Fiduciary responsibility theory and strategic management. The construction of its theoretical framework should absorb the reasonable core of these three theories, and this absorption process should be reflected in all aspects of the theoretical framework of government strategic management accounting. Specifically, the following concepts should be reflected in the theoretical framework of government strategic management accounting:
(1) The concept of new public management. The early government management model was the traditional administrative bureaucratic management model. This model had shortcomings such as internal focus, short-sighted behavior, and bureaucratic ecuador lists style, and was increasingly unable to meet the needs of government management. At the end of the 20th century, the new public management movement promoted global government management reforms. It emphasized results orientation and "3E", and attached importance to learning business management technology and marketization