德莫斯研究所：2025年预防性转变：我们如何嵌入预防并实现长期任务报告（英文版）

This paper makes the case that changing the accounting rules to expose public spending on prevention is not just a technical reform, but one designed to drive culture change across the government and the wider public sector. It would enable the preventative shift required to reset the state’s activities for the long term. We examine the concepts that limit such cultural innovation in governments. But it is important to ground this in the reality of the current crisis in many public services i