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在过去的25年中,许多国家公共部门开展了成效显著的新公共管理改革,尤其是针对权责会计制。为了协调公共财务信息系统的多样性,国际公共部门会计准则应运而生。尽管两者相互关联,国际公共部门会计准则的产生过程却鲜为人知。本研究旨在检视世界各国中央/地方政府对国际公共部门会计准则的权责会计制的采用程度,并探讨影响其采用程度的因素。在研究方法上,为了采集当地专家的相关信息,我们编制了专门的问卷,在全球范围内选取国家形成一个样本,并进行施测。该研究开启了迈向权责会计制的重要一步,特别是国际公共部门会计准则式的权责会计制,因为一些国家的中央政府相当不情愿采用这一制度,特别是商业性权责会计制发展完善的国家。
In the past 25 years, the public sector in many countries has made remarkable new public administration reforms, especially for accrual accounting. In order to coordinate the diversity of public financial information systems, the International Public Sector Accounting Standards came into being. Although the two are interrelated, the emergence of IPSAS has little been known. The purpose of this study is to examine the extent to which central and local governments in all countries apply IPSAS accounting for accrual accounting and to explore the factors that affect their adoption. In the research method, in order to collect the relevant information of local experts, we compiled a special questionnaire to select a country on a global scale to form a sample and carry out testing. The study opened a significant step towards accountability and accountability, in particular the IPSAS accrual accountability system, which is reluctantly adopted by the central government in some countries, especially the commercial accountability system A well-developed country.