• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文OA文献 >The price and progress of compliance with Federal Financial Management reporting requirements in Department of the Navy Property, Plant, and Equipment nonfinancial feeder systems
【2h】

The price and progress of compliance with Federal Financial Management reporting requirements in Department of the Navy Property, Plant, and Equipment nonfinancial feeder systems

机译：海军不动产，厂场和设备部非财务支线系统符合联邦财务管理报告要求的价格和进展

页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

The federal government holds an inherent responsibility to report on its financial management operations and consequent outcomes. The passage of the Chief Financial Officers Act of 1990 and subsequent fiscal reform legislation set forth a mandate for financial accountability through implementation of an integrated financial management system, preparation and audit of consolidated federal financial statements, and institution of government-wide strategic planning and performance measurement. The Department of Defense (DOD) remains the predominant noncompliant agency, and in 1999 acknowledged that archaic data feeder systems never intended to comply with accounting standards or integrate with financial management systems were the major obstacles to conformity. DOD estimates that 80 percent of relevant financial management data comes from these critical non financial feeder systems. This thesis estimates the cost and progress of Property, Plant, and Equipment (PP&E) non financial feeder system compliance within the Department of the Navy (DoN), which controls approximately SO percent of DOD PP&E assets. Objective assessments of Real and Personal Property initiatives set a framework for examination of alternative strategies to overcome pervasive National Defense Asset reporting deficiencies. This thesis proposes a DoN strategic initiative to define, account for, and report National Defense PP&E in the absence of relevant federal accounting standards.
机译：联邦政府固有的责任是报告其财务管理运作及其结果。 1990年《首席财务官法》的通过和随后的财政改革立法规定了通过实施综合财务管理系统，编制和审核合并的联邦财务报表以及制定整个政府范围的战略计划和绩效来实现财务问责的任务测量。国防部（DOD）仍然是主要的不合规机构，并且在1999年承认，从未打算遵守会计标准或与财务管理系统集成的古老数据馈送系统是合规性的主要障碍。国防部估计，相关财务管理数据的80％来自这些关键的非财务馈送系统。本文估计了海军部（DoN）内不动产，厂场和设备（PP＆E）非财务支线系统合规性的成本和进度，该部门控制着DOD PP＆E资产的大约SO％。对不动产和个人财产举措的客观评估为审查克服普遍存在的国防资产报告缺陷的替代策略提供了框架。本文提出了一种在缺乏相关联邦会计准则的情况下制定，解释和报告国防PP＆E的DoN战略计划。

著录项

  • 作者

    Burks Michael S.;

  • 作者单位
  • 年度 2000
  • 总页数
  • 原文格式 PDF
  • 正文语种 en_US
  • 中图分类

相似文献

  • 外文文献
  • 中文文献
  • 专利

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号