Research On Government Cost Accounting

As a public management and service organization, the government's cost problem is not thought much of for its nature: Political function and not-for-profit character. While recently, together with the"cheapness government"idea, cost of the government has gone up rapidly, which makes the cost of government a serious issue. Government cost accounting can not only control cost of government as a useful tool, it can also help to design price, evaluate performance, estimate project of the government. Further more, it can drive the process of government accounting in a special way. In fact, some government in the west has already used cost accounting, and the result is very well. This thesis brings forward some suggestions on how to use cost accounting based on other countries'experiences and our countries special status.This thesis is divided into 6 chapters.Chapter 1 is the study summaries. It mainly introduces the study's research meaning, relevant research in and abroad, research methods, the framework and the study's contribution and limitation.Chapter 2, government cost and government cost accounting. It mainly introduces the concept, features, constitutes and sorts of government cost and cost accounting. Then it analyses government cost in an institution way. At last it introduces some important concepts of government cost.Chapter 3, the relations between government cost accounting and government financial accounting, government budget accounting. This chapter mainly demonstrates government cost accounting and government financial accounting's relationship , and government cost accounting and the government budget accounting's relationship.Chapter 4 is the basic system of governmental cost accounting. This chapter introduces the 8 constitutes of basic systems of government cost accounting. The system includes the objectives, objects, principles, collections and distributions of government cost accounting, the difficulties, methods, foundations of government cost accounting and government cost control.Chapter 5 is government cost accounting report. This chapter firstly discusses that public management's requirements of government cost information and the government's commitment to the public boost the needs of government cost reports. Then it introduces the content design and three models of government cost accounting report.Chapter 6 is some suggestions of government cost accounting. This chapter combining with our countries'special status, forwards some suggestions of the use of government cost accounting in our country. It includes two phases, five matching measures. The two phases are condition creating phases and reform core phases.