政府成本会计:国际借鉴与中国的发展  

Govermment Cost Accouting:International Reference and China's Development

作　　者：王文兵[1,2] 宋慧 王立彦[2] 干胜道[3] WANG Wen-bing;SONG Hui;WANG Li-yan;GAN Sheng-dao(Anhui University of Finance and Economics,Bengbu 233030;Peking University,Beijing 100871;Sichuan University,Chengdu 610064,China)

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030 [2]北京大学光华管理学院,北京100871 [3]四川大学商学院,四川成都610064

出　　处：《当代财经》2022年第4期124-136,共13页Contemporary Finance and Economics

基　　金：国家社会科学基金一般项目“新发展理念下中国上市公司ESG信息披露整合优化及其经济后果研究”(21BGL097);安徽高校协同创新项目“新发展理念下中国企业ESG问题研究”(GXXT-2021-078);安徽省高校人文社会科学研究重点项目“新时代国企管理层财务松懈行为形成机理、经济后果与治理策略研究”(SK2020A0021)。

摘　　要：按照政府会计改革的部署,财政部于2019年12月25日发布了《事业单位成本核算基本指引》,行政事业单位推行政府成本会计的改革正式启动。以此为契机,全面梳理并借鉴国内外政府成本会计理论研究与实践应用成果,在剖析事业单位成本核算对象、成本项目与范围、成本归集与分配等成本会计核算核心环节的基础上,系统提出了行政单位应用成本作业法化解单位成本分配难等对策建议,以期为行政事业单位推行政府成本会计改革提供有益借鉴。并且,为建立具有中国特色的政府会计理论体系,还提出要出台推行政府成本会计的引导政策、加强对政府成本会计人才的培养工作、科学界定政府成本会计的核算期间和建立健全政府会计法律体系等政策建议。According to the deployment of the gov ernment accounting reform plan,the Ministry of Finance published The Basic Guidelines on Cost Accounting for Public Institutions on December 25,2019,thus the reform of goverment cost accounting undertaken by the administrative institutions has officially started.Taking this as an opportunity,this paper comprehensively combs and uses for reference the theoretical researches and practical application results of government cost accounting both at home and abroad.On the basis of analyzing the core links of cost accounting such as cost ac-counting objects,cost items and range,cost collction and distribution of public institutions,this paper systematically puts forward specific countermeasures and suggestions for the administrative units to ap-ply the activity based costing to resolve the difficulties in distributing unit costs,so as to provide useful reference for administrative institutions to implement the reform of government cost accounting.n addition,in order to establish the government accounting theory system with Chinese characteristics,it also proposes some policy suggestions,such as putting forward the guiding policies for government cost accounting,strengthening the cultivation of talents of government cost accounting,defining the accounting period of government cost accounting scientifically,and establish and perfect the legal sys-tem for government cost accounting.

关 键 词：政府会计改革 政府会计体系 政府成本会计 作业成本法 

分 类 号：F235.1[经济管理—会计学]