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新公共治理、政府绩效评价与我国政府财务报告的改进
引用本文:常丽.新公共治理、政府绩效评价与我国政府财务报告的改进[J].会计研究,2008(4).
作者姓名:常丽
作者单位:东北财经大学内部控制与风险管理研究中心,116025
基金项目:教育部人文社会科学研究基地基金
摘    要:新公共治理是近年来全球范围内政府治理模式变革的最新发展趋势,体现了契约政府的本质。政府绩效评价作为新公共治理得以实施的先进管理机制和战略工具,需要政府财务报告作为信息平台和制度基础,而现行的政府财务报告无力承担这一重任,所以探索绩效评价取向的政府财务报告改进问题具有迫切的现实意义。本文提出了绩效评价取向的政府财务报告目标、报告主体和报表编制基础的改进思路,在借鉴西方国家政府财务报告建设经验的基础上设计了包括绩效报告在内的多层次、复合型的政府财务报告体系。

关 键 词:新公共治理  政府绩效评价  政府财务报告  公共受托责任  绩效报告

New Public Governance, Government Performance Measurement and Improvement on Government Financial Reporting
Chang Li.New Public Governance, Government Performance Measurement and Improvement on Government Financial Reporting[J].Accounting Research,2008(4).
Authors:Chang Li
Abstract:Recently new public governance globally becomes the new trend for government governance transformation which reflects the nature of contract government.As an advanced management system and strategic tool for application of new public governance,government performance evaluation requires the financial reports as information platform and underlying system.However the current government financial reports can't afford the duty,it is insistently and realistically important to study the improvement on government financial reporting based on performance evaluation.In this article the improvement on reporting objective,entity and preparation basis of government financial reporting which is performance oriented is brought forward based on government financial reporting experiences of western countries.Additionally,a multiple-level and comprehensive government financial reporting system including the performance report is designed.
Keywords:
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