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...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.展开更多
Beijing-Tianjin-Hebei region is connected by geography and water veins with strong complementary advantages.The coordinated development of Beijing,Tianjin and Hebei is a major national strategy put forward by the Chin...Beijing-Tianjin-Hebei region is connected by geography and water veins with strong complementary advantages.The coordinated development of Beijing,Tianjin and Hebei is a major national strategy put forward by the Chinese government in the new historical period.However,Beijing,Tianjin and Hebei are faced with common problems such as water shortage,serious water pollution,over-exploitation of groundwater and fragile water ecology.The synergy governance of water resources is the basis and key issue behind the coordinated development of the tree areas.This paper analyzes the water problem in Beijing-Tianjin-Hebei region and the status of water resources accounting and discusses the basic ideas of inspecting water resources management and innovating water accounting system.In this paper,a fi ne,standardized,water accounting system is established,which is permitted for inter-sustainable use of water resources.On this basis,this paper proposes to keep in line with Australian water accounting standards and to establish General Purpose Water Accounting for disclosure of water accounting reports,based on accrual basis,so as to build a new mechanism of coordinated governance of Beijing-Tianjin-Hebei water resources.Finally,in order to demonstrate the optimization mechanism of Beijing-Tianjin-Hebei water resources coordinated management,this paper applies General Purpose Water Accounting to Beijing Waterworks Group Co.,Ltd.展开更多
In the last 20 years, public administrations in Belgium have completely reformed their accounting systems. The new system consists in combining double-entry general accounting with budgetary accounting, which is tradi...In the last 20 years, public administrations in Belgium have completely reformed their accounting systems. The new system consists in combining double-entry general accounting with budgetary accounting, which is traditional in the public sector. The accounting reform of 2003 marks a turning point in the history of accounting of the federal State and federated entities （regions and communities）. The Brussels-capital region is the first federated entity to embark on the adventure and implement the new accounting system in 2006. The aim of this article is to introduce the legislative framework and the different implementation steps of the accounting reform in the Brussels-capital region and to provide a financial analysis of the region. The objective is to see if the region has a good financial situation. To do this, this paper analyses the data from the balance sheet and the income statements from 2008 to 2011. On one hand, it analyzes the evolution of the region＇s different results; and on the other hand, it presents different financial ratios. It also analyzes the evolution of the regional debt. This paper concludes that, although expenses and the debt are increasing, the situation of the region is not worrying, because of good budgetary performances, sophisticated financial management, and law loans rates. Even if the results of the analysis don＇t have to be interpreted as the same way as for a private company, the annual accounts provide interesting information that can be used to improve public finance.展开更多
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...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.展开更多
文摘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.
基金funded by Beijing Social Science Fund(18GLB012)Social Science Fund of Beijing Education Commission(SM201810037004).
文摘Beijing-Tianjin-Hebei region is connected by geography and water veins with strong complementary advantages.The coordinated development of Beijing,Tianjin and Hebei is a major national strategy put forward by the Chinese government in the new historical period.However,Beijing,Tianjin and Hebei are faced with common problems such as water shortage,serious water pollution,over-exploitation of groundwater and fragile water ecology.The synergy governance of water resources is the basis and key issue behind the coordinated development of the tree areas.This paper analyzes the water problem in Beijing-Tianjin-Hebei region and the status of water resources accounting and discusses the basic ideas of inspecting water resources management and innovating water accounting system.In this paper,a fi ne,standardized,water accounting system is established,which is permitted for inter-sustainable use of water resources.On this basis,this paper proposes to keep in line with Australian water accounting standards and to establish General Purpose Water Accounting for disclosure of water accounting reports,based on accrual basis,so as to build a new mechanism of coordinated governance of Beijing-Tianjin-Hebei water resources.Finally,in order to demonstrate the optimization mechanism of Beijing-Tianjin-Hebei water resources coordinated management,this paper applies General Purpose Water Accounting to Beijing Waterworks Group Co.,Ltd.
文摘In the last 20 years, public administrations in Belgium have completely reformed their accounting systems. The new system consists in combining double-entry general accounting with budgetary accounting, which is traditional in the public sector. The accounting reform of 2003 marks a turning point in the history of accounting of the federal State and federated entities （regions and communities）. The Brussels-capital region is the first federated entity to embark on the adventure and implement the new accounting system in 2006. The aim of this article is to introduce the legislative framework and the different implementation steps of the accounting reform in the Brussels-capital region and to provide a financial analysis of the region. The objective is to see if the region has a good financial situation. To do this, this paper analyses the data from the balance sheet and the income statements from 2008 to 2011. On one hand, it analyzes the evolution of the region＇s different results; and on the other hand, it presents different financial ratios. It also analyzes the evolution of the regional debt. This paper concludes that, although expenses and the debt are increasing, the situation of the region is not worrying, because of good budgetary performances, sophisticated financial management, and law loans rates. Even if the results of the analysis don＇t have to be interpreted as the same way as for a private company, the annual accounts provide interesting information that can be used to improve public finance.
文摘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.
