政府财务管理,印尼预防腐败战略

IF 0.4 Q4 MANAGEMENT
Haryono Umar
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引用次数: 1

摘要

在流行的观点中,问责一词通常指的是公众对组织绩效、反应能力、良好治理甚至政府和非营利组织道德的广泛期望。这些期望通常包括与义务和责任有关的隐性业绩标准,这些标准被主观地解释,有时甚至是相互矛盾的。在这个更广泛的责任概念中,公共和非营利组织必须对其负责的人员和机构的范围不仅包括机构指挥链中的上级当局,还包括普通公众、新闻媒体、同行机构、捐助者和许多其他利益相关者(卡恩斯,1996)。政府可以通过实施良好和适当的财政管理来建立问责制。财务管理是政府向公众展示其政绩和问责制的工具。同时,腐败是滥用公职谋取私利。因此,它涉及公共服务官员的不当和非法行为,包括政治家和公务员,他们的职位为资金和资产从政府转移到他们和他们的同伙创造了机会(Langseth, 1999)。腐败越多,善治就越远,公共问责制就越少。根据Klitgaard(1988),权力减去问责制就是腐败。本文从宏观的角度阐述了实施政府财政管理对反腐败和善政的影响。讨论将衍生出来,找出财务管理,腐败和善治术语适合印尼环境的理解。本文的目的是从公共组织战略管理的角度出发,使公众认识到公共组织应该实施财务管理。此外,读者还可以从理论和语用两个方面找到解释。关键词:腐败、问责、善治、绩效、财务管理
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Government Financial Management, Strategy for Preventing Corruption in Indonesia
In popular view, the term accountability generally refers to a wide spectrum of public expectations dealing with organizational performance, responsiveness, good governance, and even morality of government and nonprofit organizations. These expectations often include implicit performance criteria – related to obligations and responsibilities – that are subjectively interpreted and sometimes even contradictory. And in this broader conception of accountability, the range of people and institutions to whom public and nonprofit organizations must account include not only higher authorities in the institutional chain of command but also the general public, the news media, peer agencies, donors, and many other stakeholders (Kearns, 1996). Government could build its accountability by implementing good and proper financial management. Financial management is a tool for government to show its performance and accountability to the public. Meanwhile, corruption is the misuse of public office for private gain. As such, it involves the improper and unlawful behavior of public-service officials, both politicians and civil servants, whose positions create opportunities for the diversion of money and assets from government to them and their accomplices (Langseth, 1999). The more corruption, the more far away from good governance, and the less public accountability. According to Klitgaard (1988), power minus accountability is corruption. This paper explains about the influences of implementing government financial management to corruption fighting and good governance in broadly view. Discussion will be derived to find out the understanding of financial management, corruption, and good governance terminology fits for Indonesia environment. The purpose of this paper is to achieve common knowledge that financial management should be implemented by public organization from strategic management for public organization approaches. Besides, reader will find out explanation from both theoretical approach and pragmatical approach as well. Keywords: Corruption, accountability, good governance, performance, financial management
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