【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,本文概述了政府管理会计的基本内容,包括其含义与本质、目标与战略导向、主体与对象、职能与要素、假设与原则、技术与报告等。介绍了政府管理会计国外实践的先进做法及对我国的启示。运用了新公共管理理论、公共受托责任理论、权变理论和新制度经济学理论对政府管理会计技术与报告进行了分析。在政府管理会计理论的指导下,分别从预算管理、成本管理、绩效管理和公共项目管理四个方面研究政府管理会计的技术与报告,以期构建政府管理会计的理论与实践体系。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 over the world with the rise of the new public management movement. Developed countries have actively embarked on government management accounting and accumulated a wealth of experience. On the contrary, although our country has made great efforts on this field in recent years, there still remain many problems in both theory research and specific practice. In particular, related practices are lack of sophisticated theoretical guidance, resulting in some fragmented government management accounting practices do not play its due role, government managers are also not awareness the importance of management accounting.In view of such understanding, this paper outlines basic contents of government management accounting, including meaning and essence, goal and strategic guidance, main body and object, function and factor, supposition and principle, technology and report, ect. Introduced the advanced procedure of government management accounting practices in overseas and to our country’s enlightenment. Used theory of NPM, public accountability, contingency and new institutional economics to analysis techniques and reports of government management accounting.Under the guidance of government management accounting theory, respectively study techniques and reports of government management accounting from budgeting management, cost management, performance management and public project management this four aspects, with a view to building a system of theory and practice of government management accounting.Government management accounting practices are relatively backward in our country. Although governments at all levels have some fragmented management accounting practices, but it is very non-system that has not effectively promoted. By analyzing backwardness reasons, we provide improvement measures for government management accounting practices.更多还原