美国联邦政府管理成本会计实务中的概念冲突及其准则协调

在政府会计和报告环境中,管理成本会计的多元化目标体现了政府部门成本信息不同使用者的需求,相应的管理成本会计准则需要明确阐述管理成本会计在财务管理中的作用,并指导性地说明如何提供与预算、财务报告、管理控制和决策制定相关的成本信息,也因此会面临政府部门管理成本会计不同目标维度之间的概念冲突。本文对美国联邦政府管理成本会计实务中的概念冲突及其准则协调进行了分析。

Conceptual Conflicts and Standards Harmony of American Federal Management Costs Accounting Practice

In the government accounting and reporting context,the muti-objectives of management accounting reflect different user's needs for costs in formation of government departments,management costs accounting standards should define the role of management costs accounting in government financial management,and clarify how to prepare the costs information related to budgeting,financial reporting,management controlling and decision making instructively,facing the conceptual conflicts among different dimensions of government management costs accounting.The paper analyses the conceptual conflicts and standards harmony of American federal management costs accounting to provide references.