Reinventing Government in New Zealand : How Core Government Functions Benefited from Market-Type Measurement

[摘要] In the early 1990s, the New Zealandgovernment started publishing a balance sheet and operatingstatement, using private sector accounting and reporting.These reports --the first such sovereign accounts anywhere--typify reforms instituted across government tradingoperating, departments, and other public entities to improveperformance and accountability. This note reviews the morerecent reforms arising from the accounts, highlighting someof the underlying ideas that may have applications in other countries.

[发布机构] World Bank, Washington, DC

[学科分类] 社会科学、人文和艺术（综合）

[关键词] GOVERNMENT ACCOUNTING;FINANCIAL STATEMENTS;PERFORMANCE APPRAISAL;BUDGETING METHODS;ACCOUNTING SYSTEMS