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首页> 外文会议>International Conference on Public Management >Institutional Innovation in development administration to respond the problems of transparency and accountability - A case study of 'Accounting Clinic' in Aceh Tamiang Regency, Indonesia
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Institutional Innovation in development administration to respond the problems of transparency and accountability - A case study of 'Accounting Clinic' in Aceh Tamiang Regency, Indonesia

机译：发展管理局的制度创新应对透明度与问责制的问题 - 以印度尼西亚亚齐朝圣地区“会计诊所”为例

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摘要

One of the problems of development administration in developing countries is the transparency and accountability in the management of local development budgets. In Indonesia, the indication can be identified from the weak preparation and presentation of financial statements of local government. There are still many financial statements which do not fulfill the accounting standards of government. As a result, most of the district/city government did not obtain good results of the audit opinion from the Financial Auditor Board. To increase transparency and accountability in the management and financial area, Aceh Tamiang Regency in Aceh Province undertook an institutional innovation in the form of "Accounting Clinic" in 2013. The innovative approach to financial management in this new autonomous region facilitates three functions performed by the accounting clinic: (1) the implementation of accounting services and educational and mini training issues, (2) review of accounting policies and the district government accounting system, (3) the implementation of simulation preparation of financial statements; and (4) the implementation of the supervision and assistance in the preparation of financial statements. This case study explored the process of establishing institutional innovation in the form of accounting clinic and its success in obtaining unqualified audit opinion from the Financial Audit Board in 2015.
机译：发展中国家发展管理局之一是当地发展预算管理的透明度和责任。在印度尼西亚，可以从地方政府财务报表的薄弱准备和展示中识别。仍有许多财务报表，不符合政府会计准则。因此，大多数地区/市政府没有从金融审计委员会获得审计意见的良好成果。为了提高管理和金融领域的透明度和问责制，亚齐省的亚齐朝鲜丽晶地位以“会计诊所”形式为“会计诊所”的制度创新。这一新自治区的财务管理的创新方法促进了三项职能会计诊所：（1）核算服务和教育和迷你培训问题的实施，（2）对会计政策和区政府会计制度的审查，（3）实施仿真编制财务报表; （4）在编写财务报表时执行监督和援助。本案研究探讨了以会计诊所的形式建立机构创新的过程及其成功从2015年获得财务审计委员会获得不合格的审计意见。

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