构建政府财务共享助力国家治理能力现代化

Building Government Financial Sharing and Modernizing National Governance Capacity

政府会计信息披露作为一种特殊的治理机制,对政府治理活动和国家治理能力现代化发挥着天然的基础性作用。然而,目前不可回避的是,政府会计信息处理技术落后,客观上存在着政府不同职能部门之间形成的数据烟囱,这导致会计信息难以在政府治理活动中交互共享。在“大智移云物链”视域下,以企业财务共享服务的经验为借鉴,构建政府财务共享是解决问题的关键。在政策引导和顶层设计之下,立足财务转型,培育核心团队,借助外部专业机构的力量,将政府财务共享建设分阶段分步骤落地实施。

As a special governance mechanism,government accounting information disclosure plays a natural basic role in government governance activities and the modernization of national governance cap-acity.However,at present,it is unavoidable that the government accounting information processing technology is backward,and objectively there is a data chimney formed between different functional departments of the government,which leads to the difficulty of sharing accounting information in government go-vernance activities.Based on the experience of enterprise financial sharing service,constructing governm-ent financial sharing is the key to solve the problem.That is,under the guidance of policy and top-level design,based on the financial transformation,cultivating the core team,with the help of external prof-essional organizations,the construction of government financial sharing will be implemented step by ste-p.