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随着可持续发展时期的政府机构改革的不断推进,作为政府管理核心环节的绩效管理,也就发挥着越来越重要的作用,但是绩效评定的关键环节——政府会计信息体系却暴露出越来越多的缺陷。我们需要从政府会计信息现状中看到存在的问题,从而才能对政府进行真实核算和有效监督,做到政府信息的公开透明化、评定标准的公平合理化,才能不断满足日益加快的政府机构改革和政治体制改革的需要。
As the reform of government agencies in the period of sustainable development progresses, the performance management as the core of government management will play an increasingly important role. However, the key link in the performance appraisal - the government accounting information system is exposed The more flaws. We need to see the existing problems in the status quo of government accounting information, so that we can conduct real accounting and effective supervision of the government, make the government information open and transparent, and fair and rationalize the assessment standards so as to continuously meet the ever-accelerating reform of government agencies and Political system reform needs.