请注意新西兰公共服务部门的公认会计准则服务绩效报告

ERN: Budget; Budget Systems (Topic) Pub Date : 2014-03-14 DOI:10.2139/SSRN.2408885

Rodney Dormer

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引用次数: 0

摘要

本文将1989年《公共财政法》和公认会计准则(GAAP)中对服务绩效报告的要求与新西兰政府部门样本报告的实际绩效信息进行了比较。它表明，实际报告的内容与立法和GAAP要求的内容之间的差异是许多相关制度和政治因素的结果。

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Mind the GAAP Service Performance Reporting by New Zealand's Public Service

This paper compares the requirements for service performance reporting, contained in the Public Finance Act 1989 and Generally Accepted Accounting Practice (GAAP), with the actual performance information reported by a sample of New Zealand government departments. It suggests that differences between what is actually reported and what the legislation and GAAP require is the result of a number of related institutional and political factors.

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ERN: Budget; Budget Systems (Topic)

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