摘要
在保障安全和促进合规的前提下,改进和强化绩效已成为政府资产管理的重要课题。近期政府部门权责会计与报告的全面引入,为绩效导向的政府资产管理提供了强有力的工具。绩效导向的政府资产管理高度依赖权责会计与财务报告作为分析工具、问责工具和决策工具,用以克服现金会计与报告的局限性。分析工具旨在准确评估绩效管理的成败得失及其原因,问责工具旨在强化管理者对政府资产运营绩效的责任,决策工具旨在改进资产运营决策。问责工具和决策工具都以分析工具为基础。中国近期的政府会计与财务报告改革为此迈出了关键性的第一步。然而,权责会计与报告的潜在优势不会自动带来资产管理绩效的改进,除非伴随产出成本核算、激励机制和赋予机构管理者适当的资产管理自主权。
On the premise of ensuring safety and promoting compliance,the improvement and enhancement of performance has become an important subject of government asset management. Recently,the accrual accounting and financial report has been introduced in government departments,which provides a powerful tool for performance-oriented management of government asset. To overcome the limitations of cash accounting and reporting,performance-oriented management of government asset is highly dependent on accrual accounting and financial reporting which is used as an analytical,accountable and decision-making tool. The analytical tool is used to evaluate performance management;the accountability tool is designed to strengthen managers’ responsibility of the operation performance of government assets;and the decision-making tool is designed to improve asset operational decision making. The accountability and decision-making tools are both based on the analytic tool. The recent reform of government accounting and financial reporting has taken a crucial first step in China. However,if without output cost accounting,incentive mechanisms and appropriate asset management autonomy for institutional managers,the potential advantages of accrual accounting and financial report will not automatically contribute to the improvements in asset management performance.
作者
李秀梅
Li Xiumei(School of Public Finance and Taxation,Central University of Finance and Economics;School of Public Finance and Taxation,Inner Mongolia University of Finance and Economics, Hohhot 010051)
出处
《中国行政管理》
CSSCI
北大核心
2019年第9期22-28,共7页
Chinese Public Administration
关键词
权责会计与报告
政府资产管理
绩效导向
产出成本核算
accrual accounting and financial report
government asset management
performance oriented
output cost accounting
