Public Financial Management Based on E-government

Government decision-makers are facing issues about inter-agency networks and the Internet, design and management in a bureaucratic system, while also facing a very complex system problem and governance issue. The study of technology determinism ignores the complex relationship among the orientation of technology, systems and management. From the perspective of fiscal federalism, this article analyzes multi-level government management system, pointing out that inter-government need increase coordination while strengthen the network. We suggest that public managers who recognize the complexity of E-government may have opportunities to develop comprehensive and more effective E-government policies and implementation strategies. In conclusion, the article provides IT governance framework of public financial information management.