Comparative Issues in Local Government Accounting by Elio Borgonovi, Eugenio Anessi-Pessina (auth.), Eugenio
By Elio Borgonovi, Eugenio Anessi-Pessina (auth.), Eugenio Caperchione, Riccardo Mussari (eds.)
In contemporary years there were a couple of major reforms in neighborhood govt accounting practices all over the world. whereas the explicit purposes for those alterations range, a standard issue is the expanding desire for governments to degree the efficacy and potency in their functionality. Nowhere is that this pattern extra obvious than on the neighborhood executive point.
This booklet goals to offer a comparative foreign point of view on neighborhood executive accounting concepts, and gives particular instances related to diverse financial, political and cultural stipulations. international locations receiving prolonged remedy comprise Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the uk and the USA. jointly, the essays provide a cutting-edge tackle those concerns and determine key concerns for destiny research.
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Executive agencies, legislative bodies and the courts), the armed forces and political parties; all of which are involved in exercising the sovereign power of the state. Their "products" are consumed by the whole society and, as such, should be financed mostly by taxes to prevent the ability to pay to dictate the distribution of such services. Sometimes governments impose assessments to pool resources for financing common-goods projects, or charge fees for regulatory services. But these should be supplemental to taxes as the main financing source.
A number of reservations have been expressed over this system of capital accounting, which can be summarised as follows: (a) The costs of services were linked to financing decisions and not to the actual use of assets. This was exacerbated where the useful lives of assets did not coincide with borrowing periods where the capital was financed by loans. (b) Meaningful comparisons of the operating costs of local authorities could not be made because of (a) above. g. the non-capitalisation of revenue financed assets.
Washington, DC: The Urban Institute, 1994. Tang, Y. et. aI. Accounting and Finance in China. Hong Kong: Longman, 1992. S. Department of the Treasury. Consolidated Financial Statements of the United States Government, 1997. Washington, DC: USGPO, 1998. S. General Accounting Office. Profiles of Existing Government Corporations. Washington, DC: USGPO,1989. S. Office of Management and Budget. Budget of the United States Government. Budget Systems and Concepts. Washington, DC: USGPO, 1997. S. Office of Management and Budget.