公共部门的财务整合:经济合作与发展组织国家的方法与路径

Consolidation in the public sector:methods and approaches in Organisation for Economic Co-operation and Development countries

公共部门的组织变革使公共服务日益分散。只有建立健全完善的财务会计与报告系统,才能保证为行政与立法机构提供必要的整合信息,以对其分支机构履行财务管理与监督职责。整合财务报表(consolidated financial statements)可以为内部和外部利益相关者增强可问责性与透明度。本文旨在对经济合作与发展组织(以下简称经合组织)国家的财务整合路径进行概述。本文将关注框定整合边界所应用的方法和所遵循的指导原则。本文以国际公共部门会计准则为标杆,通过比较财务整合法定要求及标准与所发布的整合财务报表来进行分析。

Organisational changes of the public sector have led to increased decentralisation of public services.Only fully fledged financial accounting and reporting systems guarantee the consolidated information needed by executive and legislative bodies to fulfil their duties in financial management and the supervision of network entities.Consolidated financial statements may serve to increase accountability and transparency towards internal and external stakeholders.The article aims at giving an overview of consolidation approaches in Organisation for Economic Co-operation and Development countries.It will focus on the methods applied and the guiding principles followed to define the perimeter of consolidation.The analysis is carried out through a comparison of legal requirements and standards for consolidation,and the published consolidated financial statements,taking the International Public Sector Accounting Standards as a benchmark.