新时期的公共产权会计及其变革逻辑  

Public Property Accounting and Its Reform Logic in the New Era

作　　者：洪连鸿 HONG Lianhong(Department of Accounting,Fujian Business University,Fuzhou 350012,China)

机构地区：[1]福建商学院会计系,福建福州350012

出　　处：《福建商学院学报》2018年第5期75-80,共6页Journal of Fujian Business University

摘　　要：基于公共产权的双客体、双主体和双重属性的新时代特征,单向预算会计只能满足国家主体对政府在取得、用益和处分公共资金的合规合法性进行核算和监督的需要,难以胜任国家对政府主体履行公共资产取得、支配的经济绩效责任进行核算、考核和监督的任务。公共产权的有效运行需要预算会计和财务会计相结合的双向政府会计给予保驾护航。为了发挥财务会计功能,尚需以绩效为导向制定出一体化的公共资产取得、支配的公共责任财务制度。Based on the new features of the dual object, dual subject and dual attribute of public property right, the single budget accounting meets the needs of the state to check and supervise the legitimacy of the government＇s acquisition, to use and dispose of public funds, but it is diffcult for the state to check, assess and supervise the economic performance of the government in fulfilling the acquisition and control of public assets. Therefore, the effective operation of public property right requires the dual government accounting of budget accounting and financial accounting to offer support. In order to give lull play to the function of financial accounting, it is neeessary： to formulate a performance-oriented integrated public accountability financial system for the acquisition and control of public assets.

关 键 词：公共产权 权力控制 责任监督 政府会计 

分 类 号：F230[经济管理—会计学]