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军队公共受托责任解除的根本途径是军队绩效信息的全面披露,但定量信息的缺乏制约了军队绩效评价理论与实务的发展。军队会计作为货币化的军事经济信息系统,理应为军队绩效评价提供数据支持。但现有的军队会计体系很难在军队绩效评价方面发挥应有的作用。以绩效评价为导向的军队会计体系,其目标在于为绩效评价提供相应的信息,它要求适度引入权责发生制,从预算资金运动扩展到价值运动,在财务报表体系和内容上满足绩效评价目的信息需求。
The fundamental way to relieve the responsibility of the public trust in the army is the full disclosure of military performance information, but the lack of quantitative information restricts the development of the theory and practice of military performance evaluation. As a monetized military economic information system, military accounting should provide data support for military performance evaluation. However, it is very difficult for the existing military accounting system to play its due role in military performance evaluation. The goal of the military accounting system oriented to performance appraisal is to provide corresponding information for performance appraisal. It requires the appropriate introduction of accrual basis, extending from budget funds movement to value movement, meeting the purpose of performance appraisal in the financial statement system and content Message requirement.