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随着社会经济体制的改革,我国政府从管理型逐渐向服务型的方向转变,绩效管理也成为行政管理中一个重要组成部分。政府职能在转变过程中,对政府绩效提出了更高的要求。但是传统的政府会计工作没有对成本核算做出具体的要求,在新的经济体制环境下,作业成本法对于政府行政运行成本核算发挥着至关重要的作用。本文主要通过对政府运行成本进行理论分析,探讨作业成本法在政府行政运算成本中具体应用措施。
With the reform of the social and economic system, our government has gradually changed from a management type to a service type, and performance management has also become an important part of the administration. Government functions in the process of change, the government performance put forward higher requirements. However, the traditional government accounting does not make specific requirements for cost accounting. In the new economic system environment, ABC plays a crucial role in the cost accounting of government administration. This paper mainly analyzes the government operation costs through theoretical analysis and discusses the application of ABC in the government administrative operation cost.