摘要
绩效管理在公共部门的广泛应用,引发了对于政府财务绩效信息的迫切需求。本文结合公共绩效管理的解释框架分析了政府财务绩效信息的需求和供给,全面阐述了政府财务绩效报告体系的构建思路和整体框架,细致地刻画了绩效报告体系的具体内容并设计了实施路径,对于在权责发生制基础上构建政府财务会计和成本会计提出了具体方案。
Performance management is widely used in the public sector,and this causes urgent demand for the government financial performance information.This thesis analyzes the demand and supply of government financial performance information based on the interpretation of the framework of public performance management,the thesis discusses the construction idea,overall framework,content design and the path implementation of the government financial performance reporting system,and this paper also puts forward specific solutions to constructing government financial accounting and cost accounting which are on the accrual basis.
出处
《会计研究》
CSSCI
北大核心
2013年第8期10-16,96,共7页
Accounting Research
基金
国家社科基金一般项目"公共绩效管理与政府财务报告改革研究"(11BGL085)的部分研究成果
国家社科基金重大项目(10&ZD033)的后期研究成果。
