采用国际公共部门会计准则:公共部门会计现代化和协同化的挑战

Adopting International Public Sector Accounting Standards: a challenge for modernizing and harmonizing public sector accounting

国际公共部门会计准则被认为是通向政府会计现代化的道路,很多国家已为采用该准则付出了努力。本文的目的在于用结构方程模型分析促进和阻碍采用国际公共部门会计准则的因素,以及采用这一标准的主要益处。本研究方法基于发给美洲以及欧盟各国的用于构建结构模型的问卷。本文的研究结果显示:可比性和现代化是实施国际公共部门会计准则的直接益处,无论是该标准的采用国还是非采用国都认可这些积极影响。这证明欧盟委员会近期开展的协同化进程是必要的。

The International Public Sector Accounting Standards have been seen as a path towards adoption of International Public Sector Accounting Standards,as well as their main benefits,using a structural equation model.The research methodology is based on a questionnaire sent to American and European Union countries that has been used to construct a structural model,and our results show that comparability and modernization are direct benefits of International Public Sector Accounting Standards implementation,and that both adopter and non-adopter countries value these positive impacts.This justifies the process of harmonization that the European Commission recently started.