Module:     Public Sector Accounting
專業(yè)                                                             公共部門會(huì)計(jì)

Guidance on Word Limit:         Your essay should be 3000 words in length (plus/minus 10 per cent)
字?jǐn)?shù)限制：                                   你的文章字?jǐn)?shù)應(yīng)為3000字（加上/減掉10%）

Deadline:                                      31/03/2011
截止日期

Required
要求

You are required to write an essay that critically examines the theory and practice of public sector financial management and accounting.  You should carry out your evaluation by focusing upon one specific aspect of public sector accounting. This should be from the list identified below.
你需要寫一篇文章，批判地考察公共部門的財(cái)務(wù)管理和會(huì)計(jì)核算的理論和實(shí)踐。專注于公共部門會(huì)計(jì)的一個(gè)具體方面，你應(yīng)該隨身攜帶您的評(píng)價(jià)。列表確定如下。

Essay titles
文章標(biāo)題

1. Audit
審計(jì)

Critically examine the nature, scope and practice of public sector audit and explain how it differs to the audit requirements for a public limited company.
嚴(yán)格審查公共部門審計(jì)的性質(zhì)，范圍和實(shí)踐，并解釋它是如何不同于公共有限責(zé)任公司的審計(jì)要求。

2. Budgeting
預(yù)算

Examine the budgetary models available to public sector organizations and evaluate their usefulness within a dynamic and political public sector environment.
檢查公共部門組織提供的預(yù)算模型，并評(píng)估其有效性，在一個(gè)充滿活力和政治的公共部門環(huán)境。

3. Charging
支出

In the current challenging financial climate, public sector organizations are increasingly under pressure to reduce their spending and / or increase revenue.  Examine the arguments for and against greater use of charging for public services.

4. Costing
成本
  

Activity based costing developed out of a manufacturing environment.    Assess, from both theoretical and practical perspectives, the applicability of activity based costing as an approach to public sector full costing.#p#分頁標(biāo)題#e#

5. Reporting
報(bào)告

Critically evaluate the role of financial reporting in the public sector. Support your analysis using the latest publicly available financial report of a public sector organization of your choice.

6. Role of Public Sector Accounting
公共部門會(huì)計(jì)的角色

The Chartered Institute of Public Finance and Accountancy (CIPFA) is a UK-based professional accounting body that claims to be “the world’s only professional accountancy body specialising in the public services” (Annual Review, 2009). In light of this, critically examine the distinctive nature of public sector accounting and the need for its own financial framework.

You may choose to focus your discussion upon the practice within a particular country (eg China, Australia) and / or organization sector (eg health). If so, please make this clear within the introduction.

Depending upon the choice of title, you may wish to provide supplementary or supporting material (for example page(s) from an Annual Report or an extract from a policy document  http://ukthesis.org/kjlw/   ).
根據(jù)所有權(quán)的選擇，你不妨提供補(bǔ)充或輔助材料（例如頁（s）的年報(bào)或摘錄一份政策文件）。

However, please remember that all text appearing before the bibliography will be included in the word count. i.e. the word count includes all elements such as titles, subtitles, acknowledgements, abstracts, executive summaries, formulae, tables, captions and footnotes. The Bibliography and any material in Appendices will not count toward the final word count. However Appendices should be used appropriately, for example to include supporting data which may be too detailed or complex to include as a Table, and not simply as a device to incorporate material which would otherwise cause you to exceed the word limit.

Guidance
指導(dǎo)

The essay should demonstrate:
文章應(yīng)該證明：

1. a depth of knowledge of the chosen aspect of public sector financial management and accounting, supported by evidence of extensive and relevant reading.
選擇公共部門的財(cái)務(wù)管理和會(huì)計(jì)核算方面的知識(shí)深度，支持通過豐富相關(guān)閱讀證據(jù)。

2. a critical understanding of the debate surrounding your topic.
圍繞你話題爭論的批判性理解。

3. an ability to apply the theory by considering its use in practice
運(yùn)用理論的能力，考慮到其在實(shí)踐中運(yùn)用，

4. an awareness of topical and other significant developments, and
外用及其他重大發(fā)展意識(shí)

5. contain a conclusion that is logically derived and cohesive.
包含一個(gè)邏輯上得出的結(jié)論和凝聚力。