政府会计外文文献

Agenda,Volume12,Number3,2005,pages211-226IssuesinAccrualAccountingandBudgetingbyGovernmentAllanBartonheadoptionofaccrualaccountingandbudgetingsystemshasbeencentraltotheprogramofCommonwealthPublicSectorreformsoverthepast20years.ThereformsareexplainedinpublicationssuchasDepartmentofFinance(DOF,1994a,b),NationalCommissionofAudit(1996);GuthrieandParker(1998);andWanna,KellyandForster(2000).Theywereheraldedwithmuchpraiseandpromiseforimprovementsintheefficiencyofresourcemanagementandeffectivenessinpolicydelivery,andinenhancedtransparencyofinformationandaccountabilitytoParliamentandthepublic.However,whilemajorimprovementshavebeenmadeinthesematters,significantconcernsremainaboutthenewsystemsandtheyhavecreatedmanyproblems.Thefundamentalfeaturesofthenewfinancialmeasurementsystemsandtheproblemstheyhavecreatedarereviewedinthepaper.Theproblemsarisefromthescrappingoftheformercashaccountingandbudgetingsystem(CABS)upontheintroductionofaccrualaccounting,andsecondly,fromthesimultaneousintroductionoftwodistinctlydifferentaccrualaccountingandbudgetingsystems(AABS)—theAustralianAccountingStandards(AAS)systemandtheGovernmentFinanceStatistics(GFS)system.Itiscontendedthat:•aCABsystemshouldbereintroducedbecauseitprovidednecessaryinformationforthemanagementofgovernmentfiscalpoliciesandcash;•onlyoneAABsystemshouldbeused;•theGFSsystem,asupgraded,shouldbetheoneadoptedasitprovidestheinformationrequiredbygovernments,andtheAASsystemshouldbediscontinuedasithaslimitedrelevancetotheenvironmentofgovernments;•theCABsystemshouldbedesignedasanintegralcomponentoftheAABsystem.Thispaperbeginsbybrieflyexaminingtheroleofaccountingasafinancialmanagementinformationandreportingsystemingovernment,andthenatureandrolesofgovernmentsoastoestablishitsfinancialinformationneeds.Ithenexaminethenatureofeachofthethreeaccountingsystemsandthetypesofinformationprovidedbyeach,followedbymyconclusionsandrecommendations.ThepaperisconfinedtotheactivitiesofthegeneralgovernmentsectoroftheCommonwealthGovernmentandtotheinformationpublishedinregularAllanBartonisEmeritusProfessorintheSchoolofBusinessandInformationManagement,TheAustralianNationalUniversity.TAllanBarton212governmentfinancialstatements.Whileitdoesnotrefertostateandterritorygovernments,thesameprinciplesapplytothem.AccountingasaFinancialManagementInformationandReportingSystemThepurposeofanaccountingsystemistoprovideusefulfinancialinformation.Inthepublicsectorcontext,accountingshouldberegardedasafinancialmanagementinformationandreportingsystem(FMIRS)foruseofmanagement,parliamentandthepublicasthekeystakeholders.TheAustralianAccountingStandardsBoard’sStatementofAccountingConcepts(SAC)statesthatitshouldreportinformationusefulfordecisionmakingintheuseofresources,performancemeasurementandaccountabilitypurposes(SAC2,1990:paras43-45).Informationcanbeusefulonlyifitsatisfiescertaincriteriaandisappropriateforthefunctionsandrolesoftheaccountingentity.Thesecriteriacompriserelevance,reliability,comparabilityandunderstandability,andareexplainedinSAC3(1990:para5).Relevantinformationmustrelatetothepurposesforwhichitistobeused,thatis,thedecisionsmade,measurementandassessmentoffinancialpositionandperformance,andthefulfilmentofaccountabilityobligations.Toberelevantandtimely,itmustbetailoredtosuittheoperatingenvironmentoftheentityandtheconceptsbeingmeasured.Reliableinformationrequiresthatitrepresentsfaithfullythetransactions,conceptsandresultsofoperationsthatitpurportstorepresentanddosowithoutbiasorundueerror.Comparableinformationrequirestheuseofconsistentaccountingconceptsandpracticessothatlikeinformationcanbevalidlycomparedwithinandbetweenstatements,overtimeandbetweenentities.Understandabilitymeansthatusersarereadilyabletocomprehendwhattheinformationpurportstomean.Thisrequiresthatthepresentationofinformationmustnotbeobfuscatedbyirrelevantinformation,non-disclosureofkeyitems,andinappropriateterminology,classificationofitemsoraccountingpractices.Thefirstthreecriteriaforusefulinformationareinterrelatedandtheyallimpactonunderstandability.Thesecriteriacomprisethenecessaryconditionsforthefinancialstatementstopresenta‘trueandfair’viewofthefinancialresultsofanentity’sactivities.FMIRScantakeavarietyofformsaccordingtotheinformationrequiredfromthem.Theymayencompasscashtransactionsonly(cashbasedaccounting)orallcashandaccrualtransactions(partialaccrualaccounting);theymayincludeotheraccountingevents,thatis,non-transactionswhichaffectincomeandwealthsuchasassetconsumptioncharges(thatis,fullaccrualaccounting);theymayadoptinitialtransactionpricesofassetsandliabilities(historiccostaccounting)ortheircurrentmarketvaluesasthebasisofincomeandwealthmeasurement(currentvalueaccounting);andtheymayusethedollarmeasuringrodasaunitofexchangeorasaunitofgeneralpurchasingpower(realvaluesystems).Finally,thesystemscanrelatetothepastandrecordactualtransactionsandevents,ortoexpectedfuturetransactionsandevents.AccrualAccountingandBudgetingbyGovernment213TheonlyfinancialreportwhichcanbepreparedinthecashbasedaccountingsystemistheCashFlowStatement,andtheonlyassetreportedisthec