公共财政管理与政府会计目标

实行公共财政管理后,企业采用的管理工具、信息技术、决策方式、业绩评价、会计程序和会计系统等方面的创新逐步引入到公共部门,并呈加速的趋势。政府预算、政府会计和财务报告改革已经成为促进公共管理改革的关键。本文认为,我国的政府会计改革应当在以政府会计目标为逻辑起点的政府会计概念框架的指导下进行,政府会计的目标在于政府会计要服从于政府整体受托责任的实现,并服务于政府整体受托责任的全面真实反映。

Public Finance Management and Government Accounting Objective

After implementing public finance management, the innovations adopting management tool, information technology, and make-decision way, accomplishment evaluation, accounting process and accounting system etc. in enterprises departments are drawn into public managements, and the trend is sped up. Those, government budgets, government accounting and the reform of financial report have become the key to the public management reform. The reform to government accounting should be based on the concept framework of government accounting. The paper addresses that the objective to government accounting is to accomplish government trustee responsibility, and reflects overall the comprehensive and authentic information about government trustee responsibility.