中国政府财务会计体系建设及其与预算会计的协调

良好的政府绩效管理除需要科学的绩效评价体系外,还需要高透明度的公共财政管理机制和完善的政府会计体系。但是,我国现行预算会计体系不完善,所提供的信息不能满足政府绩效管理的需要。因此,本文认为,应当构建包含政府财务会计和预算会计并使二者相互协调的政府会计体系,通过政府会计系统来全面反映和监控政府经济活动的过程及结果,为评价政府绩效、解除政府受托责任提供信息依据。

China's Governmental Accounting System and its Correspondence with Budget Accounting

The good Performance-based governmental management needs not only the scientific assessment system,but also the high-transparent mechanism of public finance management and the perfect government accounting system.But,owning to the existing limitations of budget accounting system,we have some difficulties in providing the necessary information for government management.In order to reflect the process and result of the government economic activities,evaluate government performance,etc,we should establish the government financial accounting system and perfect the budget accounting,in the meantime bring correspondence into their mutuality.