摘要
建立绩效型政府是当今行政改革的必然趋势。政府绩效评价需要以健全政府会计提供完备的会计信息为基础,政府绩效治理对政府会计提出了内在要求,促进了政府会计改革。基于政府绩效治理与政府会计之间的互动关系,提出中国政府会计改革的若干建议。
Establishing a performance-oriented government becomes an inevitable trend in China.The governance should be based on the sound and transparent accounting system,and also,the government accounting will react to the governance.Therefore,this paper puts forward some suggestions on how to carry out China's government accounting reform based on the interactive relationships between the performance governance and the government accounting.
关键词
政府会计
绩效治理
改革
government accounting
performance governance
reform
