基于衍生职能界定的政府会计角色定位研究  

Research on Role Positioning of Government Accounting Based on Derived Functions Definition

作　　者：陈志斌[1] 

机构地区：[1]东南大学经管学院财务与会计系/政府管理与政府会计研究所,210096

出　　处：《会计研究》2014年第1期28-34,94,共7页Accounting Research

基　　金：国家自然科学基金项目(71172064;70772033;71202106);教育部人文社会科学研究基金项目(10YJC630029);教育部新世纪优秀人才支持计划(NCET-10-0452)的阶段性成果;国家自然科学基金委;财政部"全国会计领军人才(学术类)培养项目"的支持

摘　　要：本文从公共治理或政府管理对政府会计的要求与政府会计对公共治理或政府管理的反作用两个视角探讨了政府会计的衍生职能,在不同的管理水准或政府会计不同的发展阶段,需要政府会计发挥或政府会计能够发挥的衍生职能分别为揭示职能、管理职能和治理职能。基于政府会计衍生职能的界定,政府会计扮演的角色相应可以定位为政府基础经济信息系统、新公共管理基石以及公共治理改革促进者等三大角色。对政府会计职能进行类似的系统梳理有利于明确政府会计改革导向,更好地适应新公共管理改革的需要。The derived functions of government accounting is discussed from the following two perspectives,the requirement for government accounting of public administration or government administration and reaction to public administration or government administration of government accounting. On different levels of administration or phrases of government accounting development,the derived functions of governments can separately be disclosing,managing and governing. Based on the definition of government accounting derived functions,the roles government accounting play can be government basic economic information system,new public administration foundation,public administration reforming promoter. The systematic combing of government accounting functions can better clarifying government accounting reforming orientation to better adapt to the needs of new public administration reform.

关 键 词：政府会计职能 政府会计角色定位 公共管理 

分 类 号：F810.6[经济管理—财政学]