世界级财务管理创造价值（英文版）(pdf 60页)

世界级财务管理创造价值（英文版）目录：
Background 4
Learning from Leading 6
Organizations
Characteristics of a World-class 7
Finance Organization
Goals, Practices, and
Strategies To Consider 8
Make Financial Management an Entitywide Priority 9
Redefine the Role of Finance To Better Support Mission Objectives 19
Provide Meaningful Information to Decisionmakers 29
Build a Finance Team That Delivers Results 39
Appendixes
Appendix I: Research Objectives, Scope, and Methodology 46
Appendix II: Supplemental Case Study Information 47
Appendix III: World-class Finance Performance Metrics 48
Appendix IV: Comparison of Selected Federal Agencies & Case Study Entities 49
Appendix V: Related Resources, Information Links, and Tools 52
Appendix VI: Bibliography 55
Appendix VII: Leading Organization Contacts and Project Advisor
Acknowledgements 56
Appendix VIII: GAO Contacts and Staff Acknowledgments 57

 

世界级财务管理创造价值（英文版）内容提要：
Creating a government that runs more efficiently and effectively has been a public concern for decades.
In recent years, however, the push towards creating a smaller, more results oriented government has
intensified the urgency to find ways to do more with less. To effectively evaluate and improve the
value derived from government programs and spending, the Congress and other decisionmakers must
have accurate and reliable financial information on program cost and performance. Further, they must
be able to rely on federal finance organizations to provide analysis and insight about the financial
implications of program decisions and the impact of those decisions on agency performance goals and
objectives. Currently, financial data are not always useful, relevant, timely, and reliable enough to be
used for federal decision-making, and many federal finance organizations are not yet well equipped
enough to routinely provide analysis or advice related to this information.
In the private sector, the role of the finance organization historically has centered on oversight and
control, focusing on its fiduciary responsibilities and paying less attention to increasing the
effectiveness of operating divisions. However, over the past decade, dramatic changes in the business
environment have driven finance organizations to reevaluate this role. Increased competition resulting
from an emerging global market has put pressure on finance organizations to find new ways to reduce
administrative costs, add value, and provide a competitive advantage. At the same time, advances in
information technology have made it possible for the finance function to shift from a paper-driven,
labor intensive, clerical role to a more consultative role as advisor, strategist, analyst, and business
partner.

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