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。
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.
出处
《西南农业大学学报（社会科学版）》
2006年第1期67-69,共3页
Journal of Southwest Agricultural University:Social Science Edition
关键词
新公共管理
政府财务报告
公共受托责任
New Public Management （ NPM ）
government financial reporting
public accountability
