Research On Constructing Administrative Unit Cost Accounting In Our Country

For a long-term, our government agencies have provided many important public products and public services for the people in our country, such as public security, culture education, health care, social insurance and etc. But the process of government operation is often accompanied by the phenomenon such as waste of resources and low efficiency. Under the impetus of the new public management movement, the government cost accounting has began to emerge in the tools list of financial system reform in the United States and other western countries, and has achieved good results in practice.The government is lack of effective cost accounting in our country nowadays, and the government operation management process often fail to take account of the project cost. The intuitive data show that, in our country, the administrative cost of fiscal spending is too high,and the administrative cost increases too fast, etc.. To a certain extent, this has restricted the sustainable and healthy development of our society and economy. In fact, the government cost accounting has drawn the attention of the party and the country’s top leaders, and the signal of reform has been released.In China, the administrative units refer to the government departments at all levels and its local offices, they deal with the duties of the various specific administrative affairs, and make up an important part of the government. Generally speaking, this article launches the research on constructing the administrative unit cost accounting in our country from the theoretical point, which has positive economic and political significance.This article takes the new public management theory, the public fiduciary responsibility theory, the institutional change theory and the contingency management theory as the theoretical basis.This article describes the present situation of the administrative unit’s accounting in our country, and analyzes the necessity and environment of constructing the administrative unit cost accounting, and introduces the application and important experiences of the government cost accounting in relevant countries.Then this article researches the administrative unit cost accounting’s positioning, accounting objectives, accounting entity, accounting object, accounting basis,cost classification and special considerations to form the conceptual framework of administrative unit cost accounting.In the end, this article designs the administrative unit cost accounting’s implementation path, accounting techniques and reports to provide practical ideas.