基于财务视角的政府绩效报告的构建

摘要

政府绩效评价作为新公共管理得以实施的管理机制和战略工具,需要政府财务报告提供信息支撑和制度基础,而现行政府财务报告无力承担此重任.所以,在政府财务报告的基础上,建立政府绩效报告不仅是绩效管理的需要.也是政府财务报告发展的方向.本文通过介绍和阐述政府绩效报告的发展历程和重要意义,在借鉴西方发达国家实践经验的基础上,试图从财务视角探讨我国政府绩效报告的构建.%Serve as management mechanism and strategies tools to practice new public management, government performance evaluation needs information support and system basis provided by government financial report. However, the current government financial report can not afford this task. Therefore, the establishment of government performance report based on financial report is not only the requirement of performance management but also the direction of development of government financial report. In this article, through the presentation of history and the explanation of importance of government performance report, on basis of learning experience from some developed countries, we try to explore and discuss on establishment of government performance report from a financial perspective.