基于绩效评价导向的政府会计体系改革研究

发布时间：2018-02-23 19:10

本文关键词： 公共受托责任政府绩效评价政府会计　出处：《山东财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：20世纪70年代末，由于政府的财政压力，以及公众对政府行为绩效的质疑，新公共管理运动首先在英国等西方发达国家兴起。新公共管理运动是以深化改革政府绩效管理和政府绩效评估为内容，而绩效管理和绩效评估的定量信息主要来源于政府会计，因此，政府会计改革成为了新公共管理运动改革的重点。受国际环境的影响以及国内社会主义市场经济体制的建立和民主政治建设的不断完善，我国政府职能也开始由管理型向服务型、绩效型转变。同时，随着公众参与公共管理的热情越来越高，，公众对政府绩效信息的需求度也越来越高，这都对我国的政府会计体系提出了更高、更新的要求。通过理论上的探讨与分析后发现，政府绩效评价有利于解除政府的受托责任，而政府会计正是公共受托责任履行情况的客观呈现，因此，政府绩效评价的顺利开展需要政府会计提供的相关会计信息。通过改革政府会计有利于政府绩效评价的完善。在对我国政府会计改革历程和我国政府会计体系现状进行分析后，得出我国现行政府会计因预算管理的局限以及政府财务信息的缺乏等问题严重制约政府绩效评价的开展。这为本文的对策研究提供了实践情况的支撑，也是本文研究的实践意义所在。通过比较分析国外先进的改革经验，并结合绩效评价对绩效信息的实际需求，论文最后对我国政府会计改革提出了具体的改革策略。首先根据我国政府绩效评价需要，明确政府会计应以帮助界定政府的公共受托责任和评价政府绩效为目标。其次，应将权责发生制逐步引入到政府会计核算中。最后，政府应该以满足利益相关者的绩效评价信息需求为方向，披露政府会计信息，完善政府会计报告。
[Abstract]:In late 1970s, due to financial pressure from the government and public doubts about the performance of the government, The New Public Management Movement first rose in the western developed countries such as the United Kingdom. The New Public Management Movement is based on deepening the reform of government performance management and government performance evaluation, and the quantitative information of performance management and performance evaluation mainly comes from government accounting. Therefore, the reform of government accounting has become the focus of the reform of the new public management movement. Under the influence of the international environment, the establishment of the domestic socialist market economic system and the continuous improvement of the democratic political construction, At the same time, with the increasing enthusiasm of the public to participate in public management, the public demand for government performance information is also increasing. All these put forward higher and newer requirements to the government accounting system of our country. Through theoretical discussion and analysis, it is found that government performance evaluation is conducive to lifting the government's fiduciary responsibility, and government accounting is the objective appearance of the performance of public fiduciary responsibility. The smooth development of the government performance evaluation needs the relevant accounting information provided by the government accounting, and the reform of the government accounting is beneficial to the improvement of the government performance evaluation. After analyzing the course of government accounting reform and the present situation of our government accounting system, It is concluded that the current government accounting seriously restricts the development of government performance evaluation because of the limitation of budget management and the lack of government financial information, which provides practical support for the study of countermeasures in this paper. It is also the practical significance of this study. By comparing and analyzing foreign advanced reform experiences and combining the actual demand of performance evaluation for performance information, the paper finally puts forward specific reform strategies for the government accounting reform of our country. First, according to the needs of government performance evaluation in our country. It is clear that government accounting should be aimed at helping to define the government's public fiduciary responsibility and evaluate government performance. Secondly, the accrual basis should be gradually introduced into government accounting. Finally, The government should disclose the government accounting information and perfect the government accounting report in order to meet the needs of the stakeholders' performance evaluation information.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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