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Introducing Financial Management Information （引入财务管理信息）.pdf

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Introducing Financial Management Information （引入财务管理信息）

WP/05/196 Introducing Financial Management Information Systems in Developing Countries Jack Diamond and Pokar Khemani © 2005 International Monetary Fund WP/05/196 IMF Working Paper Fiscal Affairs Department Introducing Financial Management Information Systems in Developing Countries Prepared by Jack Diamond and Pokar Khemani October 2005 Abstract This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. In the past decade, developing countries (DCs) have been encouraged to reform their public expenditure management systems and have increasingly embarked on major projects to computerize their government operations. Most popular among these have been projects to computerize government accounting and payment operations, by introducing government financial management information systems (FMISs). This paper investigates the reason for almost universal failure to implement and sustain FMISs in DCs. It starts with a review of the “received wisdom” in implementing these projects, and then analyzes problems in its application in the DC context to identify key factors to explain why FMIS projects have been so problematic. Based on the identified negative factors, suggestions for addressing them are offered in the hope of improving success rates. JEL Classification Numbers: