公共部门会计权责发生制改革的若干问题

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摘要一、改革概况过去几十年在公共治理领域最为关键的领域是在诸如经济合作与发展组织（OECD）、国际货币基金（IMF）和世界银行（WB）等国际组织的推动下，在公共部门推行由传统的会计现金收付制向民营部门普遍采用的权责发生责的转轨。一些国际会计组织如国际会计师协会（IFAC）也支持这一改革导向。

作者张汉南

机构地区华中科技大学医院

出处《行政事业资产与财务》 2012年第11期52-54,共3页 Assets and Finances in Administration and Institution

关键词会计师协会权责发生制改革导向公共部门经济合作与发展组织国际货币基金国际会计组织国际组织

参考文献5

1Athukorala, S. Lakhsman, and Barry Reid, 2003. Accrual Budgeting and Accounting in Government and Its Relevance for Member Countries, Manila: Asian Development Bank.
2Federation des Experts des Comtables Europeens (FEE), 2007. "Accrual Accounting in the Public Sector", paper of the FEE Public Sector Committee.
3Paul Boothe, 2007. "Accrual Accounting in the Public Sector: Lessons forDeveloping Countries", Budgeting and Budgetary Institutions, Public Sector Governance and Accountability Serious, edited by Anwar Shan, the World Bank, Washington D.C..
4Tiron-Todor, A., A. Mutiu, 2005. "Cash versus Accrual Accounting in Public Sector", Studia Universitatis Babes Bolyai Oeconomica.
5Wynne, A., 2003, "Do Private Sector Financial Sta- tements Provide a Suitable Model for Public Sector Accounts?", Paper for a Conference on Public Law and the Modernizing State in Oeiras, Portugal, 3-6 Sept. 2003.

行政事业资产与财务

2012年第11期

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