2001年-世界发展银行全球_Jordan___Country_Financial_Accountability_Assessment_33页_36mb

报告摘要

The Country Financial Accountability Assessment (CFAA) evaluates the public and private financial accountability frameworks, management systems, and practices in Jordan.
The main goals are:
- To assess whether the existing accountability framework ensures the effective and efficient use of public funds.
- To support Jordan in designing and implementing financial management capacity-building programs to enhance transparency and investor confidence.

The public sector operates in an environment that emphasizes compliance with laws, rules, and regulations over efficiency and effectiveness.
Controls are extensive but cumbersome, with decision-making centralized at high levels and multi-level reviews and committees slowing down processes.
Financial reporting is inadequate for assessing government efficiency, as it is based on rigid formats rather than transparency and performance.
The Audit Bureau and Administrative Control and Inspection Bureau are the primary oversight bodies, but they lack independence and focus more on process than on outcomes.

The private sector has adequate corporate governance and financial accountability frameworks, including:
- A modern Companies Law (1997).
- The Jordanian Securities Commission (JSC), established in 1997.
- Banking Law (2000) and Auditing Law (1986).
Compliance with accounting and auditing requirements is generally good, but the accounting and auditing profession is considered weak, especially in adopting and enforcing international standards.
Public financial disclosures are improving, but there is a need for better accounting practices and auditing standards.

The government has been working on reforms to improve financial management and accountability.
Key recommendations include:
- Modernizing the budget system through performance-based budgeting.
- Establishing a fully independent Supreme Audit Institution.
- Reforming the accounting profession to enhance international standards and auditing quality.
- Developing management information systems and cost accounting.
- Implementing a comprehensive plan for reform and capacity building.

Jordan's government has three branches: Legislative (Parliament), Executive (Prime Minister and Cabinet), and Judiciary.
The Parliament has two houses: Upper House (40 members) and Lower House (80 members).
The Executive branch includes the Prime Minister, Cabinet, Ministries, and state-owned enterprises (SOEs).
The State Budget Department (SBD) is a semi-autonomous agency within the Ministry of Finance, responsible for central budget control.

The Prime Minister submits a draft Budget Law to Parliament one month before the start of each fiscal year.
The Advisory Council oversees the budget process, advising on revenue and expenditure estimates.
The SBD provides guidelines for budget preparation and reviews draft submissions, leading to the Draft Budget Law.
The Draft Budget Law is reviewed and revised by the Cabinet and Parliament, then ratified by the King to become law.

The current incremental budgeting system is inadequate for determining the costs and outcomes of programs and projects.
It limits macroeconomic control, strategic focus, and public service delivery.
The one-year horizon of the budget is a shortcoming, as it does not allow for medium-term planning.
Financial reporting lacks performance data and is limited to financial information.

The Master Plan aims to introduce performance budgeting to improve government performance in three areas:
- Macroeconomic balance: Enhancing transparency and comprehensiveness in revenue and expenditure planning.
- Strategic policy planning: Focusing on the cost and outcomes of public programs.
- Public service delivery: Centering on policy outcomes and outputs.
The reform requires significant changes in political and management culture, including transparency, revised legislation, and new accounting systems.
The transition to accrual accounting and performance management is expected to take time and resources.

The introduction of performance budgeting must be carefully planned, considering feasibility, resources, and technical assistance.
The planning should be coordinated and inclusive, involving all relevant public institutions.
The reform should be integrated with management controls, accounting and reporting, and internal and external auditing.
The Master Plan should be revised to ensure realistic sequencing and sufficient support for implementation.

Management controls are extensive but inefficient, with overlapping responsibilities and multi-level reviews.
Accounting and reporting systems are rigid and focused on compliance rather than efficiency and transparency.
Financial information does not support decision-making or performance evaluation.
Recommendations include:
- Streamlining management controls.
- Improving accounting and reporting systems for efficiency and transparency.
- Enhancing internal and external auditing to support budget implementation and performance monitoring.

The Audit Bureau is the main external auditor of the government.
It is not fully independent, with pre-audits and decision-making functions still tied to the Executive.
Recommendations include:
- Transforming the Audit Bureau into a fully independent Supreme Audit Institution.
- Transferring pre-audit functions to internal audit departments.
- Granting budgetary independence to the Audit Bureau, with Parliament taking over financial oversight.

The private sector has adequate legal frameworks for accounting and auditing.
JSC and Banking Supervision ensure compliance and transparency.
The accounting profession is weak, particularly in adoption and enforcement of international standards.
Recommendations include:
- Reforming the organization of the profession to include professional accountants and auditors.
- Establishing a Public Auditing Profession Board for oversight and enforcement.
- Introducing a peer review system to improve auditing quality.
- Moving toward international standards and self-sufficiency for the Jordanian Association of Certified Public Accountants (JACPA).