政府“产品”的界定与计量问题研究  

Study on the Definition and Measurement of the Government "Product"

作　　者：邓九生[1,2] 

机构地区：[1]中国地质大学(武汉)经济管理学院,湖北武汉430074 [2]中南财经政法大学会计学院,湖北武汉430073

出　　处：《中南财经政法大学学报》2013年第2期57-63,70,共8页Journal of Zhongnan University of Economics and Law

基　　金：国家自然科学基金面上项目"利益相关者需求与制度因素约束下的政府会计系统优化:基于海南省的田野研究"(71172222)

摘　　要：计量问题是政府成本会计发展的主要障碍,本文分析了政府"产品"的界定方法:最终产品法、交易法和提供法,以及政府"产品"的特点与其计量性之间的关系。在此基础上研究了分解/重分类法、市场化等有关政府"产品"再确定或设置的方法,以解决其成本和价值计量问题。另外,本文还指出了在政府"产品"再确定时应特别注意可计量性、满足用户信息需求和成本可控性等问题。为促进我国政府成本会计的顺利引入,应在政府部门预算改革中对有关政府"产品"进行界定,在转变政府职能的同时,推进政府活动的市场化。The measurement problem is a major obstacle to the development of government cost accounting,in order to solve this problem,the paper analyzed the method for defining the 'product' of government: final products approach,transactional approach and the provision approach;simultaneously analyzed the relationship between the measurability and the feature of the government 'products'.Based on the relationship,this paper argued a few methods such as decomposition and regrouping method,market-oriented method,etc,so as to solve the measurement problems of the government 'product'.Furthermore,the paper especially emphasized some questions such as meeting the users' information need,and finally gave two proposals for promoting the introduction of the government cost accounting in our country.

关 键 词：政府“产品” 政府成本 市场化 成本会计 绩效管理 

分 类 号：F304.6[经济管理—产业经济]