政府组织财务管理理论:渊源、定位和架构

The Financial Management Theory of Governmental Organization: Origin, Location and Framework

随着政府会计理论体系的逐步建立,对政府组织财务管理理论的研究日益迫切。目前以财政学理论为指导,以预算管理为核心的政府组织资金管理体系已经不能完全适应新时期政府与其他组织合作提供公共产品和服务的管理理念,不能完全适应全面绩效管理的要求。为此,应以政府会计改革为契机,融合财政学、公共管理学和财务管理学的相关理论,基于政府组织的特征,以政府组织资金运动为主线,以公共管理目标为指引,建立分层次、多元化、分板块的政府组织财务管理理论,并以此指导以政府组织为责任主体的财务行为和财务关系管理,提高政府组织财务管理水平。

With the gradual establishment of the theoretical system of governmental accounting, the research on the financial management theory of governmental organization is becoming increasingly urgent. So far, the fund management system of governmental organization, which is guided by the theory of public finance and takes the budget management as the core, can not fully adapt to the management concept of the government cooperation with the other organizations to provide public products and services in the new period, and can not fully adapt to the requirements of comprehensive performance management. It should take the governmental accounting reform as an opportunity to integrate the related theories of public finance, public management and financial management. Based on the characteristics of governmental organization, taking the funds movement of governmental organization as the main line and taking the public management objectives as the guidance, a hierarchical, diversified and multimodal financial management system of governmental organization should be built, to guide the financial behaviors and financial relations management which takes the governmental organization as the main body of responsibility, so as to improve the financial management level of governmental organization.