Font Size: a A A

Research On Governmental Financial Controlling System Under The Guidance Of Performance

Posted on:2009-08-22Degree:DoctorType:Dissertation
Country:ChinaCandidate:Y R ZhangFull Text:PDF
GTID:1119360272992152Subject:Accounting
Abstract/Summary:PDF Full Text Request
Research on governmental financial controlling system under the guidance of performance has not only conformed to the international development trend in public management theory and in practice, but also deeply reflected the indispensable trend of the reform of public financial management of our country. We should build a synthetic analytical framework. It mainly involves four aspects, which are the general design of governmental financial controlling system based on value chain in government, the operating modules, the application patterns and the information platform.This subject is not only relevant to input, allocation and using, but also to measurement and control, and so on, to communication, coordination and incentive. So it is the subject uniting in the academic field. We should absorb the theory as governmental financial management, public contract, systematic controlling, and new public management widely, and build a synthetic analytical framework.Governmental financial controlling system under the guidance of performance should be regarded as an organic assembly in the government which takes its performance as the guidance. The system is composed of planning, appraising, correcting based on the value chain of the governmental finance resources inputting, allocating, using and outputting. The object of governmental financial controlling system is the value chain of governmental finance resources inputting, allocating, using and outputting. the variables of governmental financial controlling system involve input, target, output, outcome, potential. The Behaviors of governmental financial controlling system, such as total government, governmental projects and units of administration, should take governmental projects as main carriers. The dimensions of control is the integration of strategic, process and result. Remolding the modern management cycle involves the dynamic process of plan, planning, appraising and correcting. The key component of standard, appraising and report. And the theory of system was supported by some empirical tests.The operating modules of governmental financial controlling system is the basic carrier based on the value chain of governmental finance resources inputting, allocating, using and outputting, such as the module of government budget controlling, government investment controlling, government asset controlling, government cost, government debt controlling. And budget controlling penetrating the whole value activity, synthesizing other controlling modules, is the core of governmental financial controlling system.The establishment of application pattern of governmental financial controlling system can only be effectively implemented when it matches with the present-existing systematic environment. Concrete application patterns include the following: The application of the reform in the classification system of government revenue and expenditure in the controlling system should include: the combination of department classification subjects and department performance goals, function classification subjects and project plan, economic classification subjects and performance index system. The application of the controlling system of the governmental financial management in the reform of the department budget includes following parts. First, the outcome should be evaluated in light of decision and the total amount of expenditure should be predicted scientifically. Second, quota should be decomposed according to the work process. Third, performance standard should determined to ensure the implementation of department budget. The application of the controlling system in the reform of treasury single amount payments should be considered in the combination: namely, setting up a rule of applying funds in light of performance goal, building a rule of examining and verifying key links based on a factor of comprehensive performance and a reporting rule of seeking performance when a sum of financial fund paid. The application of the controlling system in the reform of budget accounting can begin with building up the government financial report.The support provided by traditional information disposition pattern with government financial controlling is limited. Government financial management should be coordinated mutually to meet the needs of government finance resources and business management, and combined with the information management system to form integrative and systematic controlling system. The measures of building this information platform should includes designing core data bade, making unified foundational component, reconstructing architecture drived by events under the guidance of performance. And the system is available by modules of information collecting, processing, maintaining, applying, outputting.
Keywords/Search Tags:Governmental Performance, Governmental Financial Management, Management Control, Controlling System
PDF Full Text Request
Related items