Focusing on the four most recent and highly publicized accounting reforms in UK central government, and utilizing discourse analysis of official publications, together with semi-structured interviews, this paper examines the basis on which these four reforms were introduced, the extent to which they are considered appropriate, and the reasons for the persistence of new public management (NPM)-inspired accounting reforms in UK central government. The findings indicate that each was promoted in a similar manner despite limited post-implementation evidence that the supposed benefits of preceding reforms had not been realized to the extent originally suggested. Given NPM's continued acceptance, these findings have international significance.

中文翻译：

---

最近的英国中央政府会计改革：声称的好处和经验的结果

本文围绕英国中央政府最近四项广为宣传的会计改革，利用官方出版物的话语分析，结合半结构化访谈，考察了这四项改革的出台基础，以及它们在多大程度上被引入。被认为是适当的，以及英国中央政府坚持新公共管理 (NPM) 启发的会计改革的原因。调查结果表明，尽管实施后证据有限，表明先前改革的预期收益并未达到最初建议的程度，但每项改革都以类似的方式得到促进。鉴于 NPM 的持续接受，这些发现具有国际意义。