对公共预算改革与政府会计改革协调推进的思考

预算改革的实质是一种政治改革.现阶段公共预算改革应对新增重大项目预算部分引入绩效考核指标并进行网上公开,而政府会计改革应对含有绩效指标预算部分采用权责发生制核算.通过这两部分协调一致的改革.形成社会舆论对政府重大项目预算效率的压力,由此产生政府的部分公共责任,即产生一种政治责任.随着改革的发展,这种协调改革应逐步扩展到基本支出预算部分,完成政府向责任政府的转变.

Reflection on the Accordant Reforms of Public Budget and Government Accounting

This paper claims that the budgeting reform is a kind of political reform in essence. Currently, the reform of public budgeting should introduce the performance assessing index into the budgeting of the newly added significant construction projects and should publicize it on the internet. As for the government accounting reform, the accrual accounting should be adopted to check the part of budget with performance index. By carrying out the two reforms correspondently, a public voice may be formed to exert p...