国际货币基金组织：让成本会计数据为公共财务管理服务（英文版）

This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance-based budgeting, public procurement, and corruption detection. Despite demonstrated benefits, cost accounting remains underutilized in the public sector due to implementation constraints. The working paper proposes the adoption of automated cost accounting systems to streamline processes, reduce operational costs, and support complex data analyses. It further emphasizes