欧洲的会计协调:对预算专家的多国调查

Towards accounting harmonization in Europe:a multinational survey among budget experts

严重的财政问题、财务信息的可比性不足以及对更好的问责制的要求不断增加,这就要求各国政府和国际组织改变其目前的会计制度,并发展标准化的会计实践体系。由于近年来国际公共部门会计准则没有充分推动欧洲的会计协调化,欧盟委员会目前的目标是建议采用欧洲公共部门会计准则。基于对预算专家的多国调查,本文研究了预算专家对采用欧洲公共部门会计准则的看法。调查结果比较了对新会计实践和欧洲公共部门会计准则改革期望的态度,并将其与当前的国家会计制度和背景因素联系起来。实证结果表明,各国对欧洲公共部门会计准则改革的预期存在很大差异。研究最后讨论了这些发现对国际会计研究、会计协调和欧洲会计制度发展的影响。

Severe fiscal problems,the insufficient comparability of financial information and increasing demands for better accountability require national governments and international organizations to change their current accounting regimes and to move towards a system of standardized accounting practices.As the International Public Sector Accounting Standards have insufficiently moved Europe towards accounting harmonization in recent years,the European Commission currently aims to suggest the adoption of European Public Sector Accounting Standards.Based on a multinational survey among budget experts,the current article investigates budget experts'perceptions towards adopting the European Public Sector Accounting Standards.The findings compare attitudes towards new accounting practices and European Public Sector Accounting Standards reform expectations on a comparative basis,and relate them to the current national accounting system and contextual factors.Empirical results indicate great variation in terms of European Public Sector Accounting Standards reform expectations across countries.The study concludes with discussing the implications of the findings for international accounting research,accounting harmonization and the development of a European accounting system.