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首页> 外文期刊>Risk Governance & Control: Financial Markets & Institutions >CASH TO ACCRUAL ACCOUNTING: DOES IT MEAN MORE CONTROL FOR THE PUBLIC SECTOR? THE CASE OF REVENUE FROM NON-EXCHANGE TRANSACTIONS
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CASH TO ACCRUAL ACCOUNTING: DOES IT MEAN MORE CONTROL FOR THE PUBLIC SECTOR? THE CASE OF REVENUE FROM NON-EXCHANGE TRANSACTIONS

机译：现金转账：公共部门是否需要更多控制权？非交换交易收入的情况

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摘要

Within the New Public Management, a fundamental role is played by changes in accounting measurement and recognition systems (in this case, the literature speaks specifically of New Public Financial Management). It has been substantially characterized by a gradual shift from cash to accrual accounting. In light of it, this paper aims to analyze some of the most significant conceptual and practical implications associated with the use of accrual accounting in the public sector – such as Italy’s, where most entities still use cash accounting – by looking closely at that full-accrual standard that seem to best show the system’s innovative reach: IPSAS 23 – Revenue from Non-Exchange Transactions (Taxes and Transfers). The switch-over broadens the scope of the accounting system, thereby leading to the recognition and consequent valuation of all the resources of any public-sector entity in its financial statements. As is often the case, though, greater utility implies greater complexity and innumerable elements of uncertainty are evidently still present.
机译：在新公共管理中，会计计量和确认系统的变化起着根本作用（在这种情况下，文献专门谈到新公共财务管理）。它的主要特征是从现金逐渐过渡到权责发生制。有鉴于此，本白皮书旨在通过仔细研究整个过程，分析与在公共部门使用权责发生制会计相关的一些最重要的概念和实践含义，例如意大利的大多数实体仍在使用现金会计。权责发生制标准似乎最能体现该系统的创新能力：IPSAS 23 –非交换交易（税收和转移）收入。转换扩大了会计系统的范围，从而导致在其财务报表中对任何公共部门实体的所有资源进行确认并据此进行了估值。但是，通常情况下，更大的效用意味着更大的复杂性，并且显然仍然存在无数不确定因素。

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