基于政府管理会计视角的预算绩效管理改革研究

Research on Budget Performance Management Reform based on the Perspective of Government Management Accounting

全面推进管理会计的应用,能够助力预算绩效的精细化管理,对优化公共部门财政资源配置、提高管理效能具有重要意义。然而,在具体实践中仍面临着制度协同性不强、管理会计工具应用复杂以及绩效管理框架有待完善等多方面的挑战。面向健全现代预算制度的时代要求,结合国内外实践经验,应从协同改革、战略管理、内部控制以及公开报告等多角度予以完善。

Comprehensively promoting the application of management accounting can assist in the refined management of budget performance,which is of great significance to optimizing the resource allocation of administrative institutions and improving management efficiency.However,in specific practice,it still faces many challenges such as weak institutional coordination,complex application of management accounting tools,and performance management framework that needs to be improved.Facing the requirements of the times to improve the modern budget system,combined with practical experience at home and abroad,it should be improved from multiple perspectives such as collaborative reform,strategic management,internal control,and public reporting.