政府成本管理：理论分析与模式创新

政府成本管理包括政府成本管理技术、政府成本管理技术实施基础条件与政府成本管理模式三个层次,这三个层次之间存在一定的内在逻辑联系.现有政府成本管理技术实施基础条件在政府成本计算对象确定、政府成本抉择、政府成本管理权限和政府成本信息等方面面临各种技术性障碍,这使得直接成本管理模式成为现有政府成本管理模式的必然选择.现有政府成本管理模式暴露出成本管理信息与控制权分离、委托代理问题严重、控制成本高和控制效率低等缺陷,由此提出以建立间接成本管理模式作为政府成本管理发展的最终目标,并对间接政府成本管理模式的构建进行了探讨.

Government Cost Management:Theoretical Analysis and Mode Innovation

The government cost management includes cost-management techniques,the conditions for implementation and the management mode,and there are logic links among these three aspects.The existing condition for implementation is facing a variety of technical barriers in terms of determination of government cost object,choice of cost,administrative privilege and the government cost information.All these make the direct cost management mode the inevitable choice.The existing government cost management mode exposes such problems as the separation between cost management information and control,conflicts between the entrustment and the agent,and high cost and low efficiency.This paper puts forward the establishment of an indirect cost management mode and discussed its construction.