發(fā)布時(shí)間：2018-02-25 00:10

  本文關(guān)鍵詞： 政府 成本會(huì)計(jì) 國際 經(jīng)驗(yàn) 及其 我國 啟示　出處：《財(cái)務(wù)與會(huì)計(jì)》2013年03期 　論文類型：期刊論文

【摘要】：正20世紀(jì)70年代末80年代初興起的新公共管理運(yùn)動(dòng),引發(fā)了政府會(huì)計(jì)與財(cái)務(wù)報(bào)告的根本改變。社會(huì)公眾對(duì)政府財(cái)務(wù)信息的需求明顯增加,他們開始注重評(píng)價(jià)政府績效,要求政府充分披露財(cái)務(wù)信息、不斷提高財(cái)政透明度。政府成本會(huì)計(jì)作為政府管理的一個(gè)有效工具,在績效衡量和項(xiàng)目評(píng)價(jià)方面發(fā)揮了重要的作用,已為不少國家所采用。我國目前沒有政府成本會(huì)
[Abstract]:At the end of 1970s and the beginning of 80s, the new public management movement has caused a fundamental change in government accounting and financial reporting. The public demand for government financial information has increased significantly, and they have begun to pay attention to the evaluation of government performance. Government cost accounting, as an effective tool of government management, plays an important role in performance measurement and project evaluation. Has been adopted by many countries. At present, there is no government cost in our country
【作者單位】： 中國人民大學(xué)商學(xué)院;
【分類號(hào)】：F810.6
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本文編號(hào)：1532258