Research On The Realization Of Government Accountant's Evaluation And Feedback On Power Execution Performance

At present,government accounting has greeted the golden period of reform in the world.From an international perspective,the rise of the 1980s revolution of public sector management,management and execution of the task should be clearly distinguished,which is responsible for the government to grasp the direction of the market is responsible for the implementation,the organization for economic cooperation and development(OECD),and the International Monetary Fund(IMF)and other international organizations in order to adapt to the new public management requirements.Have requirements in various countries of the world,the reform of government accounting,accrual,followed by the reform of government accounting system based on western countries launched.The domestic perspective,with the transformation of government functions,the domestic scholars on the voice of the people rule of law and government service-oriented government is increasing,and the world can be difficult to find completely follow the pattern,the current domestic accounting information is also very difficult to meet the needs of development under the new situation,and give full play and feedback on the role of the executive power the performance evaluation of government accounting information,help the construction of service-oriented government,it is imperative to establish a government accounting system has the characteristics of Chinese.Therefore,based on the macro background of the modernization of state governance,this paper selects new public management theory,accountability theory and PV-GPG theory as the basis of research,summarizes the previous scholars' theory and practice research,and finds the breakthrough point of this paper.On this basis,a clear definition of government accounting information and power performance of meaning and dimensions,performance based on Perspective of power by government accounting evaluation on power performance and feedback as the starting point,the comprehensive utilization of theoretical research and empirical research,study on the accounting information disclosure of our country government,based on the reality of China the abstract path based on demand,local government behavior specific and related suggestions.The research results show that government accounting can optimize the performance evaluation of power execution from three levels,namely,job performance,input-output effect and effect.It also plays a certain role in feedback from the two aspects of government's administrative efficiency and debt scale.The research results in this paper provide a theoretical guidance for government accounting in a certain degree,which is a useful tool for national governance in a scientific way,in order to provide some reference for the government deepen the accounting reform and the realization of the overall goal of state governance modernization.