“制定欧洲公共部门会计准则的挑战性任务”

IF 4.6 Q1 BUSINESS, FINANCE
Susana Jorge, J. Caruana, Eugenio Caperchione
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引用次数: 5

摘要

欧盟委员会已着手制定统一的公共部门会计准则,该准则将适用于所有欧盟成员国(欧盟委员会,欧盟统计局,2013年)。根据欧盟统计局的说法,EPSAS是欧盟财政和预算一体化的必要工具,需要更严格、透明和可比的财务信息报告(同上)。最终目标是让欧盟成员国根据《马斯特里赫特条约》的要求,就债务和赤字水平进行更可靠的报告(欧盟委员会,欧盟统计局,2017)。为了使EPSAS实现被视为弥合微观和宏观报告水平之间差距的基石的宏伟目标,需要各学科的投入。EPSAS可以被视为一个多学科项目,来自不同领域的参与者在其中合作,每个人都利用自己的学科知识和方法,使用真正的综合方法。以他们的名义,EPSAS自然会涉及会计专业,即在微观层面生产和使用会计信息系统的专家。其中还包括审计员,因为他们在确保会计制度和随后的财务报告可靠方面发挥了作用。由于EPSAS涉及公共财政管理系统,因此还需要律师的专业知识,以及国家预算制定者和政策制定者的实际知识。考虑到微观和宏观系统的交织,经济学家和统计学家的专业知识不能被称为事后诸葛亮,但他们的学科专业知识需要在一开始就考虑在内。需要做出这样的努力,以便在微观和宏观层面上指定的目标使用共同语言的程度上实现概念上的协调。这种背景构成了争论和讨论的温床,特别是因为国家政府似乎并不认为其报告系统是静态的,并且总是在寻求改进和创新的方法(Brusca,Capercione,Cohen,&Manes-Rossi,2015)。本期特刊所载的论文采用了定性方法论的方法,处理了本次讨论的核心问题。这些研究将提供一些
本文章由计算机程序翻译,如有差异,请以英文原文为准。
‘The Challenging Task of Developing European Public Sector Accounting Standards’
The European Commission has embarked on the project to develop harmonised public sector accounting standards, that will be applicable for all EU member states (EC, Eurostat, 2013). According to Eurostat, the EPSAS are a necessary tool for fiscal and budgetary integration in the EU, and are required for more rigorous, transparent and comparable reporting of financial information (ibid.). The ultimate objective is to have more reliable reporting by EU member states, regarding the debt and deficit levels as required by the Maastricht Treaty (EC, Eurostat, 2017). In order for the EPSAS to achieve the ambitious target of being viewed as building blocks that could bridge the gap between microand macro-reporting levels, the input of various disciplines is required. The EPSAS might be seen as a multi-disciplinary project, in which actors from different fields work together, each drawing on their disciplinary knowledge and methods, using a real synthesis of approaches. By their name, EPSAS would naturally involve the accountancy profession, i.e. the experts in the production and use of accounting information systems at micro-level. These would include auditors as well, for their role in ensuring that accounting systems and the ensuing financial reports are reliable. Since EPSAS are dealing with public financial management systems, the expertise of lawyers is also required, together with the practical knowledge of national budget-setters and policy makers. Given the intertwining of the microand macrosystems, the know-how of economists and statisticians cannot be referred to as an afterthought, but their disciplinary expertise needs to be taken into consideration at the outset. Such effort would be required so that there is conceptual harmonisation to the extent that the targets specified at both microand macro-levels use a common language. This context constitutes a breeding ground for arguments and discussions, especially since national governments do not seem to perceive their reporting systems as static, and are always seeking ways to improve and innovate them (Brusca, Caperchione, Cohen, & Manes Rossi, 2015). The papers included in this Special Issue tackle matters at the very heart of this discussion, following qualitative methodological approaches. These pieces of research will offer some
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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