还不错。

To help promote effective implementation of federal financial management reform, we studied the financial management practices and improvement efforts of nine leading public and private sector finance organizations to identify the success factors, practices, and outcomes associated with worldclass financial management. This executive guide is intended to assist federal agencies in achieving the objectives of the Chief Financial Officers (CFO) Act of 1990 and subsequent related legislation by providing case studies of 11 practices critical for establishing and maintaining sound financial operations.
The reforms laid out by the CFO Act and subsequent related legislation, when effectively implemented,will place the federal government on par with private sector corporations and state and local governments that have already made the necessary investment in financial management. While many agencies have made great strides toward generating more accurate and reliable annual financial statements, the process of preparing financial statements and subjecting them to independent audit is only the first step toward satisfying the requirements of the legislation. To reap the full benefits of financial reform, federal finance organizations must go beyond the audit opinion toward (1) establishing seamless systems and processes, (2) routinely generating reliable cost and performance information and analysis, (3) undertaking other value-added activities that support strategic decisionmaking
and mission performance, and (4) building a finance team that supports the agency’s mission
and goals.