Government Accounting Reform Based On Performance Management

Muller "with its environmental accounting will respond to, the different cultural, economic, legal and political environment will produce different accounting systems." Government accounting is no exception, since1998, our country’s current budget accounting system has been playing the role of government accounting in our country, the basic performance of the government accounting need related functions, the government accounting and budget accounting in a state of communion. As time goes on, the current budget accounting on the basis of the definition of accounting objectives, accounting choice, provide accounting information can not adapt to the deepening of market economy and the development of global economic and political environment. In recent years, public fiscal reform, government function transformation," three kind costs of government ", social public consciousness awakening, all accounting puts forward new requirements to the government, the current budget accounting for the public demand of government accounting information has less adaptation. In2011, performance management and performance budget in China began a nationwide pilot, the use of public funds efficiency, effectiveness, the effect is more attention to public information users, the government provides all the more important of accounting information for performance evaluation. Our current budget accounting is the "budget law" the regulation is the play of the budget management functions of the auxiliary business accounting, do not accord with the requirement of government accounting actively fulfill the government public management, from the Chinese government function display needs, our country should be in meet the demand of budget management, on the basis of perfecting the government accounting system, set up for government finances, administration cost, capital using a reasonable level, etc comprehensive reflection of government accounting information system, the government accounting reform in our country is very necessary.This according to my existing budget accounting system development status, analysis has its face international, and domestic political economic changes by performance out of not adaptability, and further research has "three public funding" public, for my Government accounting system on performance management and performance evaluation aspects made of new requirements, made building up based on performance management of government accounting reform, will performance management thought and Government accounting reform phase combined, for government accounting system to meet performance budget of financial management needs, established to reflect government operation performance, and Overview of income and expenditure, the cost and other aspects of the Government’s accounting system, eventually to services for government performance evaluation system of Government reports. In order to ensure the implementation of the reform of government accounting, this article from the reform transition period, analysis of performance evaluation reports, administrative accountability, Government incentives and administrative personnel in terms of the corresponding measures.