The New Business of Government Budgeting: Reporting Non-Financial Performance Information in Victoria

Since the early 1990s the general and financial management of the Victorian public sector has been significantly transformed. This research examines and explains the content, nature and quality of non-financial disclosures, including those related to performance indicators, through a disclosure indicator analysis of reporting practices in recent government budget papers. It reports the results of its application to the last three years' budget papers. The findings highlight the problems in the reporting of non-financial performance indicators in the Victorian budget papers. These results indicate a significant gap between "official" expectations of the type of items required to be reported and actual budgetary reporting practices – some many years after regulation and major financial accountability reforms have taken place.     

Frontiers of Non-Financial Performance Reporting in New Zealand

In 1989, legislation in New Zealand introduced requirements for non-financial performance information in the public sector to be reported and audited. This paper describes the initial responses of the Institute of Chartered Accountants of New Zealand and the Audit Office to this challenge and examines their further development following a decade of experience.     

Frontiers of Non-Financial Performance Reporting in New Zealand

In 1989, legislation in New Zealand introduced requirements for non-financial performance information in the public sector to be reported and audited. This paper describes the initial responses of the Institute of Chartered Accountants of New Zealand and the Audit Office to this challenge and examines their further development following a decade of experience.     

Should Non-Financial Performance Information be Audited? The Case of Public Service Agreements in UK Government

A growing level of controversy surrounds the right of the UK National Audit Office (NAO) to audit public service agreements (PSAs) – documents which detail the performance, against targets, of central government departments. The NAO has not been granted a statutory role, although an independent official review of accountability and audit in UK central government has recently concluded that the external validation of departmental information systems is a crucial first step towards validation of key published data. In the context of growing academic concern over the scale and achievements of (public) audit, it is pertinent to ask whether such a potential extension in the rights and scope of the NAO's audit work is necessary or likely to enhance public accountability and improve the performance of government departments and audit bodies.     

新绩效预算

本文介绍了西方国家最近实行的新绩效预算改革,包括新绩效预算的主要特征、优点以及作为新绩效预算核心的绩效合同,在此基础上,探讨了新绩效预算对于中国预算改革的借鉴意义以及如何借鉴的问题.     

新绩效预算理论在高校预算中的运用

传统的绩效预算强调预算支出所导致的产出,新绩效预算则关注支出的最终结果。高校预算管理工作应以目标管理和部门预算为支柱,以畅通的信息传导与反馈渠道为保障,以协调发展的内生制度与外生制度为条件,构建效益分析框架和绩效预算管理的运行模式。     

新公共治理、政府绩效评价与我国政府财务报告的改进

新公共治理是近年来全球范围内政府治理模式变革的最新发展趋势,体现了契约政府的本质。政府绩效评价作为新公共治理得以实施的先进管理机制和战略工具,需要政府财务报告作为信息平台和制度基础,而现行的政府财务报告无力承担这一重任,所以探索绩效评价取向的政府财务报告改进问题具有迫切的现实意义。本文提出了绩效评价取向的政府财务报告目标、报告主体和报表编制基础的改进思路,在借鉴西方国家政府财务报告建设经验的基础上设计了包括绩效报告在内的多层次、复合型的政府财务报告体系。     

绩效预算改革的现状及其方向

本文介绍了我国目前预算改革的现状,以及在预算改革中引入绩效评价的必要性和目前我国绩效预算的实施情况,并在此基础上,探讨了绩效预算未来的改革方向。     

高校新绩效预算管理的组合评价方法研究

文章提出了一种基于因子分析和DEA组合的高校新绩效预算管理方法。文章首先介绍了基于因子分析的DEA组合评价方法的基本原理;其次,文章以我国西部某高校为例分析了该校的投入产出效率,并运用MDEA模型分析结果对该校的12个学院进行了排序。最后,利用文章的实证结果说明这种组合评价方法的科学性和可行性。     

高校新绩效预算管理研究

论文从我国高校预算历史发展变迁的角度,研究了我国高校实行绩效预算改革的必然性,对绩效预算的理论基础进行了剖析,为我国高校绩效预算管理改革提供了可行的方案。     

公共绩效管理框架下的政府财务绩效报告体系构建研究

绩效管理在公共部门的广泛应用,引发了对于政府财务绩效信息的迫切需求。本文结合公共绩效管理的解释框架分析了政府财务绩效信息的需求和供给,全面阐述了政府财务绩效报告体系的构建思路和整体框架,细致地刻画了绩效报告体系的具体内容并设计了实施路径,对于在权责发生制基础上构建政府财务会计和成本会计提出了具体方案。     

预算功能彰显及其绩效研究——基于我国企业预算管理调查问卷的实证检验

本文在提炼与描述了预算的四项功能(业务规划、业绩评价、目标沟通、战略形成)的基础上,研究了各项预算功能彰显程度的环境决定因素、预算功能与预算特征的关系,以及各项预算功能是如何影响组织绩效的。研究发现,预算功能具有多重性,预算环境是各种预算功能彰显的重要驱动因素,各项预算功能都伴随着相应的预算特征,并对组织绩效产生不同影响。     

The Capital Budgeting Process: Incentives and Information

We study the capital allocation process within firms. Observed budgeting processes are explained as a response to decentralized information and incentive problems. It is shown that these imperfections can result in underinvestment when capital productivity is high and overinvestment when it is low. We also investigate how the budgeting process may be expected to vary with firm or division characteristics such as investment opportunities and the technology for information transfer.     

Commentary: On the Desirability of Common Financial Reporting Standards for Business and Government

An important financial reporting issue relates to the extent, if any, to which financial reporting standards should differ for businesses and governments. At a high level of abstraction little dispute exists that common financial reporting concepts for both types of organisations are appropriate (for example, financial reporting should provide useful information). As one focuses on more specific financial reporting objectives, however, the issue becomes more contentious. This paper addresses this issue by considering differences in financial reporting objectives between the types of organisations and evaluating whether such differences are of sufficient import to warrant substantially different financial reporting standards.     

我国集团公司预算管理运行体系的新模式——中原石油勘探局案例研究

本文以中原石油勘探局 1994- 1998年预算管理的案例为基础 ,采用现场研究的方法 ②,概括出集团公司管理的资金预算整合模式和全面预算整合模式 ,并认为每一种模式都是一个由若干阶段或要素组成、可运行、可操作的管理控制系统 ,为我国其他集团公司实现整合提供了可资效法的蓝本。其次 ,本文从技术、组织、行为和环境四个维度描述了集团公司预算管理系统的特征 ,从历史和现状、理论和实务等方面阐述了我国集团公司推行预算管理的重大意义。第三 ,本文阐明预算管理蕴含着“权力共享的分权”这一哲学思想 ,通过预算管理才能达到“分散权责、集中控制”的理想境界     

Testing the Information Set Perspective of UK Financial Reporting Standard No.3: Reporting Financial Performance

Abstract:  This study investigates whether a broader range of financial performance measures as required by FRS No.3 ( FRS3 ) provides incremental price information beyond a single earnings-based performance measure. I find that the additional performance components reported in the layered statement of performance and reconciliation of movements in shareholders' funds and alternative earnings per share that are voluntarily disclosed by UK firms are generally associated with share returns, and provide incremental price information beyond FRS3 all-inclusive earnings. This finding supports the information set perspective underlying FRS3 , and has important implications for setting a global accounting standard on reporting financial performance.     

The Business Model in Integrated Reporting: Evaluating Concept and Application

A key feature of the International Integrated Reporting Council's (IIRC) agenda to improve corporate reporting is to encourage companies to use Integrated Reports to disclose their underlying business models. However, extant research suggests that the IIRC's distinctive business model concept is not well understood. This paper aims to unpack and critically evaluate the core features of the IIRC's business model concept. To unpack the IIRC's business model, the paper conducts a structured comparative analysis of the IIRC's model against eight influential alternatives in prior business model research. The paper then evaluates the extent to which Integrated Reporting's distinctive business model is: (1) internally coherent and consistent; and, (2) consistent with the IIRC's broader reporting objectives. The paper identifies tensions in both these areas. Since the IIRC's business model is central to its agenda to improve corporate reporting, these tensions are relevant to both Integrated Reporting research and broader discussions about whether, or how, disclosing business models advances mainstream reporting frameworks.     

Bureaucratic Limits to Markets: The Case of Local Government in Victoria, Australia

Compulsory competitive tendering (CCT) was introduced into local government in the state of Victoria (Australia) as the centrepiece of a reform package to make local government more 'business-like' and market-oriented. This article evaluates the extent of changes introduced by the reforms. To some extent, post-bureaucratic organizational characteristics have been adopted, although the degree of change has been limited by several factors, including: the bureau-shaping behaviour of senior managers, the failure of competition to generate contestable environments for all services, and the increased level of formalization which has accompanied the introduction of CCT in local authorities.     

Performance Reporting by Australian Government Trading Enterprises: an Empirical Study 1998–2002

Performance reporting forms a critical part of the governance processes of government trading enterprises (GTEs). Accountability and transparency are of particular concern because social obligations of GTEs could be compromised by the growing dominance of commercial objectives. An analysis of the reporting of performance information in the annual reports of selected GTEs over a five-year period revealed a number of inadequacies, including diverse approaches to reporting about effectiveness, service quality, achievement of social objectives and comparative non-financial performance. The analysis reinforces the need for further research into how annual reports can better reflect the performance of government businesses.