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5.3 财政控制任何一个结果管理体系均要依赖于会计系统,以及各种程序手续和实践手段,来降低出错的可能性,并提高及时发现错误的可能性。如果缺乏健全的财政控制手段,实施计划和评估手段也难以达成目标。财政控制通常包括许多方面,如起诉非法经营的伦理道德标准和法律基础,以及跟踪支出情况的审计机构和信息系统。但是,思想态度和行为举止并不只是政策和立法的产品:行政服务的文化或风气也是决定财政控制能否在实践中正确发挥作用的重要因素。
5.3 Financial Control Any result-based management system relies on accounting systems and various procedural formalities and practices to reduce the likelihood of errors and to increase the likelihood of finding errors in a timely manner. Without sound fiscal controls, it is hard to achieve the goals of planning and evaluating. Financial controls usually include many aspects, such as the ethical standards and legal basis for prosecuting illegal operations, and auditing agencies and information systems that track expenditures. However, attitudes and behaviors are not merely products of policies and legislation: the culture or ethos of administrative services is also an important factor that determines whether fiscal control can play a proper role in practice.