我国政府成本会计问题研究

发布时间：2018-05-21 01:25

本文选题：新公共管理 + 预算会计　；参考：《北方工业大学》2013年硕士论文

【摘要】：新公共管理运动的兴起,使西方国家开始注重政府管理活动的效率和效果,将注意力放在结果导向和绩效评估上,纷纷对政府会计系统进行改革,使之适应新时代的要求。从政府的公共受托责任和管理科学发展的一般规律看,政府会计的改革是必然的。随着西方各国政府会计体系改革的进展,人们欣喜地看到了一些可喜的研究和实践成果。我国目前的政府会计体系主要是预算会计,本文在国内外现有研究成果的基础上,结合我国国情,阐述了在我国实施政府成本会计的必要性,并对政府成本会计在我国的具体实施问题进行了较为深入的探讨。全文共分六部分：第一部分,绪论。主要介绍本文的研究背景与意义,国内外研究成果,政府成本会计的相关理论,以及本文的研究方法。第二部分,政府成本会计相关概念的界定。介绍了政府、政府成本、政府成本会计等概念,对政府成本会计与政府财务会计及政府预算会计的关系进行了阐述。第三部分,政府成本核算。确定了我国进行政府成本核算的基础,对我国政府成本的构成进行了分析,并探究了政府支出的成本分配程序,对可能出现的问题及解决方案进行了理论分析。第四部分,我国政府成本会计核算体系的构建。讨论了政府成本会计的目标,政府成本会计核算的要求,对构建我国政府成本会计信息系统的两大模块——信息模块和功能模块的具体内容与结构进行分析,并探讨如何将两个模块进行有效地整合。第五部分,我国政府成本会计报告。研究政府成本会计报告的作用、目标和使用者,探究为了达到预期目标及使用者的需求,政府成本会计报告应该包含的内容,并针对这些内容设计了对应的报表。第六部分,研究结论与建议。对本文的研究进行总结,提出了研究结论与不足,并对政府成本会计未来的研究方向进行了展望。
[Abstract]:The rise of the new public management movement has enabled the western countries to focus on the efficiency and effectiveness of government management activities , focus their attention on the results - oriented and performance appraisal , and make them adapt to the demands of the new era . With the progress of the reform of the government accounting system in the West , the reform of government accounting is inevitable . With the progress of the reform of the government accounting system in the West , the paper expounds the necessity of implementing government cost accounting in our country , and discusses the implementation of government cost accounting in our country .

The full text is divided into six parts :

The first part , introduction , mainly introduces the background and significance of the research , the research results at home and abroad , the relevant theories of government cost accounting , and the research methods in this paper .

The second part , the definition of the concept of government cost accounting , introduces the concept of government , government cost and government cost accounting , and explains the relationship between government cost accounting and government financial accounting and government budget accounting .

The third part , the government cost accounting , determines the basis of government cost accounting in our country , analyzes the composition of government cost in China , and probes into the cost allocation procedure of government expenditure , and makes theoretical analysis on possible problems and solutions .

The fourth part , the construction of the accounting system of government cost accounting , discusses the objective of government cost accounting and the requirement of government cost accounting , analyzes the concrete contents and structure of the two modules _ information module and function module of the government cost accounting information system , and discusses how to integrate the two modules effectively .

The fifth part , the government cost accounting report , the role , goal and the user of the research government cost accounting report , explores the content that should be included in the government cost accounting report in order to meet the expected goal and the user ' s demand , and designs the corresponding report for the content .

In the sixth part , the conclusions and suggestions are summarized , the conclusions and shortcomings of the research are put forward , and the future research direction of government cost accounting is looked forward .
【学位授予单位】：北方工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6

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