政府财务管理控制系统研究:理论探源

Governmental Financial Management Controlling System:A Theoretical Framework

政府财务管理控制系统研究既关乎资源投入、配置、使用,又涉及到广泛的衡量控制,还和沟通、协调和激励有关。因此,该主题是一个科际交融、知识整合的研究领域,需要吸取政府财务管理、公共契约、系统控制理论、新公共管理等现代科学理论,建立一个综合、系统、多元化的研究框架。

Research on governmental financial management controlling system is relevant to not only input, allocation and using, measurement and control, but also to communication, coordination and incentive. It is a comprehensive subject. It is essential to integrate the theories such governmental financial management, public contract, systematic controlling, and new public management, to build a systemic research framework.