绩效评价导向下政府财务报告系统的优化与扩展——一个系统论的研究视角  

On the Optimization and Expansion of the Performance-Appraisal-Oriented Governmental Financial Reporting System:from the Perspective of Systematic Theory

作　　者：赵合云[1,2] 陈纪瑜[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079 [2]广东商学院财税学院,广东广州510320

出　　处：《当代财经》2010年第8期122-128,共7页Contemporary Finance and Economics

基　　金：广东省社科基金项目(07Y002)

摘　　要：为了满足政府绩效评价的需求,政府财务报告系统面临着是优化其内容还是扩展其边界的两难抉择。按照系统设计的基本原则,应该在合理确定政府财务报告系统边界的基础上,优化其内容并扩展其边界。从近期来看,我国应优化现行预算会计报告系统的内容,提供可以提升绩效但不包含专门绩效报告的预算会计报告系统;从长远来看,应扩展预算会计报告系统的边界,提供包含专门绩效报告的政府财务报告系统。In order to meet the requirements of the government’s performance appraisal,the governmental financial reporting system is in a dilemma： to optimize its content or to expand its boundaries.According to the basic principles of system designing,it is necessary to optimize its content and expand its boundaries based on rationally defined boundaries of governmental financial reporting system.In the near term,China should optimize the contents of the existing Budget Accounting Reporting System and provide the budget accounting reporting system which can improve the performance but not contain specific performance report;in the long term,the boundaries of the budget accounting reporting systems should be expanded,and the governmental financial reporting system containing specialized performance reports should be supplied.

关 键 词：绩效评价 政府财务报告 绩效报告 

分 类 号：F810.6[经济管理—财政学]