本文關(guān)鍵詞： 公共受托責(zé)任 政府績(jī)效評(píng)價(jià) 政府會(huì)計(jì)　出處：《山東財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：20世紀(jì)70年代末，由于政府的財(cái)政壓力，以及公眾對(duì)政府行為績(jī)效的質(zhì)疑，新公共管理運(yùn)動(dòng)首先在英國(guó)等西方發(fā)達(dá)國(guó)家興起。新公共管理運(yùn)動(dòng)是以深化改革政府績(jī)效管理和政府績(jī)效評(píng)估為內(nèi)容，而績(jī)效管理和績(jī)效評(píng)估的定量信息主要來源于政府會(huì)計(jì)，因此，政府會(huì)計(jì)改革成為了新公共管理運(yùn)動(dòng)改革的重點(diǎn)。受國(guó)際環(huán)境的影響以及國(guó)內(nèi)社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的建立和民主政治建設(shè)的不斷完善，我國(guó)政府職能也開始由管理型向服務(wù)型、績(jī)效型轉(zhuǎn)變。同時(shí)，隨著公眾參與公共管理的熱情越來越高，，公眾對(duì)政府績(jī)效信息的需求度也越來越高，這都對(duì)我國(guó)的政府會(huì)計(jì)體系提出了更高、更新的要求。 通過理論上的探討與分析后發(fā)現(xiàn)，政府績(jī)效評(píng)價(jià)有利于解除政府的受托責(zé)任，而政府會(huì)計(jì)正是公共受托責(zé)任履行情況的客觀呈現(xiàn)，因此，政府績(jī)效評(píng)價(jià)的順利開展需要政府會(huì)計(jì)提供的相關(guān)會(huì)計(jì)信息。通過改革政府會(huì)計(jì)有利于政府績(jī)效評(píng)價(jià)的完善。 在對(duì)我國(guó)政府會(huì)計(jì)改革歷程和我國(guó)政府會(huì)計(jì)體系現(xiàn)狀進(jìn)行分析后，得出我國(guó)現(xiàn)行政府會(huì)計(jì)因預(yù)算管理的局限以及政府財(cái)務(wù)信息的缺乏等問題嚴(yán)重制約政府績(jī)效評(píng)價(jià)的開展。這為本文的對(duì)策研究提供了實(shí)踐情況的支撐，也是本文研究的實(shí)踐意義所在。 通過比較分析國(guó)外先進(jìn)的改革經(jīng)驗(yàn)，并結(jié)合績(jī)效評(píng)價(jià)對(duì)績(jī)效信息的實(shí)際需求，論文最后對(duì)我國(guó)政府會(huì)計(jì)改革提出了具體的改革策略。首先根據(jù)我國(guó)政府績(jī)效評(píng)價(jià)需要，明確政府會(huì)計(jì)應(yīng)以幫助界定政府的公共受托責(zé)任和評(píng)價(jià)政府績(jī)效為目標(biāo)。其次，應(yīng)將權(quán)責(zé)發(fā)生制逐步引入到政府會(huì)計(jì)核算中。最后，政府應(yīng)該以滿足利益相關(guān)者的績(jī)效評(píng)價(jià)信息需求為方向，披露政府會(huì)計(jì)信息，完善政府會(huì)計(jì)報(bào)告。
[Abstract]:In late 1970s, due to financial pressure from the government and public doubts about the performance of the government, The New Public Management Movement first rose in the western developed countries such as the United Kingdom. The New Public Management Movement is based on deepening the reform of government performance management and government performance evaluation, and the quantitative information of performance management and performance evaluation mainly comes from government accounting. Therefore, the reform of government accounting has become the focus of the reform of the new public management movement. Under the influence of the international environment, the establishment of the domestic socialist market economic system and the continuous improvement of the democratic political construction, At the same time, with the increasing enthusiasm of the public to participate in public management, the public demand for government performance information is also increasing. All these put forward higher and newer requirements to the government accounting system of our country. Through theoretical discussion and analysis, it is found that government performance evaluation is conducive to lifting the government's fiduciary responsibility, and government accounting is the objective appearance of the performance of public fiduciary responsibility. The smooth development of the government performance evaluation needs the relevant accounting information provided by the government accounting, and the reform of the government accounting is beneficial to the improvement of the government performance evaluation. After analyzing the course of government accounting reform and the present situation of our government accounting system, It is concluded that the current government accounting seriously restricts the development of government performance evaluation because of the limitation of budget management and the lack of government financial information, which provides practical support for the study of countermeasures in this paper. It is also the practical significance of this study. By comparing and analyzing foreign advanced reform experiences and combining the actual demand of performance evaluation for performance information, the paper finally puts forward specific reform strategies for the government accounting reform of our country. First, according to the needs of government performance evaluation in our country. It is clear that government accounting should be aimed at helping to define the government's public fiduciary responsibility and evaluate government performance. Secondly, the accrual basis should be gradually introduced into government accounting. Finally, The government should disclose the government accounting information and perfect the government accounting report in order to meet the needs of the stakeholders' performance evaluation information.
【學(xué)位授予單位】：山東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F810.6

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