【摘要】 政府成本会计的建设与实施是全面推进预算绩效管理、实现国家治理体系和治理能力现代化的内在要求。然而,目前我国尚未形成系统、规范的政府成本会计体系,政府成本的缺失无法有效满足政府绩效评价和管理决策的需求。本文在现有研究和实践经验的基础上,构建了政府成本会计的框架体系,对政府成本的合并处理进行了讨论和分析,并就现阶段政府成本会计改革的准备工作提出了具体建议,以期为我国政府成本会计的理论完善和实践应用提供参考。更多还原

【Abstract】 The construction and implementation of government cost accounting is an inherent requirement for comprehensively promoting budget performance management and modernizing the national governance system and governance capabilities.However, China has not yet formed a systematic and standardized government cost accounting system.The lack of government costs cannot effectively meet the needs of government performance evaluation and management decision-making.Based on existing research and practical experience, this paper builds a framework system of government cost accounting, discusses and analyzes the merger treatment of government costs, and puts forward specific suggestions on the preparation of government cost accounting reform at this stage, with a view to provide reference for the theoretical perfection and practical application of government cost accounting.更多还原