法国政府预算与政府会计改革:评介与借鉴  

Budget of French Government and Government Accounting Reform:Comment and Reference

作　　者：路军伟[1] 陈希晖[2] 

机构地区：[1]山东大学管理学院,山东济南250100 [2]南京审计学院国际审计学院,江苏南京210029

出　　处：《审计与经济研究》2009年第3期78-81,共4页Journal of Audit & Economics

基　　金：江苏省社会科学基金项目(07EYB054);南京审计学院科研项目(NSK2007/B19)

摘　　要：在新公共管理运动的影响下,法国对传统的政府预算和政府会计进行了变革。在政府预算方面,增进议会的权力,引入绩效管理,并对预算按功能进行了重新分类;在政府会计方面,建立了新的政府会计体系,并制定了政府会计准则。此外,法国还在改革过程中采用了若干有益策略。这些改革措施对我国有重要的借鉴意义。With the effect of new public management movement, France has been reforming its government budget and government accounting. In the reform of government budget, the legislature＇s power on budget is strengthened, and performance management is adopted. Besides, government budget is reclassified in term of its functions. In the reform of government accounting, a new government accounting system, including budget accounting, general accounting and cost accounting, is built, furthermore, a set of government accounting standards are established. In order to push the reform smoothly, many tactics are used in this process. It＇s no doubt that France＇ experience will be very helpful to China.

关 键 词：政府预算 政府会计 新公共管理 应计制 绩效预算 

分 类 号：F235.1[经济管理—会计学]