欧洲公共部门会计准则变化中的公共部门会计环境:意大利和瑞典的比较研究

Public sector accounting contexts in the EPSAS change:a comparative study of Italy and Sweden

意大利和瑞典是两个具有不同文化和会计传统的国家,本文对这两个国家公共部门标准制定过程的特点进行比较,以评估它们实现国际协调的先决条件。近期,欧洲机构尝试促进国际公共部门会计协调进程,推行欧洲公共部门会计准则计划,要求参与协调进程的每个国家都要在考虑到各国因素和条件的情况下设定自己的立场。为此,本研究甄别了国家公共部门会计准则制定背景下有利于国际协调的潜在积极因素。尽管意、瑞两国在某些方面存在差异,但本研究讨论了理想的先决条件如何构成在欧洲范围内实施国际协调的积极环境。

Comparing ltaly and Sweden,which are countries with different cultural and accounting traditions,this article focuses on the characteristics of their standard-setting processes for the public sector in order to evaluate their prerequisites for international harmonization.The recent attempt by European bodies to stimulate an international public sector accounting harmonization process,the European Public Sector Accounting Standards programme,requires that each country involved in the process assumes its position,taking into account a number of national factors and conditions.To this end,the research identfies the potential positive factors of a national public sector accounting standard setting context that are favourable to international harmonization.While both countries difer in some respects,the study discusses how the ideal pre-requisites can constitute a positve environment in which to implement international harmonization in the European context.