部分阿拉伯国家公共会计透明度的发展

The development of public accounting transparency in accounting transparency in selected Arab countries

本文的研究目的是从提倡更高透明度和国际化趋势的角度,分析选定的部分中东阿拉伯国家的公共财政信息披露水平。为此,我们考察了所选国家在线发布的财政报告,并将它们与国际会计师联合会发布的《国际公共部门会计准则(IPSAS)》中的财务报表及内容进行对比分析。结果显示,这些阿拉伯国家的公共财政信息透明度水平比较低。他们对IPSAS和IPSAS2的符合程度表现出相似性。然而,我们研究发现,作为对援助国和国际机构要求的响应,接受援助的国家正在实施一项国际标准规定的政策。而石油输出国在执行《国际公共部门会计准则》时压力较小。对实践工作者的启示本文的发现可能会引发阿拉伯国家公共管理者的兴趣,特别是海湾合作委员会(Gulf Cooperation Council countries)国家的公共管理机构及海湾地区咨询公司。对这些国家的财政立法及IPSAS1和IPSAS2的指标进行分析,将推动它们实施公共财政改革的进程。

The aim of this article is to analyse the level of public financial information disclosed by certain Arab countries in the Middle East,in view of calls for greater transparency and international trends in this respect Accordingly,we examined the financial reports published online by the selected countries,contrasting them with the financial statements and contents proposed in the International Public Sector Accounting Standards(IPSAS)issued by the International Federation of Accountants.The results show that the Arab countries analysed present a low level of public financial information.They all present similar degrees of compliance with IPSAS I and 2.Nonetheless,we can observe that aid-receiving countries are implementing the policies stipulated in the international recommendations in response to the demands of donors and international agencies.Countries with oil revenues experience less pressure to implement the IPSAS.Points for practitioners The findings of this article may be of interest to public managers in all the selected Arab countries,especially those in the public administrations of the Gulf Cooperation Council countries and to consulting companies in the Gulf region.The analysis made of financial legislation and of the IPSAS I and 2 indexes for the selected countries may encourage them to initiate a process of financial reforms.