国际公共部门会计准则体系研究

Research of International Public Sector Accounting Standards System

国际公共部门会计准则(IPSAS)是全球政府会计准则的标杆。本文就国际公共部门会计准则(IP-SAS)的制定程序、制定团队、现有IPSAS的内容、国际公共部门会计准则理事会(IPSASB)的未来战略和工作计划、IPSAS的未来布局及发展趋势等一系列问题进行概括与分析,以冀为我国的政府会计准则研究提供启发与借鉴。

International Public Sector Accounting Standards are the benchmark as to the global government accounting standards. This paper summarizes and analyzes the working process and the teams to set IPSAS, the content of IPSAS, the strategies and working plans of the International Public Sector Accounting Standards Board, the framework and development trends of IPSAS. All such things above are designed to provide highlights and reference for the researchers on government accounting standards in China.