政府会计信息在政社合作管理中的应用与改进被引量：12

Application and Improvement of Government Accounting Information in the Management of Collaboration between Government and Social Organizations

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摘要在国家治理现代化改革的背景下,政社合作作为公共产品及服务领域的供给侧改革方式,是合作治理的重要途径。我国政社合作在快速发展的同时也出现诸多问题,突出表现为合作过程中信息不对称导致的政府在合作项目决策和运营管理中的非理性行为。借助政府会计改革的契机,将政社合作项目纳入公共管理范畴进行解构,分析政社合作项目决策和管理的流程以及信息需求,将政府会计信息嵌入这一管理过程中,提出政府会计应当助力政社合作管理。同时,基于政社合作管理的信息要求,政府会计应该在拓展会计核算范围、会计核算主体和会计信息模块等方面进行变革,旨在保障合作各方的信息需求,进而实现合作治理的目标。 Under the background of the modernization reform of China’s governance,collaboration between government and social organizations as a supply-side reform in the field of public goods and services is an important way of collaborative governance.There are also many problems in the rapid development of China’s collaboration between government and social organizations.The main manifestation is that the irrational problems in the decision-making and operation management of collaborative projects due to the asymmetric information in the process of cooperation.Using the government accounting reform as an opportunity,we should deconstruct collaboration between government and social organizations in the context of public administration,analyze the process of decision-making management and information needs of cooperative projects of collaboration between government and social organizations,embed government accounting information into this management process,and put forward the notion that government accounting should help the collaboration between government and social organizations.At the same time,based on the information requirement of collaborative management performance,government accounting should reform in expanding the scope of accounting,accounting entities and the accounting information module,so as to secure the information requirements of all parties in cooperation and achieve the goal of collaborative governance.

作者姜宏青魏小茹 Hongqing Jiang;Xiaoru Wei(Management College,Ocean University of China,Qingdao Shandong 266100,China)

机构地区中国海洋大学管理学院

出处《会计与经济研究》 CSSCI 北大核心 2019年第3期3-15,共13页 Accounting and Economics Research

基金国家社会科学基金后期资助项目(18FGL013) 山东省社会科学规划项目(17CKJJ28)

关键词合作治理政社合作政府会计信息 collaborative governance collaboration between government and social organizations government accounting information

分类号 F810.6 [经济管理—财政学]