公共价值创造与政府会计改革研究

新公共管理理论自提出以来，对削减成本、提高效率等起到了重要的作用，但是难以反映政府提供公共服务的其他价值内涵。公共价值管理模式解决了新公共管理理论过于强调技术理性的缺陷，对政府活动、政策制定和服务提供产生重大的影响，政府会计作为信息收集、价值判断和管理矫正的重要工具，其改革应以公共价值为导向，充分发挥其在公共价值创造中的重要作用。

Study on Public Value Creation and Government Accounting Reform

Since the new public management theory emerged, it plays an important role in cutting costs and improving effi-ciency, but it can＇t reflect the value of the content of other governments to provide public services. Public value management model solves the defects of new public management theory which emphasize too much on technical rationality; it provides a significant impact on government activities, policy development and service. As an important tool for government accounting in-formation collection, value judgments and management of correction, whose reforms should be public value-oriented, fully play its important role in the creation of public value.