标准成本体系在政府行政成本预算中的应用研究

发布时间：2018-04-13 07:31

本文选题：标准成本 + 标准成本体系　；参考：《吉林财经大学》2014年硕士论文

【摘要】：近年来，社会公众对政府行政成本预算关注度不断提高，国家对“三公经费”支出也逐步公开，行政成本预算的控制问题成为当前的热点问题。政府对财政预算的使用是一种公共资源重新配置，而政府财政的主要收入是税收，作为一个纳税人，应该有权利了解自己的钱是否得到了充分的利用，并且达到了应有的效果。政府预算编制是否准确、管理是否科学严谨、监控是否合理合法、预算是否得到了充分的运用等都是社会关注的问题。与此同时，标准成本体系和ERP软件在企业内部快速的推广和应用让我们逐渐了解到这种现代化的核算管理方式是一个企业加强对自身资源利用、运营成本控制、经营决策导向的重要管理工具。各级政府机关的资产属于国有资产，政府机构占有着大量的公共资源，履行着公共机构的义务，维护着整个社会这台大型机器的正常运转，也应该采用先进的成本管理体系和监督体系。本文正是基于上述背景而进行研究的。该研究最为核心的思想就是将企业的标准成本体系运用到政府行政成本预算中去。我国现行行政成本预算存在的问题主要有：1.行政成本核算不够便捷，时效性差；2．行政成本预算的成本中心分摊不够明确；3.行政成本预算控制力差；4.现行行政成本预算的数据不能帮助提高政府决策的准确性和有效性。由于成本核算方法不够科学，不能与时俱进、国家立法和配套行政法规不够及时和完善以及政府预算公开化进程缓慢等原因，导致现行行政成本预算问题重重，对其进行改革势在必行。鉴于政府行政成本预算的编制和管理上出现的问题，合理地引入企业标准成本体系不失为一种有益的尝试，可具体围绕三方面来实施：第一，，建立科学的预算定额标准体系和项目管理体系；第二，完善部门预算编制的监督和绩效考核机制；第三，完成对成本管理系统的优化支撑。
[Abstract]:In recent years, the public pay more and more attention to the government's administrative cost budget, and the state's expenditure on the "three public funds" has been gradually made public. The control of the administrative cost budget has become a hot issue at present.The use of government budget is a kind of public resource reconfiguration, and the main revenue of government finance is tax. As a taxpayer, it should have the right to know whether its money has been fully utilized, and to achieve its due effect.Whether the government budget is accurate, whether the management is scientific and rigorous, whether the monitoring is reasonable and legal, whether the budget has been fully utilized are all social concerns.At the same time, the rapid promotion and application of standard cost system and ERP software make us realize that this modern accounting management method is an enterprise to strengthen the use of its own resources, operating cost control.Management decision-oriented important management tools.The assets of government organs at all levels are state-owned assets. Government agencies possess a large number of public resources, fulfil the obligations of public institutions, and maintain the normal operation of this large machine of the whole society.Should also adopt advanced cost management system and supervisory system.This paper is based on the above research background.The core idea of this research is to apply the standard cost system to the government administrative cost budget.The main problems in China's current administrative cost budget are: 1. 1.Administrative cost accounting is not convenient enough, poor timeliness.The cost center allocation of the administrative cost budget is not clear enough.Administrative cost budget control capacity is poor 4.Current administrative cost-budgeting data do not help to improve the accuracy and effectiveness of government decisions.Due to the fact that the cost accounting method is not scientific enough to keep pace with the times, the national legislation and supporting administrative regulations are not timely and perfect, and the process of government budget openness is slow, there are many problems in the current administrative cost budget.It is imperative to reform it.In view of the problems in the preparation and management of the government administrative cost budget, it is a beneficial attempt to reasonably introduce the enterprise standard cost system, which can be implemented around three aspects: first,Establish a scientific budget quota standard system and project management system; second, improve the supervision and performance evaluation mechanism of department budget; third, complete the optimization support to the cost management system.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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