一、国际架构:权责发生制会计的流行欧洲国家以及世界其他各国,最近见证了各层级政府会计制度发生的深刻变革。这些变革究其本质,都是为了能够利用相关的高质量财务信息最终实现透明和问责的目标。主要受私人部门的启发,这些国家几乎一...一、国际架构:权责发生制会计的流行欧洲国家以及世界其他各国,最近见证了各层级政府会计制度发生的深刻变革。这些变革究其本质,都是为了能够利用相关的高质量财务信息最终实现透明和问责的目标。主要受私人部门的启发,这些国家几乎一致地提出推行权责发生制会计(Lapsley et al.,2009)。一方面,在构建一个坚实的权责发生制会计参考框架的工作中。展开更多
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 fr...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.展开更多
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 t...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.展开更多
This paper's objective is to examine the relationship between public and private sectors through the mechanisms of public intervention in the market. With the financial and economic crisis of 2008, there has been a c...This paper's objective is to examine the relationship between public and private sectors through the mechanisms of public intervention in the market. With the financial and economic crisis of 2008, there has been a coordination of states (G20) for the implementation of affirmative action in order to support the international financial system. Our hypothesis is that resource dependence is the basis of all interactions between the public and private sectors. The fact that the public sector bails out private sector activity shows that it is beneficial to citizens through employment and taxes repaid by the company and all this contributes to social stability. Here we develop an argument in two phases. The first is to revisit the question of the relationship between the state and the market. The second part develops the hypothesis by focusing on the interdependence of resources. The theory of resource dependence often applied to international relations and inter-organizational business has allowed us to highlight the correlation between public and private sectors展开更多
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...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。展开更多
文摘一、国际架构:权责发生制会计的流行欧洲国家以及世界其他各国,最近见证了各层级政府会计制度发生的深刻变革。这些变革究其本质,都是为了能够利用相关的高质量财务信息最终实现透明和问责的目标。主要受私人部门的启发,这些国家几乎一致地提出推行权责发生制会计(Lapsley et al.,2009)。一方面,在构建一个坚实的权责发生制会计参考框架的工作中。
文摘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.
文摘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.
文摘This paper's objective is to examine the relationship between public and private sectors through the mechanisms of public intervention in the market. With the financial and economic crisis of 2008, there has been a coordination of states (G20) for the implementation of affirmative action in order to support the international financial system. Our hypothesis is that resource dependence is the basis of all interactions between the public and private sectors. The fact that the public sector bails out private sector activity shows that it is beneficial to citizens through employment and taxes repaid by the company and all this contributes to social stability. Here we develop an argument in two phases. The first is to revisit the question of the relationship between the state and the market. The second part develops the hypothesis by focusing on the interdependence of resources. The theory of resource dependence often applied to international relations and inter-organizational business has allowed us to highlight the correlation between public and private sectors
文摘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。