【作者】 张曾莲；

【导师】 李建发；

【作者基本信息】 厦门大学 ， 会计学， 2009， 博士

【摘要】 从上世纪70年代中后期开始，随着新公共管理运动在世界范围内兴起，政府管理会计逐渐在各国推广开来。很多西方发达国家在这方面进行了积极探索，并积累了大量成功经验。反观我国，尽管近年来已在政府管理会计方面做出了很多努力，无论是在政府管理会计的理论研究上，还是在具体实践上都存在很多问题。尤其是相关实践缺乏成熟理论的指导，以致于一些零散的政府管理会计实践没有发挥应有的作用，政府管理层也缺乏对管理会计重要性的认识。基于这一认识，本文从政府管理会计的理论基石——新公共管理出发，对政府管理会计的理论体系、政府管理会计技术与报告、各国政府管理会计实践等进行了系统研究，以期构建政府管理会计的理论与实践体系，从而指导我国的政府管理会计实践。新公共管理对政府财务会计提出了挑战，也对政府管理会计提出了要求。新公共管理运动下，政府追求“3E”(经济、效率和效益)，以及由注重投入到注重产出和结果的转变，关注绩效和战略管理等要求，需要将现行预算会计提升和拓展为政府管理会计，为政府内部提供信息支持。政府管理会计的理论体系能为其实践提供理论指导，它包括政府管理会计的目标，职能、对象与要素，假设与原则，确认与计量等内容。政府管理会计技术多种多样，它能应用于政府的预算管理、成本管理、绩效管理、人力资源管理和公共项目管理等领域。各种技术可以单独使用，也能整合发挥作用，它们的恰当应用能有效加强政府财务管理。政府管理会计报告是政府管理会计信息处理的结果。与政府管理会计技术相对应，政府管理会计报告包括预算信息、成本信息、绩效信息、人力资源信息和公共项目管理信息等，这些信息能为政府理财提供必要的依据。西方发达国家政府管理会计实践相对成熟。根据各国政府管理会计实践异同，将其分为英美模式、以法国为代表的欧洲模式、以德国为代表的欧洲模式和亚洲模式。通过介绍和比较各国政府管理会计实践，为我国提供有益的经验教训。我国政府管理会计实践相对落后。虽然目前各级政府有一些零散的政府管理会计实践，但很不系统，也没有有效推广。通过分析其落后的原因，为我国政府管理会计实践提出改进措施。更多还原

【Abstract】 Since the middle 1970s,government management accounting has spread all overthe world with the rise of the new public management movement.Developedcountries have actively embarked on government management accounting andaccumulated a wealth of experience.On the contrary,although our country has madegreat efforts on this field in recent years,there still remain many problems in boththeory research and specific practice.In particular,related practices are lack ofsophisticated theoretical guidance,resulting in some fragmented governmentmanagement accounting practices do not play its due role,government managers arealso not awareness the importance of management accounting.In view of suchunderstanding,this paper builds on the theory of NPM,and systematically examinesthe theoretical system of government management accounting,technology and reportof government management accounting,government management accounting in othercountries,ect.The gole is to build up theory and practice system of governmentmanagement accounting,providing guidance for management accounting practices.NPM poses a challenge to the informantion of traditional government financialaccounting,but also it put forward a request to the informantion of governmentmanagement accounting.Under NPM movement,government pursults of“3E”(Economy,Efficiency and Effectiveness),as well as changes from focusing on inputsto outputs and results-oriented,concerns about the performance and strategicmanagement,these require upgrade the existing budgeting accounting and develop togovernment management accounting to provide information for government.The theoretical system of government management accounting can providetheoretical guidance for its practices,it includes objectives,functions,targets andelements,assumptions and principles,recognition and measurement,etc.Government management accounting techniques are variety,they can apply togovernment’s budget management,cost management,performance management,human resources management and public project management,ect.Varioustechniques can be used alone,but also play a role in integration,and their properapplication can effectively enhance government’s financial management. Government management accounting reports are results of information treatmentof government management accounting.Corresponding with governmentmanagement accounting techniques,government management accounting reportsinclude budget information,cost information,performance information,humanresources information and public project management information,these informationcan provide necessary basis for financial management of government.Governments of western developed countries are relatively sophisticated inmanagement accounting practices.According to similarities and differences ofgovernment management accounting practices amonge countries,we divide practicesto Anglo-American model,the European model represented by France,the Europeanmodel represented by Germany and the Asian model.Through introduction andcomparison of government management accounting practice in other countries,thesecan provide useful lessons for our country.Government management accounting practices are relatively backward in ourcountry.Although governments at all levels have some fragmented managementaccounting practices,but it is very non-system that has not effectively promoted.Byanalyzing backwardness reasons,we provide improvement measures for governmentmanagement accounting practices.更多还原