THE CONTRIBUTION OF INTERNATIONAL ACCOUNTING STANDARDS TO IMPLEMENTING NPM IN DEVELOPING AND DEVELOPED COUNTRIES

ANDRES NAVARRO GALERA; MANUEL PEDRO RODRIGUEZ BOLIVAR

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THE CONTRIBUTION OF INTERNATIONAL ACCOUNTING STANDARDS TO IMPLEMENTING NPM IN DEVELOPING AND DEVELOPED COUNTRIES

机译：在发展中国家和发达国家实施国际会计标准对实施国际会计准则的贡献

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In recent years, numerous countries have undertaken administrative reforms to implement New Public Management (NPM) postulates. The implementation of NPM involves new information needs for decision taking by public managers. In this context, public sector accounting plays a key role as an information system for the successful implementation of NPM. The International Federation of Accountants (IFAC) is undertaking an international accounting harmonisation project to establish high-quality public sector standards to meet the new information requirements under NPM worldwide. This article examines the capability of IFAC accounting measurement bases to meet information needs under NPM postulates, in both developing and developed countries, analysing the differences between these types of countries. The National Accounting Standard Setters (NASS) of 47 countries were asked about the usefulness and viability of Fair Value Accounting (FVA) to implement NPM postulates, especially those concerning improved efficiency, enhanced information transparency and benchmarking analysis.

机译：近年来，许多国家已经进行了行政改革，以执行新公共管理（NPM）的规定。 NPM的实施涉及新的信息需求，供公共管理人员做出决策。在这种情况下，公共部门会计作为成功实施国家预防机制的信息系统起着关键作用。国际会计师联合会（IFAC）正在进行一项国际会计协调项目，以建立高质量的公共部门标准，以满足全球NPM下新的信息要求。本文研究了发展中国家和发达国家的IFAC会计计量基础满足NPM假设下的信息需求的能力，并分析了这些类型的国家之间的差异。向47个国家的国家会计准则制定者（NASS）询问了公允价值会计（FVA）实施NPM假设的有用性和可行性，特别是那些涉及提高效率，增强信息透明度和基准分析的假设。

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《Public Administration and Development》 |2007年第5期|p.413-425|共13页
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ANDRES NAVARRO GALERA; MANUEL PEDRO RODRIGUEZ BOLIVAR;
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7. 1975 Butteroil Food Aid Program. Proposed Regulation (EEC)of the Council establishing general rules concerning the supply of milk fats as food aid under the 1975 program to certain developing countries and internationalagencies. Proposed Regulation (EEC) of the Council concerning the supply of milk fats as food aid under the 1975 program to certain developing countries and international agencies. Proposed Decision of the Councilconcerning the determination with the recipient developing countries and agencies of the manner of implementation of the food aid in milk fats provided under EEC Regulations above. (submitted by the Commission to the Council). COM (75) 139 final, 4 April 1975. [O] . 1975

机译：1975年Butteroil食品援助计划。理事会的拟议条例（EEC），根据1975年的计划，向某些发展中国家和国际组织制定关于作为粮食援助供应乳脂的一般规则机构。理事会关于根据1975年方案向某些发展中国家和国际机构提供乳脂作为粮食援助的拟议条例（EEC）。理事会的拟议决定关于与受援国发展中国家和机构确定实施上述欧洲经济共同体条例规定的奶油食品援助的方式。（由委员会提交理事会）。 COm（75）139决赛，1975年4月4日。

THE CONTRIBUTION OF INTERNATIONAL ACCOUNTING STANDARDS TO IMPLEMENTING NPM IN DEVELOPING AND DEVELOPED COUNTRIES

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