基于公共价值视角政府会计管理体系研究——兼论政府会计管理活动论

Research on Government Accounting Management System Based on Public Value Perspective——Government Accounting Management Activity Theory

在我国加快建设现代财政制度背景下,政府会计的内容正在不断延伸和扩展。本文回顾了公共价值和政府会计的理论研究和发展脉络,认为公共价值能够体现"以人民为中心"的现代财政发展目标,政府会计正好是实现公共价值信息收集、价值判断和管理矫正的重要工具。将"管理活动论"作为政府会计的理论基础,将有助于阐释政府会计在公共价值管理的重要作用。本文在论述"管理活动论"应用于政府会计的必要性基础上,提出政府会计的本质是公共价值管理,其管理目标是公共价值创造。进而基于系统论和"管理活动论"对政府会计管理的对象、目标、活动、循环、特征、环境等要素进行全面分析,尝试构建基于公共价值管理视角的政府会计管理的基本理论体系。本研究以期推动政府会计基础理论的研究,继承和发展会计管理活动论的应用,为数智化环境下政府会计管理系统构建奠定理论和方法学基础,并为政府会计更好地实现服务于财政国家治理和重要支柱提供研究借鉴。

In the context of accelerating the construction of a modern financial system in China, the content of government accounting is constantly extending and expanding.This paper reviews the theoretical research and development of public value and government accounting, and argues that public value can reflect the"people-centered"goal of modern financial development, and government accounting is an important tool for public value information collection, value judgment and management correction.Taking"management activity theory"as the theoretical basis of government accounting will help to explain the important role of government accounting in public value management.On the basis of the necessity of applying"management activity theory"to government accounting, this paper proposes that the essence of government accounting is public value management and its management goal is public value creation.Then, based on the system theory and management activity theory, it conducts a comprehensive analysis of the objects, objectives, activities, cycles, characteristics, environment and other elements of government accounting management, and attempts to build a basic theoretical system of government accounting management based on the perspective of public value management.This study aims to promote the research on the basic theory of government accounting, inherit and develop the application of accounting management activity theory, lay the theoretical and methodological foundation for the construction of government accounting management system in the digital environment, and provide research reference for the better realization of government accounting to serve the financial state governance and important pillars.