ACCA：公共财政管理的再思考（英文版）（47页）.pdf

1、RETHINKING PUBLIC FINANCIAL MANAGEMENT 2021 Association of Chartered Certified Accountants December 2021 About ACCA ACCA (the Association of Chartered Certified Accountants) is the global professional body for professional accountants. Were a thriving global community of 233,000 members and 536,000

2、future members based in 178 countries and regions, who work across a wide range of sectors and industries. We uphold the highest professional and ethical values. We offer everyone everywhere the opportunity to experience a rewarding career in accountancy, finance and management. Our qualifications a

3、nd learning opportunities develop strategic business leaders, forward-thinking professionals with the financial, business and digital expertise essential for the creation of sustainable organisations and flourishing societies. Since 1904, being a force for public good has been embedded in our purpos

4、e. In December 2020, we made commitments to the UN Sustainable Development Goals which we are measuring and will report on in our annual integrated report. We believe that accountancy is a cornerstone profession of society and is vital helping economies, organisations and individuals to grow and pro

5、sper. It does this by creating robust trusted financial and business management, combating corruption, ensuring organisations are managed ethically, driving sustainability, and providing rewarding career opportunities. And through our cutting-edge research, we lead the profession by answering todays

6、 questions and preparing for the future. Were a not-for-profit organisation. Find out more at RETHINKING PUBLIC FINANCIAL MANAGEMENT The Covid-19 pandemic showed the importance of good public financial management. Now is the time to learn from this experience and think about how public financial man