| 新公共管理理念与政府财务报告的完善 |
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| 引用本文： | 王德新,吴江,WANG De-xin,WU Jiang.新公共管理理念与政府财务报告的完善[J].西南农业大学学报(社会科学版),2006,4(1):67-69. |
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| 作者姓名： | 王德新 吴江 WANG De-xin WU Jiang |
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| 作者单位： | 1. 西南大学,经济管理学院,重庆,北碚,400716
2. 西南大学,人文学院,重庆,北碚,400716 |
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| 摘 要： | 自20世纪70年代以后,在全球掀起的一场针对公共部门治理的变革中,以绩效为导向、信息透明为保障、引进商业管理的技术与方法为主要特征的新公共管理运动成了推动这一变革的主导力。在此变革中,最基础的则是政府会计和财务报告体系的改革。论述了新公共管理的基本特征及其对政府财务报告改革提出的要求,并探讨了对我国政府会计和财务报告体系改革的相关问题。
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| 关 键 词： | 新公共管理 政府财务报告 公共受托责任 |
| 文章编号： | 1672-5379(2006)01-0067-03 |
| 修稿时间： | 2006年2月15日 |
NEW PUBLIC MANAGEMENT IDEAS AS RELATED TO IMPROVEMENT IN GOVERNMENT FINANCIAL REPORT COMMUNICATION |
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| WANG De-xin,WU Jiang.NEW PUBLIC MANAGEMENT IDEAS AS RELATED TO IMPROVEMENT IN GOVERNMENT FINANCIAL REPORT COMMUNICATION[J].Journal of Southwest Agricultural University:Social Science Edition,2006,4(1):67-69. |
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| Authors: | WANG De-xin WU Jiang |
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| Abstract: | Since 1970s, a reform of public sector management has swept across the globe, in which the main impetus is the New Public Management ( NPM) campaign, characterized by performance - oriented policy, guarantee of clear information and introduction of the technologies and methodologies used in commercial management and its basis is the reform of government accounting and financial reporting systems. This paper discusses the essential features of NPM and the demands it puts on the government financial reporting system. Some relevant issues are also discussed. |
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| Keywords: | New Public Management (NPM) government financial reporting public accountability |
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