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随着我国社会经济的高速发展,会计体系的建设和会计的管理受到各个行业的重视。会计作为一种货币化的经济信息管理活动,它具有为企业提供准确的定量信息以供决策者决策和分析,而对于政府部门,会计活动应该为政府部门的绩效评价提供数据支持,以更好的为政府部门的决策和发展指明一个方向,但目前政府部门的会计体系和绩效评价还是两个分开的独立部分,没有很好的结合起来发挥应有的作用,所以分析和讨论绩效评价导向政府会计体系的建设具有很深远的社会意义。
With the rapid development of social economy in our country, the construction of accounting system and the management of accounting are valued by all walks of life. Accounting as a monetized economic information management activities, it has to provide enterprises with accurate quantitative information for decision-making and analysis, and for government departments, accounting activities should provide data support for the performance evaluation of government departments in order to better Of the government departments for the decision-making and development of a direction, but the current government departments of the accounting system and performance evaluation is still two separate and independent part, not well combined to play its due role, so the analysis and discussion of performance evaluation oriented government The construction of accounting system has far-reaching social significance.