摘要
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。
Over the past 25 years,significant New Public Management(NPM)reforms,particularly towards accrual accounting,have characterized the public sector in many countries.The diversity in public financial information systems created a need for harmonization,resulting in the elaboration of the International Public Sector Accounting Standards(IPSAS).Despite their relevance,little is known on the adoption process of IPSAS.This study aims to examine to what extent IPSAS(-like)accrual accounting is adopted in central/local governments worldwide as well as to investigate which factors affect the differing level of their adoption.Methodologically,a specific questionnaire constructed to obtain relevant information from local experts was sent worldwide to a sample of countries.The study reveals an important move to accrual accounting,particularly to IPSAS accrual accounting,for which there still remains a level of reluctance mainly in central governments,especially in countries where businesslike accrual accounting has been developed.
出处
《国际行政科学评论（中文版）》
2015年第3期149-168,共20页
International Review of Administrative Sciences
