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20世纪七八十年代起源于英国、美国、新西兰和澳大利亚的“新公共管理”改革浪潮对西方国家的经济与社会产生了重大影响。在新公共管理活动中,预算管理和政府会计一开始就处于改革前沿,改革的根本目的是在放松预算投入控制的同时,明确要求政府和机构承担起主要由成果和产出计量财政绩效的受托责任。受此影响,一些西方国家开始推行政府会计改革,随之引发了国际范围的政府会计改革浪潮。
The “new public administration” reforms that originated in the United Kingdom, the United States, New Zealand and Australia in the 1970s and 1980s have had a significant impact on the economies and societies of Western countries. In the new public management activities, budget management and government accounting are at the forefront of the reform from the outset. The fundamental purpose of the reform is to relax the control of the budget while explicitly requiring the government and institutions to assume the responsibility of mainly measuring the financial performance by the output and output responsibility. Affected by this, some Western countries began to implement the government accounting reform, which led to the international wave of government accounting reform.