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在当前的企事业单位中,绩效管理已经得到广泛的应用,绩效管理是源自西方的先进管理理念,而对政府的实际管理而言,基于公共绩效管理的框架下是近几年才逐步兴起的。由于绩效管理对整个政府管理产生高效性的巨大推动作用,因此目前我的政府部门对于公共绩效管理的具体和细化应用方面,都非常重视实践的落实过程。绩效管理在适应公共单位的具体应用中,政府在财务信息和财务报告的具体应用方面,可以利用绩效报告体系的具体要求进行细致的刻画和分类,重在权责发生制的基础上构建政府财务会计和成本会计的具体实施方案。
In the current enterprises and institutions, performance management has been widely used, performance management is derived from the advanced management concepts in the West, and the actual management of the government, based on the public performance management framework is gradually rising in recent years of. Due to the tremendous contribution of performance management to the overall effectiveness of government administration, my government now attaches great importance to the implementation of the practice in terms of the specific and detailed application of public performance management. Performance Management In the specific application of public units, the government can use the specific requirements of the performance reporting system to describe and classify the specific application of financial information and financial reports, focusing on the accrual basis of government finance Accounting and cost accounting of the specific implementation plan.