Study On Optimization Of Government Accounting System In X District Based On Performance Management

In recent years,our government is committed to building a service-oriented government,transparent government,responsible government.By applying the new public management theory,the paper applies the enterprise management technology and incentive means to the public management,and emphasizes the improvement of the public service level,the stimulation of the inherent vitality of the government,and the improvement of the system and mechanism of the government governance.This paper is based on the performance management of the government accounting system optimization study,to improve the existing government accounting system,not only to meet the actual needs of today’s social parties,but also to further promote government accounting reform,to make the allocation of financial resources more optimized,the supervision system more perfect,and the disclosure of accounting information more able to meet the needs of stakeholders,is also indirectly to meet the objectives of government performance management-efficient and transparent,the establishment of a responsible government,a service-oriented government,and relieve the government of its public fiduciary duty.This paper expounds the government performance management and the reform and operation of the government accounting system in the X District of Dalian,and analyzes the existing problems and causes of the government accounting work in the X District through interviews.In order to optimize the accounting system and achieve the goal of performance management,the research scheme is designed and the feasibility is analyzed by AHP method.By means of rigorous analysis and calculation,the weight of the qualitative schemes which can only be judged subjectively will be calculated.Finally,the schemes which are suitable for the accounting reform work of the X District government will be ranked according to their importance and multi-scheme optimization decision will be made.Based on the actual situation of X District in Dalian,this paper discusses what adjustment schemes should be made by the accounting system in order to achieve the performance management objectives.According to the importance of its influence,suggestions are put forward to improve the performance management of the government,and provide examples and methods for the country to realize the modernization of its governance system and governance capacity.