政府成本会计信息标准体系的初步设计

发布时间：2018-12-15 15:56

【摘要】：随着政府会计改革的不断深化与政府成本会计理论的日趋成熟,有效衡量不同要求的政府成本信息不仅必要而且可能。衡量出的成本信息如何使用需要建立标准,由于政府管理目标与营利性组织不同,应该基于公共管理理论与公共产品定价理论构建政府成本标准体系。该体系包括以政府会计准则规范的信息生成标准;以成本构成项目、成本影响因素与成本衡量主体经济事项运营流程为依据的控制标准,以时间维、空间维、3E或4E维为维度的成本评价标准,旨在建立成本信息如何在不同机构和项目之间对比、如何在相同机构的不同时期对比、如何评价成本的合理性和有效性的基本标准体系。
[Abstract]:With the deepening of government accounting reform and the maturation of government cost accounting theory, it is not only necessary but also possible to effectively measure government cost information with different requirements. It is necessary to establish the standard of how to use the cost information. Because the goal of government management is different from that of profit-making organizations, the standard system of government cost should be constructed based on the theory of public management and the theory of pricing of public goods. The system includes information generation standard standardized by government accounting standards. The control standard is based on the cost component item, the cost influencing factor and the cost measurement subject economic affairs operation flow, and the cost evaluation standard based on time dimension, space dimension, 3e dimension or 4e dimension. The purpose of this paper is to establish a basic standard system of how to compare cost information between different organizations and projects, how to compare cost information between different periods of the same organization, and how to evaluate the rationality and effectiveness of cost.
【作者单位】：中国海洋大学管理学院会计系;
【分类号】：F810.6

【相似文献】