Research on the Improvement of Government Financial Reports under New Public Management System

机译：新公共管理系统下政府财务报告的改进研究

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In the movement of new public management, government accounting reform is increasingly becoming a topic of concern. The focus point of new public management in China is to build a high-efficiency, democratic and open government, which puts forward new challenges to government financial information disclosure. Although the budget accounting system in China has been reformed for several times, and has achieved remarkable success, we have not yet established a mature government accounting. It still focuses on budget management, and does not fully reflect the situation that our government manages public resources, so it can not help government free its public accountability and win public trust. The aim of establishing and perfecting government accounting according to new public management is to integrate with international accounting practices. Based on China's unique political and economic system and sociocultural environment, this paper explores the improvement of our government's new financial reporting system from different angles. We points out the requirements for government financial reporting of new public management, and analyzes existing problems of our government financial reporting. Finally, we put forward some countermeasures.

机译：在新的公共管理流动中，政府会计改革越来越成为一个关注的话题。中国新公共管理的重点点是建立一个高效，民主和开放的政府，这对政府财务信息披露提出了新的挑战。虽然中国的预算会计制度已经改革了几次，但取得了卓越的成功，我们尚未建立成熟的政府会计。它仍然侧重于预算管理，并没有充分反映我们政府管理公共资源的情况，因此它无法帮助政府自由其公共责任和赢得公众信任。根据新的公共管理层建立和完善政府会计的目的是与国际会计惯例融合。基于中国独特的政治和经济体制和社会文化环境，本文探讨了我们政府从不同角度的新财务报告系统的改善。我们指出了政府对新公共管理层的财务报告的要求，并分析了我们政府财务报告的存在问题。最后，我们提出了一些对策。

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《International Conference on Public Management》|2013年||共5页
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作者
Yang Yanhong;
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原文格式 PDF
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中图分类 D035-53;
关键词
Government; Financial Report; Improvement;

机译：政府;财务报告;改进;

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机译：财务信息作为当地政府单位做出决策的基础：目的 - 试图确定在理性决策方面报告领土政府单位的重要性。设计/方法/方法 - 关于领土政府单位财务报告的主题文学和法律行为分析。调查结果 - 领土政府单位制定的金融和预算报告包含大量缺点，并不总是提供做出正确决定的目的。原创性/值 - 指示应用新工具的可能性，这些工具将以领土政府为单位提供准确和雄厚的管理目标。关键词：信息，决策，报告，任务报告

Research on the Improvement of Government Financial Reports under New Public Management System

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