论绩效评价导向政府会计体系的构建

To Establish a Performance-Assessment Oriented Governmental Accounting System

政府公共受托责任解除的根本途径是政府绩效信息的全面披露,但定量信息的缺乏制约了政府绩效评价理论与实务的发展。会计作为货币化的经济信息系统,具备提供定量信息的天生优势,本应为政府绩效评价提供数据支持。但现有的政府会计体系在绩效评价支持方面并未发挥出应有作用。因此,有必要以绩效评价为导向构建政府会计体系。

The essential way to discharge public accountability is the full disclosure of information of governmental performance.However,the absence of quantitative information restricts the development of theory and practice of performance assessment of government.As an economic information system,accounting should have the inherent advantage to supply quantitative information and offer the data to performance assessment system of government.But current governmental accounting system is not brought into full play in performance assessment.Therefore,it is necessary to establish a performance-assessment oriented governmental accounting system.