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随着政府成本意识和公民监督意识的加强,财政支出绩效管理在公共管理中被广泛接受。科学化精细化管理需要能够准确反映政府资产负债状况和业绩情况的信息,建立完善的政府会计体系,是推进政务公开、提高政府财政透明度的客观要求。政府会计对我国绩效管理工作尤其重要,以绩效管理为目的,推行财政部科学化精细化管理工作的会计基础研究迫在眉睫。
With the awareness of government cost and the awareness of citizen supervision, the performance management of fiscal expenditure is widely accepted in public administration. Scientific and meticulous management needs information that can accurately reflect the government’s assets and liabilities and performance, and establishing a sound government accounting system is an objective requirement to promote open government affairs and improve the government’s fiscal transparency. Government accounting is particularly important for performance management in our country. For the purpose of performance management, it is imminent to carry out the basic accounting research of the Ministry of Finance for scientific and meticulous management.