应计导向政府会计模式的概念框架比较研究——以美国、澳大利亚联邦政府会计为例

The CFs Comparison of Accrual-oriented Government Accounting Model——Evidence form American and Australian Federal Financial Accounting

20世纪80年代以来,会计基础的选择问题因其对政府财务报告的深刻影响而成为世界各国政府会计变革的焦点。新西兰、澳大利亚、美国、英国、西班牙等国家的中央(联邦)和地方政府会计在不同程度上导入和推行了应计制。从政府会计概念框架的综合有效性出发,对美国和澳大利亚两国联邦政府会计概念框架进行比较后发现,他们之间存在许多重大差异和分歧。

Since 80's of 20th century, the choice of basis of accounting has become the key of the government financial accounting reform for many countries for the choice's important influence on government financial report. News land, Australia, America, England, and Spanish have introduced and deployed accrual-based accounting system in their government sector at different level. On the perspective of CF's comprehensive effectiveness, the comparison of the concept frameworks of American and Australian federal financial accounting suggests that there are many fundamental differences between the two important government accounting model.