本文選題：標(biāo)準(zhǔn)成本 + 標(biāo)準(zhǔn)成本體系��； 參考：《吉林財經(jīng)大學(xué)》2014年碩士論文

【摘要】：近年來，社會公眾對政府行政成本預(yù)算關(guān)注度不斷提高，國家對“三公經(jīng)費”支出也逐步公開，行政成本預(yù)算的控制問題成為當(dāng)前的熱點問題。政府對財政預(yù)算的使用是一種公共資源重新配置，而政府財政的主要收入是稅收，作為一個納稅人，應(yīng)該有權(quán)利了解自己的錢是否得到了充分的利用，并且達(dá)到了應(yīng)有的效果。政府預(yù)算編制是否準(zhǔn)確、管理是否科學(xué)嚴(yán)謹(jǐn)、監(jiān)控是否合理合法、預(yù)算是否得到了充分的運用等都是社會關(guān)注的問題。 與此同時，標(biāo)準(zhǔn)成本體系和ERP軟件在企業(yè)內(nèi)部快速的推廣和應(yīng)用讓我們逐漸了解到這種現(xiàn)代化的核算管理方式是一個企業(yè)加強對自身資源利用、運營成本控制、經(jīng)營決策導(dǎo)向的重要管理工具。各級政府機關(guān)的資產(chǎn)屬于國有資產(chǎn)，政府機構(gòu)占有著大量的公共資源，履行著公共機構(gòu)的義務(wù)，維護著整個社會這臺大型機器的正常運轉(zhuǎn)，也應(yīng)該采用先進(jìn)的成本管理體系和監(jiān)督體系。 本文正是基于上述背景而進(jìn)行研究的。該研究最為核心的思想就是將企業(yè)的標(biāo)準(zhǔn)成本體系運用到政府行政成本預(yù)算中去。 我國現(xiàn)行行政成本預(yù)算存在的問題主要有：1.行政成本核算不夠便捷，時效性差；2．行政成本預(yù)算的成本中心分?jǐn)偛粔蛎鞔_；3.行政成本預(yù)算控制力差；4.現(xiàn)行行政成本預(yù)算的數(shù)據(jù)不能幫助提高政府決策的準(zhǔn)確性和有效性。由于成本核算方法不夠科學(xué)，不能與時俱進(jìn)、國家立法和配套行政法規(guī)不夠及時和完善以及政府預(yù)算公開化進(jìn)程緩慢等原因，導(dǎo)致現(xiàn)行行政成本預(yù)算問題重重，對其進(jìn)行改革勢在必行。 鑒于政府行政成本預(yù)算的編制和管理上出現(xiàn)的問題，合理地引入企業(yè)標(biāo)準(zhǔn)成本體系不失為一種有益的嘗試，可具體圍繞三方面來實施：第一，，建立科學(xué)的預(yù)算定額標(biāo)準(zhǔn)體系和項目管理體系；第二，完善部門預(yù)算編制的監(jiān)督和績效考核機制；第三，完成對成本管理系統(tǒng)的優(yōu)化支撐。
[Abstract]:In recent years, the public pay more and more attention to the government's administrative cost budget, and the state's expenditure on the "three public funds" has been gradually made public. The control of the administrative cost budget has become a hot issue at present.The use of government budget is a kind of public resource reconfiguration, and the main revenue of government finance is tax. As a taxpayer, it should have the right to know whether its money has been fully utilized, and to achieve its due effect.Whether the government budget is accurate, whether the management is scientific and rigorous, whether the monitoring is reasonable and legal, whether the budget has been fully utilized are all social concerns.At the same time, the rapid promotion and application of standard cost system and ERP software make us realize that this modern accounting management method is an enterprise to strengthen the use of its own resources, operating cost control.Management decision-oriented important management tools.The assets of government organs at all levels are state-owned assets. Government agencies possess a large number of public resources, fulfil the obligations of public institutions, and maintain the normal operation of this large machine of the whole society.Should also adopt advanced cost management system and supervisory system.This paper is based on the above research background.The core idea of this research is to apply the standard cost system to the government administrative cost budget.The main problems in China's current administrative cost budget are: 1. 1.Administrative cost accounting is not convenient enough, poor timeliness.The cost center allocation of the administrative cost budget is not clear enough.Administrative cost budget control capacity is poor 4.Current administrative cost-budgeting data do not help to improve the accuracy and effectiveness of government decisions.Due to the fact that the cost accounting method is not scientific enough to keep pace with the times, the national legislation and supporting administrative regulations are not timely and perfect, and the process of government budget openness is slow, there are many problems in the current administrative cost budget.It is imperative to reform it.In view of the problems in the preparation and management of the government administrative cost budget, it is a beneficial attempt to reasonably introduce the enterprise standard cost system, which can be implemented around three aspects: first,Establish a scientific budget quota standard system and project management system; second, improve the supervision and performance evaluation mechanism of department budget; third, complete the optimization support to the cost management system.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F810.6

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