论基于政府绩效评价的政府成本会计  

Study on Government Cost Accounting Based on Government Performance Evaluation

作　　者：赵爱英 马晓娟 ZHAO Ai-ying;MA Xiao-juan(School of Business, Tianshui Normal University)

机构地区：[1]天水师范学院商学院

出　　处：《标准科学》2019年第9期159-163,共5页Standard Science

基　　金：国家自然基金项目“政府行政支出成本问题实证研究”（项目编号：70773065）后期研究成果;[社科项目]国家社科规划项目“马克思主义视域中的国家理论研究”（项目编号：11XJL011）后期研究成果;甘肃省高校科研项目（项目编号：2016B-072）资助

摘　　要：政府成本会计信息系统的构建既要满足政府绩效评价的需要,也要符合政府会计基本准则和遵循政府成本会计理论。优化政府绩效评价体系,以政府综合财务报告分析指标体系和将政府绩效评价为先导,构建政府成本会计体系,营造推行政府成本会计的环境,稳步推进政府成本会计,达到完善政府会计体系,控制政府成本和提高政府绩效的目的。The construction of government cost accounting information system should not only meet the needs of government performance evaluation,but also conform to the basic principles of government accounting and follow the theory of governm ent cost accounting.The goals of improving the government accounting system,controlling government costs and improving government performance are achieved by optimizing the government performance evaluation system,taking the government comprehensive financial report analysis index system and the government performance evaluation as the forerunner,constructing the government cost accounting system,creating an environm ent for the implementation of government cost accounting,and steadily promoting government cost accounting.

关 键 词：政府成本 政府绩效评价 政府会计 政府成本会计 

分 类 号：F810.6[经济管理—财政学]