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1、1本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文題目Publicsectaccounting:Transfminggovernmentbeancounting外文出處teredAccountantsjournal2009：4446.外文作者M(jìn)artinClarke原文：原文：Publicsectaccounting:TransfminggovernmentbeancountingThefatherofmoderneconomicsAdamSmithf

2、eltthatpublicserviceswerebestperfmedwhentheirconsequencesresultedinreward.Howevertherewardisnotconstantitcanbeimprovedwithtimeefftskill(diligence).Aprimaryroleofgovernmentistoprovidepublicservicesbothefficiently(atthelow

3、estcost)effectively(tothehighestdegreeofbenefit).Throughouthistythedecisionprocesswithingovernmentbodieshasbeencriticisedasbeingoverlybureaucraticresultingininefficientineffectiveconsequences.Toensurethegreatestrewardfro

4、mpublicservicesthepublicsectneedsaframewktomeasuremanageboththediligenceemployedinprovidingpublicservicestheconsequencesofitsactions.Accountingprovidespartofthisframewkhoweverithaslimitations.Indiscussingthetransfmingpow

5、erofaccountinginthepublicsectthreeelementsareconsidered.FirstisaccountingjustbeancountingSecondwherehavetransfmationsoccurredwithinthepublicsectduetoaccountingthirdwhere(why)hasaccountingfailedattransfmingthepublicsectAc

6、countingadefintionInarguingwhetheraccountingissimplya“beancounting”exercisewhetheritplaysacrucialroleinthetransfmationofgovernmentitsdefinitionmustfirstbeagreed.Thetraditionalroleofaccountingwasindeeddoubleentrybookkeepi

7、ng3“Everythingshouldbemadeassimpleaspossiblebutnotsimpler.“–AlbertEinsteinOneofthegreatestchallengesbothpublicprivatesectmanagersfaceisthelimitationsoftheirownmind.Cognitiveabilitycanonly“stretch”sofarbefeitwanespodecisi

8、onsaremade.Accountingcanbeusedtodealwiththislimitation.TheBalancedScecard(BSC)isjustoneoftheseaccountingtools.ThephilosophyofKaplanNton(thecreatsoftheBSC)is:“Ifyoucan’tmeasureityoucan’tmanageit.”(KaplanNton1996.)Bylimiti

9、ngthescopeofdecisionsdowntoafewkeyperfmanceindicats(KPIs)managersaremeabletosuccessfullydirectanganisationtoachievingitsfinancialstrategicgoals.Thisideahasalsobeenimplementedwithinthepublicsect.Theemergencyservicesimplem

10、enttheBSCinFinlfexamplebydoingsoallganisationallevelshavea“commonlanguage”withwhichtocommunicate.Commonproblemsateachganisationallevelcanthenbeidentifiedcrectedquickly.Alsothevarietyofsituationsgovernmentganisationsfacem

11、eansthatitisimptanttoremainflexiblewhilststillmanagingperfmanceeffectively.BecausetheBSCidentifiesanumberofkeyindicatsthisflexibilityisachieved(Hookana2009).MovingtheargumentclosertohometheproposedconstructionoftheCarisb

12、rookStadiuminOtagohasbeenarecentsourceofcontroversy.InApril2009theDunedinCityCouncildefendedtheirdecisiontobuildthestadiumonthebasisthatthebudgethadnotsignificantlychanged.TheOtagoDailyTimesnotedthatJusticeChisholmwaspre

13、sentedwith“complexaccountingsums”fromamultitudeofsources(includingofcoursethepublicsect).ThecourtruledinfavouroftheDunedinCityCouncilonthebasisthattherewasinsufficientevidencetosuggestplanshadchangedsubstantially.Thepubl

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