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PUBLIC FINANCIAL MANAGEMENT REFORMS: THE ROLE OF IPSAS IN LATIN-AMERICA

机译：公共财务管理改革：IPSAS在拉丁美洲的作用

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摘要

During the last 30 years, many public administration reforms promoted by New Public Management have been undertaken. These reforms have spread to Latin-American countries and include changes in governmental accounting systems, where the implementation of International Public Sector Accounting Standards (IPSASs) has been a stimulus for modernization. This article aims to clarify the situation of IPSASs implementation in the Latin-American context as well as the stimuli for and effects of their implementation. The analysis shows that there is an emerging international trend to adopt IPSASs in Latin-American countries although at the same time, there are evident obstacles to achieving reform goals. In Colombia, reforms are still underway, and the usefulness of IPSASs to improve decision-making at an organisational level cannot be evaluated. Meanwhile, in Peru, the modernization is more rhetorical than real, and many efforts remain to be made for the effective implementation. Copyright (C) 2016 John Wiley & Sons, Ltd.
机译：在过去的30年中，新公共管理促进了许多公共行政改革。这些改革已蔓延到拉丁美洲国家，其中包括政府会计制度的变化，在该制度中，国际公共部门会计准则（IPSAS）的实施一直是现代化的动力。本文旨在阐明拉丁美洲范围内实施IPSAS的情况以及实施这些措施的刺激和效果。分析表明，在拉丁美洲国家，采用国际公共部门会计准则正在出现一种新兴的国际趋势，尽管与此同时，实现改革目标显然存在障碍。在哥伦比亚，改革仍在进行中，无法评估公共部门会计准则在组织一级改善决策的有用性。同时，在秘鲁，现代化比实际更讲究实际，为有效实施还有许多工作要做。版权所有（C）2016 John Wiley＆Sons，Ltd.

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