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首页> 外文期刊>Open Journal of Accounting >Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting
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Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting

机译：公共部门是否有特定的权责发生制标准？意大利政府会计的理论分析与协调

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This paper aims to analyse the principle of accrual accounting when applied to non-business-oriented companies, including most general government bodies. The analysis is carried out by referring to concepts that are well-established and firmly anchored to the “history” of accounting and which, today, allow us to define the principle of accrual accounting for “non-business” activities differently to that applicable to profitoriented companies. This also gives rise to a different interpretation of the economic result. This work subsequently provides a “fieldwork” analysis of how accrual accounting has been introduced in the Italian public sector through an on-going accounting harmonization project. Finally, this paper offers a critical examination of the current accrual basis recognised by the International Public Sector Accounting Standards (IPSAS), as compared to its theoretical definition. The conclusions of this paper support the theory that the IPSAS can contribute to the current harmonization of Italian government accounting, but also reverse.
机译：本文旨在分析应计会计原理在应用于非商业型公司（包括大多数一般政府机构）时的原理。分析是通过参考公认的概念和稳固的会计“历史”来进行的，而今天，这些概念使我们能够为“非商业”活动定义权责发生制的原则，与适用于以利润为导向的公司。这也引起了对经济结果的不同解释。随后，这项工作提供了一个“实地调查”分析，通过正在进行的会计协调项目，将应计会计引入意大利公共部门。最后，与理论定义相比，本文对国际公共部门会计准则（IPSAS）认可的当前权责发生制进行了严格审查。本文的结论支持以下理论：IPSAS有助于当前意大利政府会计的协调，但也可以逆转。

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