Монгол улсын Засгийн газрын Хэрэг эрхлэх газрын дэргэдэх Удирдлагын академи

Номзүй (хуудас 49-54)

New public financial management reform: Overview and lessons for developing countries -- 2.1. New Public Financial Management is one of the key fields of Public Management Reform -- 2.1.1. An overview of Public Management Reform -- 2.1.2. Present trends in Financial Management reform across the developed countries--
2.2. Modern budgeting and modernizing accounting system in the public sector: Current trends -- 2.2.1. Budgeting and Accounting as a component of the financial management system -- 2.2.2. Modern budgeting and its features -- 2.2.3. Introducing accrual accounting is one of common trend in public sector --
2.3. Lessons for developing countries: Pre-conditions for budgeting and accounting reform --

3. Public sector financial management reform in mongolia: Concepts, components and implementatiaion problems -- 3.1. Country background and Public Sector features -- 3.1.1. General information about Mongolia
3.1.2. Public Sector --
3.2. Public Sector Financial Management in the period of 1990-2002: pre-implementation of the NPFM ideas -- 3.2.1. Characteristics of the financial management system -- 3.2.2.The weaknesses of the financial management system --
3.3. “New Zealand’s” model of Public Sector Financial Management reform and its implementation -- 3.3.1.Budget trajectory under the reform -- 3.3.2. Accounting modernization: scope and implementation -- 3.3 3. The weaknesses of the current system and problems experienced during the implementation --

4. CRITICAL ASSESSMENT OF THE FINANCIAL MANAGEMENT REFORM INMONGOLIAN PUBLIC SECTOR 4.1. Interpretation of current situation of public sector financial management reform in Mongolia -- 4.2. Lessons learned from the Mongolian case -- 4.3. Future recommendations: The way forward

5. Comclusion: Suitability and adaption issues of NPFM for developing countries --
References --
Appendices --

The Master Thesis is a reflection on the Mongolian Public Service Financial reform that has engulfed the nation with the change from communist central economy to market driven economy from 1990. The introduction of the New Zealand type of financial reforms was started without a proper preparation, design and implementation strategy. The specific focus of the Thesis is on the budgeting and accounting reforms introduced. The swing of the pendulum in the introduction of the reforms can be witnessed in the whole scale introduction of output based budget and full accrual accounting for a country that just emerged from central planned economy. Characteristics and features of New Public Financial Management are advanced against the implemented reforms and the emerging picture of the Mongolian financial management system
is presented in the research paper. Mongolia has embarked on the proverbial “road less traveled”. The Thesis paper calls for an assessment of fundamental essentials that needs to be placed before launching on that journey and it further calls for a modified re-launch of the reform process. New Public Financial Management offers a lot promises and benefits, however, they are certainly linked to certain critical essentials elements and features that needs to be in place.