Government Accounting Reform Under The Perspective Of Performance Management

In eighties of the last century, people continuously cast doubt for the work of the government performance. Europe and the United States take the lead in launching the new public management movement. The campaign’s goal is to deepen the reform of the government performance management and performance evaluation of government, and the root of the performance management and performance evaluation from the government accounting, so the government accounting reform has become a must problem to solve. At the time of China, as a result of the reform and opening up policy, the natural will be affected by the influence from around the world, and because just started to establish the socialist market economic system, our country government function also adapt to service type, performance change. Today, along with the social people from all walks of life showed high enthusiasm to participate in public management, public demand for government performance information are increasingly demanding, this requires our government accounting system needs to be change.According to the current situation of the development of the budget accounting system in China, analyzes its with the current international and domestic political and economic environment changes were not consistent, and further studies the "Three Public Consumptions" for our government accounting system about performance management put forward new requirements-that is, into the idea of performance management in government accounting reform, build a government can comprehensively reflect the operating and management information system of government accounting, financial management requirements in response to performance budgeting, eventually be able to serve the government performance management evaluation feedback system of government report. By reference to T the case study of municipal government performance management reform, the government accounting reform in China puts forward the following Suggestions:first, according to the our country government performance management objective need, to determine the government accounting objectives that help define its have relationship with public responsibility and feedback to the evaluation of government performance management; Second, should be in the government accounting layer to the introduction of accrual accounting. Third, the disclosure of government accounting content and the direction of the public report must satisfy the requirement of the evaluation performance management information interested party.