改善和提高公共部门绩效的会计使命——关于建立公共部门管理会计的基本思考

本文立足于市场经济条件下新公共管理理论与实践,通过分析“私人部门”经济学、管理学与会计学在公共部门中的应用与发展,阐述了建立公共部门管理会计的重要意义,并提出了公共部门管理会计的基本框架。

Accounting Mission of Improving and Increasing Performance of Public Sectors

On the basis of the theory and practice of New Public Management ( NPM) , this paper elaborates the importance of building Public Sector Management Accounting ( PSMA) and puts forward an essential structure of PSMA by analyzing the application and development of the Economics, Management and Accounting of Private Sectors, which can be used in Public Sectors.