Research On The Govornment Human Resource Accounting Framework

Under the new normal, slowing the speed of economic development, its reason is fast ec onomic growth with resource consumption on the one hand, need to adjust in time, on the oth er hand is the central government at the request of and to delegate, to further stimulate econo mic vitality. However, we should see, the central government emphasized to delegate, to a ser vice-oriented government, although at this stage of economic and social development has a ro le in slowing down, but in the long run, is the social various aspects to our country’s stable de velopment laid the foundation. From the government decision-making in the process of the tra nsition to a service type government, the government accounting reform in China has obvious guiding role. As is known to all, the traditional government accounting in our country is a kin d of budget accounting, the accounting forms in the process of transformation of government f unction gradually exposed its shortcomings, and with the our country is gradually establish th e public finance system, various pressure to remind us that it is necessary that the government accounting reform.For the reform of government accounting research of many scholars in our country has a chieved fruitful results, this article from the perspective of the new human resources to discus s the construction of the government accounting framework system, choose this point of view,on the one hand is because the government human resource information is a direct relationshi p between the livelihood of the people, can be common people understand accounting element s, on the other hand is because the human resources as a kind of dual attribute of accounting el ements, cost and value measurement and reporting of it can run more transparent and compreh ensive response to the government of the whole process.This article is based on numerous literature of government accounting and human resour ces accounting, according to the theory of new public management and government performa nce theory research on human resource accounting framework of the government, the full text is divided into four parts: the first part, mainly introduces the background and significance of topic selection, and the literature review at home and abroad were reviewed and summarized a nd the corresponding evaluation; The second part, introduces the basic theories involved in th e full text, including the new public management theory, government performance theory, the concept of government accounting, etc.; The third part is the main body part of thesis, for the whole of government human resources framework system the research, including the govern ment’s target of human resources, the main body, object, calculation and measurement, such a s information disclosure content; The fourth part mainly introduces the government in the reform of human resource accounting difficulty and puts forward Suggestions for the future refor m.