预算绩效管理与政府成本会计信息体系的融合研究  

Research on the Integration of Budget Performance Management and Government Cost Accounting Information System

作　　者：姜宏青[1] 王翔[1] Hongqing Jiang;Xiang Wang(Management College,Ocean University of China,Qingdao Shandong 266100,China)

机构地区：[1]中国海洋大学管理学院,山东青岛266100

出　　处：《会计与经济研究》2020年第3期36-49,共14页Accounting and Economics Research

基　　金：国家自然科学基金项目(71804169);山东省自然科学基金面上项目(ZR2019MG011)。

摘　　要：全面实施预算绩效管理对政府成本会计信息提出了新要求,文章基于政府预算绩效管理理论和政策的目标要求,考虑政府组织绩效和成本之间关系的特殊性,结合多元化绩效评价目标,细分成本计算单元与之对应,全面整合全方位、全过程和全覆盖预算绩效管理的信息需求,建立分层交叉的政府成本会计信息体系,实现预算绩效管理与政府成本会计信息体系的有效融合。The comprehensive implementation of budget performance management puts forward new requirements for government cost accounting information.Based on the objective requirements of the government budget performance evaluation theory and policy,considering the particularity of the relationship between government organization performance and cost,combining with the diversified performance evaluation objectives,subdividing the corresponding cost calculation units,and comprehensively integrating the information needs of performance management featuring all-round,all-process and allcoverage,this paper establishes a hierarchical and cross government cost accounting information system,and realizes the effective integration between budget performance management and government cost accounting information system.

关 键 词：预算绩效 政府成本会计 政府会计改革 政府成本标准体系 

分 类 号：F810.6[经济管理—财政学]