International experiences in whole of government financial reporting: lesson-drawing for Spain

被引：13

作者：

Brusca, Isabel ^{[1
]}

Montesinos, Vicente ^{[2
]}

机构：

[1] Univ Zaragoza, E-50009 Zaragoza, Spain

[2] Univ Valencia, E-46003 Valencia, Spain

来源：

PUBLIC MONEY & MANAGEMENT | 2009年 / 29卷 / 04期

关键词：

D O I：

10.1080/09540960903035023

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

This article focuses on whole of government accounts from a comparative perspective and identifies key lessons for Spain and other European countries with a continental accounting system. The authors examine the issues involved in whole of government financial reporting in New Zealand, Australia, the UK and North America. They conclude that whole public sector consolidated accounts are not currently feasible in Spain and that consolidation should start at each level of government.

引用

页码：243 / 250

页数：8

共 26 条

[1]

AASB, 2007, 1049 AASB

[2]

[Anonymous], INT PUBL SECT ACC ST

[3]

[Anonymous], J PUBLIC POLICY, DOI DOI 10.1017/S0143814X00004918

[4]

Barrett P., 1997, Whole of Government Financial Reporting (or Putting on a Happy Face), 1 August 1997