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公共资产是公共部门提供公共产品和公共服务的物质基础,加强公共资产管理是增强政府履行公共受托责任的重要方面,是公共管理制度改革的有机内容。政府会计改革通过引入权责发生制进行成本核算、编制资产负债表反映公共部门财务状况等手段,能够促进公共部门提高运行效率、降低运行成本、注重管理绩效。政府会计改革不仅与公共部门资产管理目标一致,而且为公共资产管理提供了技术手段。
Public assets are the material basis for the public sector to provide public goods and public services. Strengthening public assets management is an important aspect of enhancing the government’s responsibility to perform public fiduciary duties and is an organic content of the reform of the public management system. Government accounting reform through the introduction of accrual basis for cost accounting, the preparation of the balance sheet reflects the public sector financial status and other means to promote the public sector to improve operational efficiency, reduce operating costs, focusing on management performance. Government accounting reform is not only consistent with the objectives of public sector asset management, but also provides the technical means for the management of public assets.