Public Accounting and IPSAS in Portugal： The Accounting Standardization System for Public Administrations

The Accounting Standardization System for Public Administrations （SNC-AP） was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal, which will take effect from January 1, 2017, although there were pilot entities that are already applying it in the year 2016. The reasons for the approval of these accounting regulations are presented in the approval diploma itself, the existence of a strong fragmentation and outdated accounting standardization for the public sector. This paper intends to analyze the public accounting reform in Portugal based on the SNC-AP and the impacts that it will determine in public institutions in terms of accounting in relation to the previous POC-P regime and sectoral plans as well as the resources involved in the Implementation. Likewise, it is intended to assess whether all public bodies subject to its adoption will proceed to its implementation on January 1, 2017, as planned. For this purpose, the data available on this subject will be used, in particular those of the Directorate-General for the Budget of the Ministry of Finance.

Belgian Public Accounting： Towards Accrual Accounting

Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.

Evaluation of the Impact of International Accounting Standards Board （IASB） Framework Concepts on the Public Accounting Profession

Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined the accounting information systems beyond the knowledge discernment of the average users and stakeholders. Public accounting profession＇s overreliance on the ever-changing IASB conceptual frameworks and their subsequent publications International Financial Reporting Standards （IFRS） standards has strongly compromised the ethics and objectivity of the profession, especially the accounting fundamental qualitative characteristics of the fair representation. Public accountants are, by ethics, required to issue an accurate, independent, and objective opinion of the financial state of the reporting entity. A review of various literatures from the IASB and the related bodies including independent auditors was employed during the evaluation process so as to minimize bias and evaluate objectively. The results revealed that currently, the IASB conceptual frameworks and IFRS contain inconsistent and opposing objectives including an inconclusive definition of elements and measurement basis mainly of profit and loss transactions and other comprehensive income, and hence the public accounting profession has been ethically challenged and compromised. Financial reporting is now premised on estimates, judgments, and models as opposed to a definitive measurement in accounting. A recommendation of further study on the IASB fundamental qualitative characteristics of decision usefulness should be pursued objectively.

Performance on the 2011 Certified Public Accountant （CPA） Examination for Large, Middle, and Small Historically Black Colleges and Universities （HBCUs）

There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of certified public accountants （CPAs） to the profession. Therefore, the performance of candidates from HBCUs should be of interest to various constituents including educators, employers, parents, students, and other stakeholders. The purpose of this paper is to provide statistical performance on the 2011 CPA examination for large, middle, and small HBCUs based upon the number of testing events taken. Taking a testing event is not the same as passing a testing event. This was the dichotomy between quantity and quality of HBCUs＇ performances. For large HBCUs, Morehouse University, North Carolina Agricultural and Technical State University （NC A＆T）, and Tennessee State University （TSU） were cited. For middle HBCUs, Albany State University, Norfolk State University （NSU）, and North Carolina Central University （NCCU） were cited. For small HBCUs, Alcorn State University, Fisk University, and University of Maryland Eastern Shore （UMES） were cited. The dichotomy between quantity and quality is real.

An Analysis on the US New Media Public Diplomacy Toward China on WeChat Public Account

Nowadays, with the development of the Internet, especially the mobile Internet, the appearance of WeCbat has a deep influence on the communication among people, WeChat public accounts have changed a lot to the experience of getting information for people of all ages at the same time. As a new platform for public diplomacy, many foreign embassies and consulates in China have built their own public accounts of WeChat. These public accounts have become a new type of media to learn about these countries＇ culture, society, and so on. The paper takes the WeChat public account of the US embassy in China as an example, collecting information during a period of time and summarizing their characteristics and revelations. As a model of new media public diplomacy, WeChat public accounts have a silent transforming influence of public diplomacy. In addition, the new media public diplomacy plays an important role in promoting the development of China＇s public diplomacy strategy, which increasingly becomes a useful supplement to China＇s foreign policy. Therefore, in the mobile lnternet era, the research of new media public diplomacy has an important implication.

IPSAS and Accounting Systems in the Italian Public Administrations： Expected Changes and Implementation Scenarios

This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.

International Public Sector Accounting Standards （IPSAS） Implementation in the European Union （EU） Member States

The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.

Application of International Public Sector Accounting Standards in Vietnam in Current Conditions

The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.

Exploring Public Finance Management Reform and Building up Model of General State Accounting （GSA）： The Case of Vietnam

There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. Through the receipt of funds from the state budget, the organizations in the public sector use country＇s resources towards the implementation of objectives as well as social policies set by national government. Therefore, most countries will aim to gradually improve the management of public finance, but control of public finance has faced challenges because of the existing limitations As a result, the public finance management needs to be reformed. In Vietnam, this process has been performed in recent years. To enhance the effectiveness of improvement, public finance has to combine with the transformation of public sector accounting. In fact, there are a lot of researches in public sector accounting together with financial management. However, in the world, from the past to present, very little research has been conducted to examine the change in management to the public finance and relationship to public accounting, especially to the model of general accounting. Because of the significance of above matters, the main purposes of this paper are to identify the role of public finance and the process of reforming it and to build up the new model in Vietnam, called as General State Accounting （GSA） which is applied for Vietnamese government in the near future. By using the mixed method for research, the author will analyze the figures of last budget data, administer the described statistics, and collect information about the budget from Vietnamese experts.

A Study of the Factors Affecting Choice of the Accounting Profession

An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 （three periods）. The factors affecting candidates＇ choices to be an accountant professional were gathered under five groups. The factors ＂influence of immediate surroundings＂, ＂prestigious social status of the profession＂, ＂high life-long income potential＂, ＂flexible working hours＂, and ＂future guarantee of the profession＂ had higher factor loadings than other factors.

十四行诗新媒体影响提升研究——基于“商籁诗社”微信公众号的实证探索

随着科技水平的迅猛发展,新媒体日益成为文化传播的重要载体,其中,微信公众平台的出现更是在极短的时间内就成为用户获取信息的主要入口和场所。而十四行诗作为一种具有深厚历史底蕴的诗歌体裁,在世界文学史上享有重要地位,并产生了深远影响。因此,本文主要通过对“商籁诗社”公众号的实证研究,以5W模式为理论框架,探讨在新媒体环境下,如何利用公众号更好地促进十四行诗的传播,以期在一定程度上为我国新媒体诗歌宣传提供新的视角与思考。

The Choice of Accounting Firm： Based On the ＂Supply Side＂ Structural Reforms

Supply-side structural reform brought different opportunities and challenges to various industries. Here, the author focuses on the influence of supply -side reform to accounting firm which as the high-end service industry, and firms how to cope with this reform, promote the healthy development of industry and economy.

The Choice of Accounting Firm： Based On the ＂Supply Side＂ Structural Reforms＂

Supply-side structural reform brought different opportunities and challenges to various industries. Here, the author focuses on the influence of supply -side reform to accounting firm which as the high-end service industry, and firms how to cope with this reform, promote the healthy development of industry and economy.

The Benefit of State Audit and Significance to Enhancing the Validity of Vietnamese State Budget Accounting

For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.

Enhancing Sustainability in Forestry Using Material Flow Cost Accounting

Forestry is an applied science related to the sustainable management of natural resources. Many scientific disciplines influence forest science including ecology, economics and other social sciences. In this paper, it is proposed to promote the sustainable management of forest resources using a method coming from the Environmental Management Accounting discipline. The method is Material Flow Cost Accounting, which assists managers to recognize material and energy inefficiencies in production processes and create cost savings for the organization. Through a study of the methodology and using forestry examples, it is shown that Material Flow Cost Accounting can be a useful tool for forest managers, either in Public Forest Service, or other forestry organizations.

我国房屋养老金制度:背景与框架

房屋安全既是城市安全运行的重要组成部分,也是人民“安居”的重要保障。为破解房屋安全管理难题,强化房屋全生命周期的安全保障,应加快研究完善房屋安全全生命周期管理制度,包括研究建立房屋养老金制度。本文聚焦房屋养老金制度“为什么建”“建什么”“如何建”,梳理地方有益探索实践,重点分析房屋养老金资金来源和如何实施管理等关键问题,提出由公共账户、个人账户、补充账户三个账户组成的房屋养老金制度设计框架,明确房屋养老金的主要资金来源、适用范围、统筹使用等内容,进而提出有序推进房屋养老金制度实施的政策建议。

Relationship between the Current Account Balance Ratio and Salary Ratio in Japanese Municipal Hospitals

Background: While public municipal hospitals in Japan are supported by public financing and are less likely to fail than private hospitals, more than half are in financial deficit. Hospitals running at a deficit may have poorer outcomes and less investment in maintenance of human or physical capital, as well as increased rates of patient adverse events. We sought to clarify the relationship between municipal hospital surpluses or deficits and salary expenditures. Methods: We extracted financial data for 253 general hospitals of 300 beds or more from financial statements for the 2013 fiscal year available in the Yearbook of Public Firms, Edition for Hospital. From these data, we calculated account balance ratios and compared the average value of the ratio of labor to the output (salary ratio) for each group using analysis of variance (ANOVA). Results: The salary ratios of hospitals in the surplus group were significantly lower than the salary ratios of hospitals in the deficit group (55.5% vs. 49.4%;p p = 0.342). In the surplus group, the average value of salary ratios was different among the three-bed count groups (mean salary ratio: 53.0% vs. 48.5% vs. 47.4%;ANOVA p = 0.012). In addition, there was a significant difference in mean value between the 300-bed group and ≥500 beds group (mean salary ratio: 53.0% vs. 47.4%;p = 0.002). Conclusion: This study suggests that maintaining a favorable salary ratio to the current account balance is a useful proxy of fiscal health, and interventions to improve the salary ratio may be effective in improving municipal hospital management. Furthermore, among well-managed municipal hospitals, larger hospital size may confer some advantage in purchasing power.

基于WCI的省级公共图书馆微信公众号运营现状与策略

文章运用定量与定性相结合的分析方法,对我国31家省级公共图书馆微信公众号进行网络调研,从整体传播力、篇均传播力、头条传播力和峰值传播力4个维度测算其微信传播力指数(WCI),再结合推文内容综合评价其微信公众号运营状况,提出公共图书馆微信公众号运营策略,即重视推文质量,挖掘地域特色;丰富推文类型,拓宽互动渠道;注重头条建设,增强传播优势。

公立医院数据资产入表财务管理路径与框架研究

目的在遵循国家行政事业性国有资产管理相关法律法规和财政部《关于加强行政事业单位数据资产管理的通知》的前提下,探索公立医院数据资产财务管理的路径。方法按照《政府会计准则》和数据资产相关业务模式的特性,借鉴企业数据资产入表的路径,构建公立医院数据资产入表、会计核算、报告全流程财务管理框架。结果通过构建公立医院数据资产财务管理框架,切实保障了公立医院国有资产的安全与完整,规范了医院数据资产的财务管理。结论医院数据资产入表的财务管理路径与框架的创新构建,对后续出台相关政策、开展相关研究具有借鉴意义。

公立医院成本核算体系建设与优化

近年来,我国医疗卫生体制发生了重大而深刻的变化,公立医院发展受到诸多挑战,公立医院要想获得长远发展,应不断提升成本核算管理水平,最大限度减少损耗。目前公立医院所采取的是较为粗放式的成本核算方法,难以与现阶段成本管理要求相适应。文章以某医院为研究对象,分析其在成本核算及管控过程中存在的问题,并据此提出优化其成本核算和管控的对策建议,以期为其他公立医院进行成本核算提供参考。