有目的地领导：金融专业人士带领公共部门度过困难时期（英）2025

About ACCA. About this report. This report highlights the major challenges facing finance leadersin the public sector. It explores the ways in which they can lead withpurpose to build public trust and support the delivery of effectivepublic services. We are ACCA (the Association of Chartered Certified Accountants),a globally recognised professional accountancy body providingqualifications and advancing standards in accountancy worldwide. Founded in 1904 to widen access to the accountancy profession,we’ve long championed inclusion and today proudly support a diversecommunity of over252,500members and526,000future membersin180countries. The conclusions are based on interviews with senior finance leadersacross different types of public sector organisations around the world. Afocus on purpose emphasises theimportance of integrityand builds aculture that motivates leaders and staff to face the future with optimismand vision. Our forward-looking qualifications, continuous learning and insightsare respected and valued by employers in every sector. They equipindividualswith the business and finance expertise and ethicaljudgment to create, protect, and report the sustainable value deliveredby organisations and economies. Leading with a purpose Watch ACCA's Virtual Public sector Conferencelaunching this guide: Guidedby our purpose and values,our vision is to developtheaccountancy profession the world needs.Partnering withpolicymakers,standard setters,the donor community,educatorsand other accountancy bodies, we’re strengthening and building aprofession that drives a sustainable future for all. A panel discussion with finance professionals inleadership roles working in and with the public sector exploreshow they can lead with purpose. Find out more ataccaglobal.com Panellists explore the report's key findings drawing on theirexpertise and experience. Contents. 5.Collaborating boldly15nCollaborate internallynCollaborate across the public sectornCollaborate externally Introduction. Public services, by definition, exist to serve the public.But the public’s expectations of what governmentsshould do, and how the public sector deliversservices, is rapidly evolving as society changes. Publicfinances are under increasing pressure – and effectiveleadership is vital if the public sector is to respond tothis new landscape. resources and deliver the most effective servicespossible. In other words, the three 'Es' – economy,efficiency and effectiveness – which underpin valuefor money, continue to be central considerations forthe delivery of public services. Without well-managed finances, the fundamentalsfor effective and efficient public sector organisationsare not in place. That’s why good finance leadershipmatters so much. This report sets outs the criticalelements of effective leadership for financeprofessionals in the public sector. In the public sector – where organisations often havemultiple objectives and functions – leaders can bringclarity and vision. Finance professionals are integral tothe leadership of public sector organisations. Although public sector organisations can take manydifferent forms, all share the common challenge:employing public money to make best use of available We spoke to senior finance leaders in a varietyof public sector organisations to identify both thechallenges and opportunities they face in their roles. About our approach This report is based on interviews with seniorfinance leaders working in the public sector. InSeptember and October 2025, ACCA spoke toeight finance leaders working in different partsof central and local government, as well asdelivery bodies. Our interviewees were based in seven differentcountries. We are very grateful to the followingparticipants, who gave their time and insights – withthanks to Vincent Lim, Owen Davies, Stavri Ttofa,Asif Khan, Ayesha Javed, Gary Kent, AdefisayoAdefarakan and Gülşah Günay. From these conversations, we identified five key principlesfor finance professionals in leadership roles: ACCA believes professional accountants are integral to effective leadership in thepublic sector. Our three global policy priorities reflect the change we want to see andserve as a clear call to action for governments and policy makers around the world. Leadership is aprocess wherebyan individualinfluencesa group ofindividualsto achieve acommon goal. ■ Understand the changed landscape■ Act with integrity■ Use data better■ Champion sustainability■ Collaborate boldly. Bridging the accountancy skills gapin the public sector isvital to ensure organisations are able to access the skills andexpertise required to serve the public effectively. Financeprofessionals as leaders can work to ensure that the sectorcontinues to attract and develop professional accountants– enabling their expertise, skills and insight to drive betterdecision-making. a better understanding of organisations’ sustainability prioritiesand impacts. There is a real opportunity fo