财务管理知识(英文版)(pdf 49页)

This section outlines the main features of financial management.
D1 Features of Financial Management
D2 Delegated Administrative Budgets
D3 Capital Project Appraisal
D4 Asset Management and Asset Registers
D5 Cash Management
D6 Internal Audit
D7 Monitoring of Bodies under aegis of Departments
D1D Appendices

Introduction
1. The vote accounting system is a cash receipts and payments system. It is operated by Departments to provide for parliamentary control over public expenditure by ensuring that public moneys are spent legally and properly in accordance with parliamentary grants. By and large the system remains a relatively simple and effective means of achieving this primary aim. However, given
the growth and complexity of the public sector, the system is not geared adequately to meet the needs of modern financial management with its emphasis on relevant and timely information, better accountability and improved value for money in the use of resources.
2. A number of changes have been made to the system, following the recommendations of the Report of the Department of Finance/Comptroller and Auditor General Joint Working Group on the Appropriation Accounts and related matters (Section D4), to improve management information and control.

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