Better accounting for the taxpayer's money : resource accounting and budgeting in government
著者
書誌事項
Better accounting for the taxpayer's money : resource accounting and budgeting in government
HMSO, 1994
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注記
"A consultation paper"
内容説明・目次
内容説明
This Green Paper follows the Chancellor of the Exchequer's announcement in the November 1993 Budget of the Government's decision to introduce resource accounting throughout central government. It should allow managers in departments to evaluate the cost of using capital and current resources on an equivalent basis, and strengthen cash management in departments. It will also provide much better means for setting departmental objectives in terms of resources used. Taxpayers will be better able to judge what value for money they are getting.
目次
- Executive summary
- the basis of the changes
- resource accounting and audit
- resource budgeting
- conclusions and the way forward
- suggested accounting formats
- accounting principles and policies
- the development of accruals accounting in the public sector
- public expenditure planning and control
- departments and their executive agencies.
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