中文摘要：

公共管理活动的成本信息是政府部门在国家治理过程中进行经济决策的重要依据。在当前政府综合财务报告改革进程中,政府成本会计的构建问题备受关注。本文从服务国家治理的角度,详细阐述了未来我国现代化国家治理体系中政府会计的功能定位以及应具备的基本特征。同时,还讨论了政府成本会计如何在处理好与预算会计、财务会计衔接的基础上,构建包括目标、对象、原则、核算基础、技术方法和报告方式在内的概念框架。在政府成本会计改革的路径选择方面,认为需要遵循以合法、可行、协调为标志的恰适性原则,借鉴国内外相关改革经验,充分调动内外部积极因素,采取与我国国家治理现代化进程相适应的、渐进的改革模式。

英文摘要：

The cost information of public administration is an important basis in economic decisions during the process of the government departments state governance,and the scientific of thai processing method is also critical.So,it is concerned that how to construct the government cost accounting during the reform of government comprehensive financial reporting.Based on the view of service for stale governance,the paper sets forth the function and characteristics of government accounting in the future system of modem state governance.Meanwhile,the paper also discusses how to construct a conceptual framework including aim,object,principle,accounting basis,technical method and report forms,on the condition that service for state governance and government cost accounting joined with budget accounting and financial accounting.In the respect of reform path selection of government accounting,the paper indicates that it is necessary to obey the principle of appropriateness marked by legitimate,feasibility and coordination,to learn from domestic and foreign reform experience,to fully bring every positive factor,and to adopt a progressive reform pattern that accommodates to the process of modernization of Chinese state governance.