Construct Government Management Accounting On The Public Accountability Theory

As people have a thorough understanding of the government financial information willcontinue to enhance, Government financial accounting can not fully meet the needs ofstakeholders of accounting information, building government management accounting systemhas become increasingly strong. Since the middle1970s, government management has spreadall over the world with the rise of new public management movement. Despite ourgovernment has made great efforts in the area of management accounting in recent years,there still exist many challenges in both theory research and specific practice.17th CPCNational Congress highlighted that it require to ensure the right to revolve under the sunlightand to guarantee the transparency of the operation of the government. And The Third PlenarySession of the18th Central Committee of the Communist also points out that it is necessary tochange the government function, enhance the government credibility and execution. Thereforeit is particularly important to fulfill and report public accountability, with the goal ofestablishing a transparent and responsible government today. Government managementaccounting as a core management tool of new public administration which has greatconnotative meaning to strengthen and improve government community accountability. It notonly help to enhance the service standard of government and administrative, but also improvethe transparency of the government. In view of such understanding, the paper builds on thetheory of public accountability, systematically examines the theoretical system of governmentmanagement accounting, to build the theoretic framework of management accounting of thegovernment, so as to guide the management accounting practices.Democracy and the development of new public management need for external reportingof government financial accounting, but the interior administration of governmentorganization need more progressive internal management of the government managementaccounting. As an important part of public administration of government managementaccounting, its role throughout the whole process of government management running, theGovernment has a broad range of application in the future, which is an indispensable tool of scientific management of modern government. Therefore it is extremely essential to constructgovernment management accounting under the public accountability theory.Research ideas in this article are based on public accountability as the breakthrough point,Firstly analyzed the related contents of public accountability theory, and then under theperspective of public accountability built the government management accounting framework.In practical terms, the essay is fallen into four sections: section one is introduction, the partintroduces the background information of the topic, the significance of the study, a review ofresearch both domestic and abroad, recommend the research methods and innovations. Parttwo introduces The relevant concepts of government management accounting and publicaccountability theory and then demonstrates the rationality of constructing governmentmanagement framework based on public accountability. Section three mainly introduces thepublic accountability as the starting point, and builds the government management accountingframework. The last part in view of the current status of government management accountingpractices, proposed measures to improve government management and accounting practice.