government accounting system based on the perspective of performance evaluation constitutes discuss（政府会计系统基于绩效评估的角度讨论）.docVIP

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government accounting system based on the perspective of performance evaluation constitutes discuss（政府会计系统基于绩效评估的角度讨论）.doc

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government accounting system based on the perspective of performance evaluation constitutes discuss（政府会计系统基于绩效评估的角度讨论）

Government accounting system based on the perspective of performance evaluation constitutes discuss [Abstract] There are many studies about the reform of government accounting around the government budget management objectives and financial management objectives. Article is based on the theory of the social contract and the principal-agent theory analysis, government accounting reforms needed to meet the performance evaluation of governance needs, and by the government budget accounting, government financial accounting and government environmental accounting, government accounting system to better meet the public and other stakeholders a comprehensive evaluation of the purpose of government performance. [Keywords] Government Performance; government budget accounting, government, financial accounting, government environmental accounting. I. Introduction. In recent years, the motives of the government accounting reform, the reform method has aroused extensive attention. Xiao Peng (2010 prevent financial risks from the point of view of the government accounting reform, he believes in the confirmation of the current budget accounting, measurement reporting financial liabilities deficiencies, the government accounting reform mode, basic accounting selection, the confirmation of the government’s debt and the measurement and disclosure of information the government accounting reform ideas. Liu Guangzhong (2010 considers the establishment of service-oriented, responsible government and improve financial transparency need accounting reform is imperative for our government, measures to improve the current budget accounting system, government accounting reform seminar participants build specialized government accounting system, held in Wuhan on August .2009 necessary reform of government accounting Government accounting conceptual framework, government accounting reform path planning recommendations that government accounting standards system should include governm