公共部门财务管理的优秀实践展示（英文版）.pdf

Setting high professional standards for public services around the world The Association of Chartered Certified AccountantsFebruary 2016This report updates ACCAs policy positions on a range of themes for public services. It sets out ACCAs policies for members, governments, employers and a wide range of external stakeholders with an interest in public services. The report: sets out criteria for achieving good governance that take into account both the hard factors of systems, procedures and audit and the soft factors relating to developing a strong ethical culture sets out criteria for achieving effective public financial management demonstrates the importance of the quality of information available (both financial and service delivery) to help inform decision making sets out criteria for effective performance management highlights the relevant key skills for finance professionals. First published as Setting High Professional Standards for Public Services Around the World, ACCA, September 2010. Second edition published February 2013.Third edition published February 2016.About ACCAACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants. It offers business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. ACCA supports its 178,000 members and 455,000 students in 181 countries, helping them to develop successful careers in accounting and business, with the skills required by employers. ACCA works through a network of 95 offices and centres and more than 7,110 Approved Employers worldwide, who provide high standards of employee learning and development. Through its public interest remit, ACCA promotes appropriate regulation of accounting and conducts relevant research to ensure accountancy continues to grow in reputation and influence. Founded in 1904, ACCA has consistently held unique core values: opportunity, diversity, innovation, integrity and accountability. It believes that accountants bring value to economies in all stages of development and seek to develop capacity in the profession and encourage the adoption of global standards. ACCAs core values are aligned to the needs of employers in all sectors and it ensures that through its range of qualifications, it prepares accountants for business. ACCA seeks to open up the profession to people of all backgrounds and remove artificial barriers, innovating its qualifications and delivery to meet the diverse needs of trainee professionals and their employers. More information is available at: accaglobalI am delighted, on behalf of the ACCA Global Forum for the Public Sector, to present this third edition of “Setting high professional standards for public services around the world”. This edition updates ACCAs policy positions on a wide range of public sector issues taking into account the significant recent and ongoing developments in and pressures on public service providers around the world. Our policies are an integral and important aspect of ACCAs global strategy and are consistent with it. The paper has a varied and wide-ranging scope, covering many key issues including models and principles for governance (page 9), effective public financial management (page 17), integrated reporting (page 21), the use of international standards for reporting and audit (page 23) and effective performance management (page 29).ACCA is not itself a public service provider; however, it is a leading professional organisation for, and trainer of, finance professionals who play a very significant role in the effective functioning of public sectors in countries around the world and inputting finance into politics. This paper sets out how the contribution of finance professionals is crucial to achieving effective public financial management and governance. It demonstrates how consistent policies led by finance professionals such as ACCA members help public service providers to meet the huge challenges in todays public sector. I believe this paper will be useful to all stakeholders in the public sector. It will assist ACCA members in presenting and acting consistently with ACCAs global policy positions, and it sets out those policies clearly for a range of counterparts including governments, civil service organisations, agencies, employers and stakeholders with an interest in public services. Stephen EmasuChairmanPublic Sector Global Forum, ACCAForewordI am delighted to present this third edition of “Setting high professional standards for public services around the world”. 3ContentsIntroduction The importance of public services .61. Criteria for achieving good governance in public services .9 The definition of good governance in public services Models, frameworks and principles for governance Developing policies for good governance Tackling fraud and corruption 2. Criteria for achieving strong public financial management .17 Key challenges Objectives of financial management The effective finance function Outcome-based budgeting3. Information reporting .21 Integrated reporting Financial reporting Accounting standards Narrative and non-financial reporting Sustainability reporting Standards and scrutiny Audit4. Criteria for effective performance management .29 The goals of performance management Centralised performance management and local flexibility Perverse incentives Measuring quality as well as quantity Measuring performance of partnerships and attributing success5. Key skills for finance professionals in the public sector .32 Key financial management skills How ACCA members demonstrate the skills needed by public servicesAppendix: Definitions of the public sector and the public interest .35References .386Expenditure on public services is significant: government expenditure accounts for more than one-third of GDP in most countries such as France, Brazil and Angola. In some Western countries, such as Greece and Italy, government debt exceeds GDP. Public services are rapidly changing and the demands on them are growing, together with the costs. Governments around the world are wrestling with a number of difficult and complex challenges aging populations, the provision of quality education and health care and their associated costs, reform of welfare support, terrorism, crime and infrastructure costs in which strategic reviews of services need to take account of the changing world. This is at a time when public expectations about the quality of public services are growing and long-lasting improvements are being sought in accountability and transparency in the spending of public funds.The challenges of today are unprecedented. Continuing concerns about mountainous government deficits and debt levels in some countries, such as Introduction The importance of public servicesExpenditure on public services is significant: government expenditure accounts for more than one-third of GDP in most countries. Japan, are continuing to create alarm in the financial markets. The resulting austerity measures in many countries have put high levels of pressure on providers of public services to perform as well or better than in the past but at less cost; many must decide what to stop providing to save costs. Key to this is effective public financial management. In contrast, some countries have not suffered the effects of the financial and sovereign debt crises to the same degree and are experiencing increased demands for investment in public services infrastructure. Also, emerging economies face further challenges, such as the need to build up financial expertise and capacity. With all contexts in mind, it is more important than ever for governments and finance professionals to work together to tackle the current problems on four fronts: financial management, governance and performance management, operational management and fiduciary risk management. Further challenges result from the ever-increasing complexity of the interface between public and private sectors. For example, in England the government is moving towards a more proactive approach in the field of Private Finance (PF2) and more recently the UK Guarantee Scheme (UKGS). In the former, the UK government is acting as a minority equity co-investor in project companies, sharing investment returns as an active participant, initially in the construction of schools. The UKGS is a government initiative providing guarantees for significant infrastructure projects in return for a commercially based fee. Both these initiatives combine a need for professional skills in handling public and private finance in ways not previously required. Finance professionals in the public sector must also keep pace with shifting governance landscapes around the world; examples include decentralisation and the devolution agenda in the UK and the debate more widely in Europe about the impact of European governance. Finance professionals face the challenge of learning to do things differently and clearly demonstrate a greater role and value for the profession in the delivery of public services. Integrated reporting is a good example of this and is addressed in Chapter 3.It is critical that finance professionals working within public services are equipped with the right skills to deal with the challenges ahead. The spotlight is on them as never before. Although financial professionals, when compared with other professions (ACCA 2012a), are held in high esteem by the public, there is still more to be done to show how they create public value. ACCA is well placed to help tackle these challenges as it is has a large international membership of 178,000 and 455,000 students, working in 181 countries in the public and private sectors. Organisations can benefit from the work of ACCA finance professionals, who adhere to a strong ethical code and are equipped 7Setting high professional standards for public services around the worldIntroduction The importance of public servicesFinance professionals face the challenge of learning to do things differently and clearly demonstrate a greater role and value for the profession in the delivery of public services.Figure 1: The virtuous circle of what makes excellent public services8Setting high professional standards for public services around the worldIntroduction The importance of public serviceswith both private and public sector skills. More specifically, ACCAs members in public services work across a diverse range of organisations, including government departments, regulators and auditors, and health care providers, and in regional and local governments. This also means that they are well placed to share best practice, experience and knowledge on a host of technical issues. Public sector finance professionals must work within the political context and environment and need a range of skills to deal with the associated limitations, conflicts and risks.The composition and definition of the public sector varies by country, so for the purposes of this report the wider term public services is used. Arguably, this reflects the public sector landscape today most accurately. It recognises that public services may have some element of government funding, ownership, public direction or regulation, in different combinations, but there is no longer a need for sole direct government ownership. Some different definitions and the rationale for using the term public services are set out in the Appendix.The following chapters set out what ACCA believes are key criteria for the effective provision of public services a virtuous and mutually reinforcing circle of good governance, effective financial management, information reporting, and effective performance management. We believe this is needed to provide the necessary transparency, accountability, efficiency and effectiveness that the wider public demands and deserves from public services.Public sector finance professionals must work within the political context and environment and need a range of skills to deal with the associated limitations, conflicts and risks.91.1 THE DEFINITION OF GOOD GOVERNANCE IN PUBLIC SERVICESGood governance in the public sector encourages better informed and longer-term decision making as well as the efficient use of resources. It strengthens accountability for the stewardship of those resources. Good governance can improve organizational leadership, management, and oversight, resulting in more effective interventions and, ultimately, better outcomes. Peoples lives are thereby improved. (IFAC Public Sector Committee, 2001)There are many definitions of governance, but this appropriately outlines the idea in relation to public services. 1.2 MODELS, FRAMEWORKS AND PRINCIPLES FOR GOVERNANCEPublic services play a major role in society, and effective governance can encourage the efficient use of resources, strengthen accountability for those resources and improve the services themselves. A diversity of frameworks and models set out the principles behind good governance, and some may be useful for public service organisations. For example, the Organisation for Economic Cooperation and Development (OECD) has published six principles of corporate governance, updated in September 2015 (OECD 2015). The OECD principles are used worldwide as a benchmark for standard setting and identifying best practices. While they focus on publicly traded companies, the principles may be a useful tool to improve governance in the public sector. The World Banks Public Expenditure and Financial Accountability Framework (World Bank 2005/2011) includes a strong element on governance, and the International Monetary Fund (IMF)s Code of Good Practices on Fiscal Transparency (IMF 2007) sets out guidelines on governance to support improvements to the architecture of an international financial management system.1. Criteria for achieving good governance in public servicesGood governance in the public sector encourages better informed and longer- term decision making as well as the efficient use of resources. It strengthens accountability for the stewardship of those resources.Some frameworks are specific to the public sector. In 2014, International Federation of Accountants (IFAC) and the Chartered Institute of Public Finance and Accountancy (CIPFA) published International Framework: Good Governance in the Public Sector. This framework aims to establish a benchmark for aspects of good governance in