试论绩效管理与政府会计改革的协同性

Research on Reform Synergy between Government Budget Performance Management and Modern Government Accounting

随着“全方位、全过程、全覆盖”预算绩效管理制度改革的有序推进,在实践中越来越呈现出与政府会计制度改革的诸多弱协同性。本文分析了政府预算绩效管理与政府会计改革在理论研究、制度设计、服务实践等方面的弱协同性,借鉴国外协同性改革的实践经验启示,力图以“结果导向、成本核算、绩效评价、激励约束、信息公开”等为抓手,提出改革协同推进政府预算绩效管理与政府会计改革的对策建议,提高预算绩效评价的科学性、规范性和合理性,进一步增强财政资源的最优配置和产出效果的最大化。

With the orderly advancement of the reform of"full-involvement,full-process,full-coverage"budget performance management system,many weak synergies with the reform of the government accounting system have emerged in practice.The article analyzes the weak synergy between government budget performance management and government accounting reform in theoretical research,system design,service time,etc.,and learns from the practical experience of foreign collaborative reform.The article attempts to focus on"results orientation,cost accounting,performance evaluation,incentive constraints,information disclosure",and proposes countermeasures to promote government budget performance management and government accounting reform synergistically.The article in order to improve the scientific,normative and rational of budget performance evaluation,and further enhance the optimal allocation of financial resources and maximize the output effect.