作业成本法在地方政府行政运行成本核算中的应用研究

发布时间：2018-01-04 11:03

本文关键词：作业成本法在地方政府行政运行成本核算中的应用研究　出处：《兰州商学院》2013年硕士论文　论文类型：学位论文

【摘要】：伴随国际、国内经济环境和社会环境的变化，我国政府职能正在发生改变，由管理型政府转向服务型政府，在此影响下，传统的政府行政管理也转向政府绩效管理。在我国中央和地方两级政府中，地方政府直接担负着提供公共物品与服务的责任。在新的政府职能下，各级地方政府不仅要给社会公众提供高质量的公共物品与服务，还要把提供公共物品与服务所耗费的成本信息公布于众，以评价政府绩效，而我国传统的政府会计不要求核算政府成本。狭义的地方政府成本就是指地方政府的行政运行成本，因而，有效核算地方政府的行政运行成本成为我国政府会计改革的难点之一。本文主要采用规范的研究方法，通过归纳、总结国内外政府成本核算的研究成果，认为可以将作业成本法引入我国地方政府的行政运行成本核算中。作业成本法作为一种先进的成本核算方法，在间接费用的分配方面具有一定的优势，而在地方政府的行政运行成本中，诸如办公费、邮电通讯费、差旅费、车辆使用费、会议费、招待费等间接费用所占比重很大，因而运用作业成本法核算地方政府的行政运行成本具有一定的优势。文章主要探讨了运用作业成本法核算地方政府行政运行成本的可行性以及怎样运用作业成本法核算地方政府的行政运行成本。结论是运用作业成本法核算地方政府的行政运行成本不仅可以为成本的控制决策提供合理的依据，还可以加强行政资源的有效利用。因此，应尽快建立地方政府行政运行成本核算制度，并将成本核算制度纳入地方政府日常管理的制度范围，，为地方政府行政运行成本的核算提供强制性的制度保证。
[Abstract]:With the changes of international and domestic economic environment and social environment, the function of our government is changing, from the management government to the service-oriented government, under this influence. The traditional government administration has also shifted to the government performance management. In our central and local governments, local governments are directly responsible for the provision of public goods and services. Under the new government functions. Local governments at all levels should not only provide the public with high-quality public goods and services, but also publish the cost information of providing public goods and services to the public, in order to evaluate the performance of the government. The traditional government accounting in our country does not require the accounting of government costs. The narrow sense of local government costs refers to the local government administrative operating costs, so. The effective accounting of the local government's administrative operating cost has become one of the difficulties in the government accounting reform in our country. This article mainly adopts the standard research method, through the induction, summarizes the domestic and foreign government cost accounting research results. As an advanced cost accounting method, Activity-Based costing (ABC) has certain advantages in the distribution of indirect costs. But in the local government administration operation cost, such as office expenses, post and telecommunications expenses, travel expenses, vehicle use fees, conference expenses, hospitality and other indirect costs account for a large proportion. Therefore, using activity-based costing method to calculate the administrative operating costs of local governments has certain advantages. This paper mainly discusses the feasibility of using activity-based costing method to calculate the administrative operating cost of local government and how to use activity-based costing method to calculate the administrative operating cost of local government. The conclusion is that Activity-based costing method is used to calculate the local administrative operating cost. The administrative operating cost of the government can not only provide a reasonable basis for the cost control decision. Therefore, we should establish the local government administrative operating cost accounting system as soon as possible, and bring the cost accounting system into the daily management system of local government. It provides the compulsory system guarantee for the local government administrative operation cost accounting.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6;F224

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