IMF-使成本会计数据为公共财政管理服务（英）-2025_41页_1mb

Cost Accounting in Public Financial Management: Analysis and Key Findings

This report examines the role of cost accounting in enhancing public financial management (PFM), focusing on budget credibility, performance-based budgeting (PBB), public procurement, and corruption detection. While cost accounting offers significant benefits—such as providing granular data for budget control and program evaluation—it remains underutilized due to implementation challenges like inadequate IT infrastructure, data fragmentation, and lack of interoperability between government systems.

Key recommendations to leverage cost accounting data include:

1. Digital Transformation: Adopt automated and digital solutions to streamline data collection and analysis, reducing operational costs and improving accuracy.
2. Interoperability and Data Standardization: Implement standardized data schemas (e.g., for cost centers and services) and use APIs to integrate administrative records with financial systems, enabling real-time data sharing and analysis.
3. Machine Learning (ML) Applications: Utilize ML algorithms (especially unsupervised methods like Isolation Forest) for anomaly detection in cost data, identifying inefficiencies, fraud, or corruption.
4. Capacity Building: Invest in training public officials to handle modern cost accounting and data analysis techniques, ensuring sustained use of the systems.

Despite its potential, successful implementation requires clear objectives, institutional leadership, and robust data governance. Standardized approaches, like the proposed data schema, can facilitate interoperability across different contexts, though local adaptations may be necessary. By combining cost accounting with digital tools, governments can improve resource allocation, enhance transparency, and strengthen accountability.