公共部门成本会计及报告体系构建研究——基于公共绩效管理的视角

Research on the Building of Cost Accounting and Report System in Public Sector——Based on the Perspective of Public Performance Management

公共绩效管理推动了公共部门会计角色的转变,构建有效的成本会计及报告体系成为发展趋势。本文基于对公共部门绩效管理价值链的分析,着重论述了公共部门成本会计及报告体系的基本目标结构和模型构建,并集中阐述了绩效规划阶段、绩效实施阶段、绩效评价阶段以及绩效沟通环节的成本会计及报告体系的核心内容,提出了公共部门对外披露的成本报告体系。

This paper is based on the building and analyzing value chain of the government performance management in public sector, and focuses on fundamental structure and building model of public sectors' cost accounting and report system. And the paper expounds core contents of four phases of cost accounting and report system: performance planning phase, implementation phase, evaluation phase as well as communication phase, and puts forward the cost report system for the use of disclosure to the public.