国家治理视域下的政府成本管理研究  

Research on Government Cost Management from the Perspective of State Governance

作　　者：易美妮 Yi Meini(Business School,Wuzhou University,Wuzhou 543002,Guangxi,China)

机构地区：[1]梧州学院商学院,广西梧州543002

出　　处：《梧州学院学报》2022年第1期13-18,共6页Journal of Wuzhou University

摘　　要：成本管理不仅涉及理论层面的系统性、结构化的方法论,更涉及深层次的制度安排及其背后的基础条件。组织的治理环境、治理效率与成本管理绩效具有高度相关性。然而,政府的治理环境和治理效率远未达到企业的水平,现有治理环境既没有为成本管理活动提供技术可行性,也无法对代理人施加相应的激励和约束条件,这是政府成本管理的主要症结。因此,借鉴公司治理环境与公司成本管理绩效的关系理论,研究政府治理效率对政府成本管理绩效的影响,以探索政府成本管理改革实践的有效路径。Cost management not only involves a systematic and structured methodology at the theoretical level,but also involves in-depth institutional arrangements and the basic conditions behind them.The organization′s governance environment,governance efficiency and cost management efficiency are highly correlated.However,the government′s governance environment and governance efficiency are far from the level of enterprises.The existing governance environment neither provides technical feasibility for cost management activities,nor can it impose corresponding incentives and constraints on agents.This is the major problem of government cost management.Therefore,learning from the theory of the relationship between corporate governance environment and corporate cost management performance and studying the impact of government governance efficiency on government cost management performance is the effective way to explore the reform and practice of government cost management.

关 键 词：政府成本 成本管理 政府治理 国家治理 

分 类 号：F810[经济管理—财政学]