基于政府绩效评价的政府成本会计核算面临的问题及对策  

On the Construction of Government Cost Accounting System Based on Government Performance Evaluation

作　　者：赵爱英 赵秀文 何建华 Zhao Aiying;Zhao Xiuwen;He JianHua(School of Business,Tianshui Normal University,Tianshui Gansu 741001,China)

机构地区：[1]天水师范学院商学院

出　　处：《天水师范学院学报》2019年第4期121-128,共8页Journal of Tianshui Normal University

基　　金：国家自然基金项目“政府行政支出成本问题实证研究”（70773065）;国家社科规划项目“西北深度贫困地区乡村社会治理研究”（19XKS032）;甘肃省高校科研项目（2016B-072）阶段性成果

摘　　要：政府成本、政府成本会计与政府绩效评价之间具有内在逻辑关系。基于政府绩效评价的政府成本会计核算存在着政府绩效评价体系不够完善,政府成本费用计量不够全面,政府成本投入产出的非财务性指标和隐形成本难以量化,制定政府成本会计核算准则具有一定难度等问题。健全政府绩效评价体系,厘清政府成本概念,完善政府成本计量与核算准则,营造推行政府成本会计的环境,是解决政府成本会计核算所面临问题的主要对策,对稳步推行政府成本会计核算,控制政府成本和提高政府绩效具有重要意义。Government cost, government cost accounting and government performance evaluation have inherent logical relationship. There are some problems in government cost accounting based on government performance evaluation, such as imperfect government performance evaluation system, incomplete measurement of government cost and expenditure, difficulty in quantifying non-financial indicators and hidden cost of government cost input and output,and difficulty in formulating government cost accounting standards. Perfecting the government performance evaluation system, clarifying the concept of government cost, perfecting the standards of government cost measurement and accounting, and creating an environment for implementing government cost accounting are the main countermeasures to solve the problems faced by government cost accounting. They are of great significance for steadily implementing government cost accounting, controlling government cost and improving government performance.

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：F045.51[经济管理—政治经济学]