绩效评估视角下政府会计信息披露探讨

The Discussion on the Accounting Information Disclosure of Government Accounting under the Performance Evaluation Perspective

伴随着新公共管理运动的开展,西方国家掀起了政府会计变革浪潮,而政府会计改革的一个重要目标就是提高政府的运营效率和经营绩效,以解除公共受托责任。衡量政府绩效的高低离不开对其进行的绩效评估,离不开政府会计信息披露。基于此,本文选取政府会计信息披露为研究对象,在分析新公共管理、委托代理和信息不对称等理论基础上,认为政府会计信息披露存在着内容范围较窄、披露效率较低以及信息使用者较少等问题,并以绩效评估为导向剖析其对政府会计的信息需求。最后,文章从健全政府会计体系、兼顾利益相关者的需求和构建畅通的信息反馈机制三方面提出对策建议。

With the development of new public management movement,western countries set off a wave of the reform of government accounting,which aims to improve the efficiency of government operations,business performance and finally release the public fiduciary duty.The measurement of government management accurately have significant correlation with performance evaluation which relies on the government accounting information disclosure.Based on this,this paper selects government accounting information disclosure as research object,does the analysis of theories of new public management,principal-agent and information asymmetry,states that the mechanism of government accounting information disclosure has several weaknesses,such as insufficiently,low efficiency and less users of disclosed information.Then,this paper analyses the information demand of government accounting towards performance evaluation-oriented.Finally,the paper puts forward countermeasures and suggestions from three aspects:perfecting the government accounting system,taking the needs of stakeholders into account and building a rapid information feedback mechanism.