世界级财务管理创造价值（推荐英语版PDF60）

GAOUnitedStatesGeneralAccountingOfficeAccountingandInformationManagementDivisionApril2000EXECUTIVEGUIDECreatingValueThroughWorld-classFinancialManagementGAO/AIMD-00-134GAO/AIMD-00-134¤ExecutiveGuide:CreatingValueThroughWorld-classFinancialManagement1PrefaceTohelppromoteeffectiveimplementationoffederalfinancialmanagementreform,westudiedthefinancialmanagementpracticesandimprovementeffortsofnineleadingpublicandprivatesectorfinanceorganizationstoidentifythesuccessfactors,practices,andoutcomesassociatedwithworld-classfinancialmanagement.ThisexecutiveguideisintendedtoassistfederalagenciesinachievingtheobjectivesoftheChiefFinancialOfficers(CFO)Actof1990andsubsequentrelatedlegislationbyprovidingcasestudiesof11practicescriticalforestablishingandmaintainingsoundfinancialoperations.ThereformslaidoutbytheCFOActandsubsequentrelatedlegislation,wheneffectivelyimplemented,willplacethefederalgovernmentonparwithprivatesectorcorporationsandstateandlocalgovernmentsthathavealreadymadethenecessaryinvestmentinfinancialmanagement.Whilemanyagencieshavemadegreatstridestowardgeneratingmoreaccurateandreliableannualfinancialstatements,theprocessofpreparingfinancialstatementsandsubjectingthemtoindependentauditisonlythefirststeptowardsatisfyingtherequirementsofthelegislation.Toreapthefullbenefitsoffinancialreform,federalfinanceorganizationsmustgobeyondtheauditopiniontoward(1)establishingseamlesssystemsandprocesses,(2)routinelygeneratingreliablecostandperformanceinformationandanalysis,(3)undertakingothervalue-addedactivitiesthatsupportstrategicdecision-makingandmissionperformance,and(4)buildingafinanceteamthatsupportstheagency’smissionandgoals.ThisexecutiveguidewaspreparedunderthedirectionofLisaG.Jacobson,Director,DefenseAudits.OtherGAOcontactsandkeycontributorsarelistedinappendixVIII.Questionscanbedirectedtomeat(202)512-2600,[e-mail],orLindaGarrison,AssistantDirector,byphone,e-mail,orregularmailatthefollowing:Phone:[phone]E-mail:[e-mail]:LindaGarrison,AssistantDirectorU.S.GeneralAccountingOffice2635CenturyParkway,Suite700Atlanta,GA30345JeffreyC.SteinhoffActingAssistantComptrollerGeneralAccountingandInformationManagementDivisionGAO/AIMD-00-134¤ExecutiveGuide:CreatingValueThroughWorld-classFinancialManagement2GAO/AIMD-00-134¤ExecutiveGuide:CreatingValueThroughWorld-classFinancialManagement3ContentsBackground4LearningfromLeading6OrganizationsCharacteristicsofaWorld-class7FinanceOrganizationGoals,Practices,andStrategiesToConsider8MakeFinancialManagementanEntitywidePriority9RedefinetheRoleofFinanceToBetterSupportMissionObjectives19ProvideMeaningfulInformationtoDecisionmakers29BuildaFinanceTeamThatDeliversResults39AppendixesAppendixI:ResearchObjectives,Scope,andMethodology46AppendixII:SupplementalCaseStudyInformation47AppendixIII:World-classFinancePerformanceMetrics48AppendixIV:ComparisonofSelectedFederalAgencies&CaseStudyEntities49AppendixV:RelatedResources,InformationLinks,andTools52AppendixVI:Bibliography55AppendixVII:LeadingOrganizationContactsandProjectAdvisorAcknowledgements56AppendixVIII:GAOContactsandStaffAcknowledgments57GAO/AIMD-00-134¤ExecutiveGuide:CreatingValueThroughWorld-classFinancialManagement4BackgroundCreatingagovernmentthatrunsmoreefficientlyandeffectivelyhasbeenapublicconcernfordecades.Inrecentyears,however,thepushtowardscreatingasmaller,moreresultsorientedgovernmenthasintensifiedtheurgencytofindwaystodomorewithless.Toeffectivelyevaluateandimprovethevaluederivedfromgovernmentprogramsandspending,theCongressandotherdecisionmakersmusthaveaccurateandreliablefinancialinformationonprogramcostandperformance.Further,theymustbeabletorelyonfederalfinanceorganizationstoprovideanalysisandinsightaboutthefinancialimplicationsofprogramdecisionsandtheimpactofthosedecisionsonagencyperformancegoalsandobjectives.Currently,financialdataarenotalwaysuseful,relevant,timely,andreliableenoughtobeusedforfederaldecision-making,andmanyfederalfinanceorganizationsarenotyetwellequippedenoughtoroutinelyprovideanalysisoradvicerelatedtothisinformation.Intheprivatesector,theroleofthefinanceorganizationhistoricallyhascenteredonoversightandcontrol,focusingonitsfiduciaryresponsibilitiesandpayinglessattentiontoincreasingtheeffectivenessofoperatingdivisions.However,overthepastdecade,dramaticchangesinthebusinessenvironmenthavedrivenfinanceorganizationstoreevaluatethisrole.Increasedcompetitionresultingfromanemergingglobalmarkethasputpressureonfinanceorganizationstofindnewwaystoreduceadministrativecosts,addvalue,andprovideacompetitiveadvantage.Atthesametime,advancesininformationtechnologyhavemadeitpossibleforthefinancefunctiontoshiftfromapaper-driven,laborintensive,clericalroletoamoreconsultativeroleasadvisor,strategist,analyst,andbusinesspartner.Accordingtoa1997studyperformedbyamajorpublicaccountingfirm,1mostCFOsin1989werespending75to80percentoftheirtimeonfiduciaryissues,essentiallyexternalreporting.Today,thegoalofmanyleadingfinanceorganizationsistospendabout20percentoftheirtimeonfiduciaryissuesandtheremainingtimeperformings