中国建立政府成本会计制度的思考.doc

中国建立政府成本会计制度的思考 摘要 随着市场经济的发展，政府的职能也越来越广泛。政府作为管理社会公共活动，提 供公共服务的主体，其活动兼具公共性和非营利性，基于公共管理理论来讲，政府应当 披露财务状况，反映运行的成本，然而政府成本问题一直未受到应有的重视。特别是近 几年来，政府的成本始终处于居高不下的情况，政府成本成为亟待解决的热门话题。随 着改革的深入，预算会计已经不能满足政府管理公共事务，进行财政管理的需要。西方 的一些国家也开始引入成本会计，越来越注重政府管理管理活动的结果导向和绩效评估 问题，这一系列的问题推动着政府会计体系的改革，并收到了很好的效果。然而引入政 府会计成本存在着政府成本会计的对象难以准确确定和计量等一些类问题，为了提高可 行性，中国应在国外实践经验的基础上，引入适合中国国情的政府成本会计的一些设想 和建议，设法构建多元化的政府成本会计体系。 关键词：成本；成本会计制度；绩效评估 On the establishment of government cost accounting system in China Abstracts With the development of market economy, the role of government is becoming more and more widely. The government as a social public activities, provides the main body of public service, its activities both public and nonprofit, based on the theory of public management, the government shall disclose financial situation, reflect the cost of running, but the government cost problem has not been under the attention it deserves. Especially in recent years, the government^ cost is still high, the costs become a hot topic to be solved. With the deepening of the reform, budget accounting cannot have satisfied the government management of public affairs, to the needs of financial management. Some western countries began the introduction of cost accounting, more and more attention to the result of government administrative management activities guidance and performance evaluation problems, this a series of problems to promote the reform of the government accounting system, and has received the good effect. However, the introduction of government accounting cost there is a cost accounting object is difficult to accurately identify and measure and so on some kind of problem, in order to improve the feasibility, China should, on the basis of practical experience in a foreign country to introduce suitable for the situation of China government cost accounting of some ideas and Suggestions, trying to build a diversified government cost accounting system. Keywords: Cost; Cost accounting System; Performance