建立我国政府成本会计的几点思考  

Reflections on the Establishment of the Chinese Government Cost Accounting

作　　者：赵西卜[1] 张强[1] 王建英[1] 王彦[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《会计与经济研究》2016年第4期61-67,共7页Accounting and Economics Research

基　　金：基金项目:2016年会计名家培养工程"中国政府成本会计的建设与实施"

摘　　要：随着我国政府会计改革的推进,构建我国政府成本会计体系势在必行。在借鉴法国政府成本会计的"任务-项目-行动"多层级成本核算体系和美国中小学教育成本核算制度的基础上,设计了内容包含成本目标、成本对象、成本范围、成本期间、成本归集和分配、成本报告与分析的我国政府成本会计的基本框架,并建议从成本会计信息系统开发、成本会计系统的试点运行、成本信息需求调研、国际考察和分行业成本系统指引制定等方面着手,推进我国政府成本会计实践发展。With the advance of government accounting reform in China, it is imperative to build government cost accounting system. Learning from the French government＇ s ＂task-project-action＂ multi-level cost system and the education cost system of US primary and secondary education, this study builds an government cost accounting framework that contains the target cost, cost object, cost range, period cost, cost collection, cost distribution, cost reporting and cost analysis. In addition, this study suggests that to promote the practice of Chinese government cost accounting, the government should take account of the information systems development of cost accounting, the pilot of the cost accounting system, the field research of cost information, the international field trips and also the cost systems guidance by sectors.

关 键 词：政府成本会计 成本会计系统 成本信息需求 分行业成本系统指引 

分 类 号：F810.6[经济管理—财政学]