业单位内部控制规范》等规范文件来推动政府内部控制建设后，也于2015年及时成立了政府会计准则委员会，主要负责推进政府会计改革，建立健全政府会计准则体系。可以看出，加强政府会计改革是推进政府内部控制建设的重要基础和内容[2]，如果没有政府会计准则的支撑，就难以进行政府财务报告内部控制的评价。同样加强政府内部控制建设也为推动政府会计改革提供了助力，加快了政府会计改革的实施步伐，修订完善财务制度、健全资产管理制度、完善决算报告制度、优化政府财政管理信息系统等措施的落实，都离不开政府内部控制的建立健全。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">为有效解决现行政府会计体系在会计科目、核算内容以及报送报表等方面所存在不一致问题，加强资产负债及政府运行情况信息反映，服务于国家治理能力及水平提升要求，2015年以来财政部先后制定发布了《政府会计准则——基本准则》《政府会计准则第１号——存货》《政府会计准则第２号——投资》《政府会计准则第３号——固定资产》《政府会计准则第４号——无形资产》《政府会计准则第××号——公共基础设施（征求意见稿）》，但对于构建统一、科学、规范的政府会计准则体系目标的实现仍存在许多亟待解决以及尚未完全解决的问题。因此，加强政府内部控制建设对于促进政府会计改革并助力解决改革难题具有重要的基础性作用（见图1）。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（一）政府预算会计改革设计以政府内控建设为基础\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">按照组织机构类型划分，我国现行政府会计制度包括财政总预算会计、行政单位会计制度、事业单位会计制度准则、国库会计、基建会计、税收会计等，其中财政总预算会计主要对财政预算资金的授权分配情况加以反映，行政事业单位会计制度主要对各单位实际预算资金使用情况加以反映，财政资金授权分配以及实际使用本应紧密相连，但由于在会计核算原则、核算要求以及会计要素分类和定义方面存在差别，财政总预算会计系统与行政事业单位会计系统之间没有实现有效衔接，科目也未能有效对应，导致财政部门不能全面有效掌握本级财政资金的实际使用情况，虽然国库集中收付制度的执行在一定程度上缓解了这一情况，但在实际执行过程中仍存在预算硬约束不强、虚列支出、超范围支出、资金闲置浪费等问题。此外，财政总预算会计以财政性资金作为核算范围，对非财政性资金约束能力不强，不能契合全口径预算管理理念，不能适应部门预算改革需求，也不利于对预算执行情况的全面反映。因此，我国政府预算会计改革应以服务于政府预算管理为目标[11]，通过统一会计核算原则、核算要求以及会计要素分类和定义方面的内容，致力于实现会计系统与管理系统的有机结合。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">昆明市通过加强政府内部控制建设，一方面将财政性资金与非财政性资金纳入到内部控制管辖范围内，切实加强非财政性资金管控，确保预算执行信息反映的全面完整。另一方面，财政资金分配使用为主线，加强财政管理内部控制与预算单位内部控制并实现两者一体化建设，从财政资金分配角度出发来加强对预算执行全过程的管控，并有效解决财政预算结余和沉淀资金的问题。可以看出，加强政府内控建设，有助于识别并解决现行财政总预算会计以及行政事业单位会计执行过程中各自存在的缺陷问题以及整体衔接问题，同时为构建科学系统的政府财务会计改革奠定基础并指明改进方向，通过将政府预算会计管理与财政部门及预算单位实际运行实质结合，促进构建能够有效记录与控制特定主体法定预算系统运行的全过程政府预算会计系统不断进行优化设计。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（二）政府财务会计改革设计以政府内控建设为基础\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">我国现行政府会计体系以收付实现制为主，虽然国库集中支付结余以及资产购置及折旧摊销等运用了权责发生制，但这种财务会计与预算会计相混合的政府会计体系，既不利于加强预算管理以及预算执行情况的全面反映，同时也不利于对政府财务状况（资产、负债和净资产）、运营成本以及绩效考评的反映。因此，在理顺政府会计与预算会计关联、明确政府会计改革目标以及会计基础选择策略的基础上，我国政府会计改革应兼顾财务管理目标与预算管理目标[11]，通过引入应计制来实现财务管理目标，主要包括提升资产负债管理水平、提高财政资金使用效益、加强政府运营成本反映等。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">昆明市通过加强政府内控一体化建设，将与资产负债、收入支出等财务会计要素相关业务作为重要管控对象。在资产负债管理方面，严格规范资产配置、使用、保管、处置环节管理，切实加强举债可行性决策、债务预算编制以及还款计划等环节审核批复，保障了资产负债会计要素的核算基础。而在收入支出管理方面，则是严格区分不同收入来源，切实加强票据开具、银行账户以及会计核算管理，并针对支出事项属性，实现分类管控，全面反映各政府部门实际运行过程中在内部管理与业务履职方面所发生的料工费支出情况，促进了对政府运行成本的科学反映，这也为加强政府绩效考评奠定了基础。政府会计改革服务于内部管理需求，而政府内控则是从政府内部实际管理需求出发设计出来的有效管控模式，因此，政府内控对政府运行成本进行分类管控以及加强资产、负债管理等本身就对政府会计改革加强资产、负债管理过程记录和政府实际运行情况的全面反映提出了要求。通过梳理现阶段政府内部资产、负债实际情况以及开展经济活动所对应各类支出事项，为政府财务会计改革提供了参考。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（三）政府会计改革具体落实以政府内控建设为基础\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">政府会计是对政府运行情况的反映，因此政府实际运行状况的科学合理与否，直接影响着政府会计改革举措的落实以及政府会计信息的真实性、准确性和完整性，只有通过推动政府内控建设，才能从根本上保证政府会计反映信息与政府实际运行状况的一致性，确保政府会计改革相关举措的有效落实。具体来说，政府内控将预算管理与资产负债管理、收入支出管理连接起来（其中采购管理、工程建设项目管理可以看成资产形成过程管理），通过理顺内部业务运行逻辑，将预算事项与支出事项有机衔接，按照单位职能（预算事项）——支出事项——会计核算路径，将预算收入、支出、结转结余预算信息和资产、负债、净资产财务信息的反映与政府内部控制所约束的政府实际运行结合起来，奠定了基于财务会计与预算会计适度分离又相互衔接理念所建立起来的政府会计体系实施基础，同时通过加强资产、负债、收入及支出等业务的管控，有效落实政府会计改革相关举措，同时将财务会计所反映政府资产负债情况、政府运行成本情况等信息作为财政预算编制的参考依据，反过来也提高了政府内部控制中预算业务管理科学化水平，进一步实现促进财政中长期可持续性管理[9]。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">三、政府会计改革与政府内部控制建设的协同机制\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">通过上述分析可以看出，政府会计改革与政府内控建设相辅相成，一方面政府内控建设奠定政府会计改革落实基础，另一方面，政府会计改革产生加强政府内控建设需求。因此在落实财税体制改革、加强国家治理背景下，应积极探索政府会计改革设计、实施与政府内部控制建设的有机协同。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（一）二者基于政府预算管理目标的协同发展\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">预算编制需要经过人大审批，具有法定效应，因此通过比较预算编制与实际执行情况，可以有效衡量政府受托责任履行情况。现行我国预算管理应坚持以合规性作为目标导向，而以现金制作为核算基础所反映的预算收入、预算支出以及预算结转结余信息更能被信息需求者所接受与理解，因此政府预算会计改革应坚持以现金制作为核算基础，加强对预算编制、审核、执行、追加调整及绩效考评等全过程信息反映，同时有效处理好财政部门以及预算单位在预算会计管理过程中存在的往来关联，有效解决现行财政总预算会计以及行政事业单位会计之间的不连贯问题。政府内部控制以确保运行合法合规作为首要目标，因此，在政府预算管理目标前提下，政府内部控制建设通过建立财政管理内部控制与预算单位内部控制一体化可以实现与政府预算会计改革的有机协同。政府内部控制通过加强财政管理内部控制建设加强预算编制组织及审核审批，确保财政预算资金分配科学合理，并以财政资金分配为源头，以预算分配执行为主线，有效衔接预算单位内部控制建设，通过加强预算单位内部控制建设来确保各预算单位在实际运用财政预算资金过程中规范有效，最终确保预算管理目标的实现。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（二）二者基于政府财务管理目标的协同发展\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">政府内控建设的目标包括确保资产安全完整、提升公共服务质量水平以及确保财务信息真实准确[10]。而政府财务会计改革主要通过引入应计制，来加强披露资产与负债存量管理信息、公共服务的成本信息以及政府运营成果等方面的信息。因此，政府财务会计改革与政府内控紧密关联，应有机协同开展建设。一方面政府内控建立应切实加强与财务会计要素直接相关的资产管理、负债管理、收支管理以及与之间接相关的采购管理、工程建设项目管理和合同管理等，为基于应计制的政府财务会计改革提供实施“土壤”，确保能够严格按照内部业务运行及资金形成、使用等实际情况加以核算，形成真实准确信息。另一方面，在开展政府内控建设过程中应加强支出事项分类管控，提升财政资金使用规范性及效率效果，从而促进政府（部门）运营情况的全面反映，实现政府财务管理目标。具体来讲，可以按照分类管控理念将政府运营成本分为管理成本与履职成本，其中管理成本是指政府部门管理和组织自身内部事务而发生的各种费用，具体包括办公人员成本、办公设施成本和办公运转成本；履职成本是指政府部门在监管社会公众事务以及提供公共产品和服务的过程中发生的各种费用，具体包括业务人员成本、业务设施成本和业务运转成本。通过上述科学分类及归集管理，也为进一步开展政府运营绩效考评奠定基础。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（三）二者基于国家审计监督检查的协同落实\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">依据公共经济受托责任理论，国家审计是指运用有效审计技术与方法，以内部控制建立实施情况为前提，以财政资金分配使用为主线，通过对国家财经政策执行和财政财务收支情况进行监督来考察公共部门履行受托责任的情况，并及时做出问题预警、识别和纠正[12]。在国家治理体系和治理能力现代化背景下，国家审计的开展离不开政府内部控制与政府会计的支撑。一方面国家审计的开展需要以政府内部控制的建立健全情况作为主要出发点，另一方面国家审计以政府会计所提供反映的国家财政经济政策及财政收支执行情况作为主要监督评价对象。同时，政府内部控制与政府会计所提供信息质量紧密关联，一般来讲，政府内部控制建立及运行情况越完善，政府会计信息质量越高[13]。因此，国务院批转财政部发布的《权责发生制政府综合财务报告制度改革方案》就提出：要在建立健全政府会计核算体系和政府财务报告体系基础上，进一步建立健全政府财务报告审计和公开机制，将审计后的政府综合财务报告与审计报告依法报本级人民代表大会常务委员会备案，并按规定向社会公开。因此，应切实加强在政府内部控制建设与政府会计改革之间实现有机协同，实现两者相互促进，为国家审计监督公共受托经济责任履行情况提供有力抓手，促进政府内控建设与政府会计改革的有效实施。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">四、结论和对策\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">通过昆明市内部控制一体化建设经验可以看出，政府内部控制与政府会计改革紧密关联。一方面，通过加强政府内部控制，可以确保政府会计改革任务的有效落实，实现财务情况、预算执行情况、财政中长期可持续性的反映真实完整合规，从而为加强国家治理提供有力数据支撑；另一方面，通过加强政府会计改革促进对政府财务信息、预算执行信息以及财政中长期可持续性信息进行分析，可以有效指引政府内部控制改进方向，加强资产负债管理、降低政府运行成本、防范财政风险、改进政府绩效考核等，从而进一步完善国家治理体下对权力制约机制的建设要求。因此，在实际开展内部控制一体化建设过程中，应切实将政府内部控制建设与政府会计改革有机衔接起来，通过整合落实财政一体化管理体系，有效匹配财权事权，并在政府会计改革加强政府经济运行状况反映的基础上，通过加强政府内部控制建设来制定合理的财政资金分配策略，提高各预算单位的财政资金使用效率效果，从而实现在财政预算管理、政府大数据管理以及国家审计方面的有机协同，最终致力于实现国家治理水平提升。\u003C\u002Fdiv>",{"id":1037,"title":1038},385,"数字中国 | 福建电子政务——最强“绩效大脑”",{"id":1040,"title":1041},382,"福建省出台全面实施预算绩效管理具体措施"]