The Theoretical and Empirical Research on Governance and Functions of Balance Sheet in the Public Sector

从治理和管理改革的角度考察了美国、英国、澳大利亚、新西兰和日本等国公共部门资产负债表的功能和作用。主要研究结果如下：1.英国、澳大利亚和新西兰等国的新公共管理（NPM）都将会计和预算作为管理的关键要素。资产负债表的作用是根据净资产计算资本费用，以便公平地比较成本，并作为衡量期间权益和财务纪律的一种手段。另一方面，在美国和日本，编制资产负债表的目的在于提高透明度和改善问责制，而不是与预算编制和业绩管理挂钩。因此，绩效预算和评估与财务报告，特别是资产负债表分离。在治理方面，日本和美国在保持传统公共行政模式的基础上，在财政管理改革中注重问责，而英国，澳大利亚和新西兰通过在公共部门建立公司治理而进入企业管理领域。未来的研究主题是研究第三种治理类型的财务管理，这种治理类型最近出现了与政府的网络管理，其他行动者，如非营利组织、社区、其他国家和国际组织。

The functions and roles of balance sheet in the public sector of United States, United Kingdom, Australia, New Zealand and Japan were investigated in terms of governance and management reform. The main findings are :1. United Kingdom, Australia and New Zealand have placed accounting and budgeting as a key element of management towardsthe new public management(NPM). The balance sheet works for calculating capital charge based on the net assets in order to comparing the costs fairly and as a measure of period equity and fiscal discipline.2. In the United States and Japan, on the other hand, the objectives of preparing balance sheet lie in enhancing transparency and improving accountability rather than to linking with budgeting and performance management. As a result, performance budgeting and evaluation are separated from financial reporting, especially balance sheet.3. In terms of governance, Japan and United States have focused on accountability in financial management reform keeping the traditional public administration model, while United Kingdom, Australia and New Zealand have moved into business management by establishing corporate governance in the public sector.Future research themes are to investigate financial management for the third type governance in which recently has appeared as a network management with government and other actors such as NPO, community, other nations and international organizations.