Study On The Measurement Of General Government Service Output

How to measure the output of general government services has always been adifficult and hot issues of national accounting research. The government services offerpure public goods and public goods. Because the pure public goods are neitherexclusive nor competitive, so it’s hard to determine their price and quantity, which isa serious problem to measure the government services output. There are many relatedstudies in recent times, which involved in many respects of government services, suchas production definition, scope of the government production, accounting methodsand government cost control, and so on. A number of issues of general governmentservices were discussed in this paper. We mainly expounded some accountingmethods and their strengths and weaknesses. We made some further improvements onthe basis of existing accounting methods.Firstly, we summed up the existing papers and pointed out the research problemsof general government services. Then we discussed the meaning of the governmentsectors and made it clear that the range of general government services output. Afterthat we made a further study on the path and accounting theory of general governmentservices output to clarify the reasonableness of its service output. We discussed everyaccounting methods’ advantages and weaknesses by comparing input-substitutionmethod, growth-index-adjustment method and output-index method. Finally weoffered a new idea of accounting general government services on the basis of existingstudy, with which we calculated the general government services output.From the perspective of the whole economy, the paper offered a new accountingmethod based on the average profit of Max, the competitive market theory andinvestment-output theory. We firstly calculated out the average profit margin of allindustries in society. Then we considered the profit margin as an estimation to generalgovernment services’ margin. Finally, according to: total output=total revenue=cost+profit, we can calculated the output of general government services. At last, I hope thestudy in this paper can be helpful to a further research on general governmentservices.