政府成本管理理论分析框架的构建与应用

Construction and Application of Government Cost Management

首先建立政府成本管理环境、政府成本管理技术与政府成本管理模式三个层次之间的内在逻辑联系,构建基于这三个层次的政府成本管理理论分析框架。然后在该理论分析框架指导下,探讨在现有政府成本管理环境条件下,政府是否可以采用与企业相同的成本管理技术,将面临哪些环境障碍;现有的政府成本管理环境如何通过影响政府成本管理技术的选择,进而影响政府成本管理模式的类型;现有政府成本管理模式的特点以及有效性分析;提出政府成本管理模式发展的方向和目标。

Through establishing an internal logical relationship in three levels of government cost management of management techniques, mode and technical conditions, the paper builds up a theoretical analysis fi＇amework on government cost manage- ment. Under the guidance of framework analysis, the paper discusses whether the government can use the same cost manage- ment technology as enterprise, what barriers will face; how these barriers influence the selection of government cost manage- ment technology, then influence the type of government cost management mode; the characteristics and validity analysis of ex- isting government cost management model; the development direction and goal of government cost management model.