Host: 上海立信会计金融学院

  • ISSN 2096-9554
  • CN 31-2074/F
Volume 35 Issue 1
Jan.  2021
Turn off MathJax
Article Contents
Article Navigation >  Accounting and Economic Research  > 2021  >  35(1): 64-76
Zhao Junying. 2021. Research on Comparability of Government Comprehensive Financial Reports: A Perspective of Similarity of Government Consolidated Financial Statements Standard. Accounting and Economic Research, 35(1): 64-76.
Citation: Zhao Junying. 2021. Research on Comparability of Government Comprehensive Financial Reports: A Perspective of Similarity of Government Consolidated Financial Statements Standard. Accounting and Economic Research, 35(1): 64-76.
shu

Research on Comparability of Government Comprehensive Financial Reports: A Perspective of Similarity of Government Consolidated Financial Statements Standard

  • Business School of Henan University, Kaifeng Henan 475004, China

  • Received Date: 2020-07-01
  • Publish Date: 2021-01-25
    Abstract
  • Accounting standards plays an important role in the financial reporting quality. This article uses the similarity coefficient to analyze the comparability of the Chinese government comprehensive financial report by comparing the similarities between the consolidated financial statement standards of China, Australia and the International Public Sector. The results show that consolidated financial statements standard between the International Public Sector and Australia is highly similar, while the similarities between China and Australia and between China and the International Public Sector are relatively low, which weakens the international comparability of the government comprehensive financial report of China. To improve the quality of government financial report, Chinese government is suggested to formulate an operable and specialized consolidated financial statements standard by taking account of domestic conditions and highlighting characteristics, so as to achieve the consistency of the compilation method of government financial report and the standard for government consolidated financial statement, and gradually promote the international harmony of government accounting standards.

     

    • FullText(HTML)
  • loading
    • References(34)
  • [1]
    蔡高锐, 张鹰, 刘晓静. 2018. 部门中性会计准则下澳大利亚政府财务报告的经验借鉴. 福州大学学报(哲学社会科学版) (6): 46−51.
    [2]
    崔学刚. 2020. 英国政府会计执行国际会计准则的经验与教训——兼论我国政府综合财务报告制度建设. 会计之友 (14): 2−9. doi: 10.3969/j.issn.1004-5937.2020.14.001
    [3]
    黄志雄. 2017. 政府综合财务报告试编阶段问题研究. 财政研究 (2): 38−50.
    [4]
    姜宏青, 魏小茹. 2019. 政府会计信息在政社合作管理中的应用与改进. 会计与经济研究 (3): 3−15.
    [5]
    荆新. 2017. 我国政府会计准则体系的结构与协调问题研究. 会计与经济研究 (1): 20−27.
    [6]
    李建发, 赵军营. 2016. 权责发生制政府综合财务报告制度下政府合并财务报表编制问题研究. 财政研究 (12): 2−13.
    [7]
    马蔡琛, 桂梓椋. 2020. 全面预算绩效管理视域下的政府会计准则体系构建——基于国际比较视野的考察. 河北学刊 (3): 132−139.
    [8]
    宋达飞, 丛树海. 2019. 信息需求视角下政府综合财务报告分析指标体系构建研究. 中央财经大学学报 (2): 13−23.
    [9]
    王虹. 2018. 基于“圈层分类”的政府综合财务报告框架与报表合并路径研究. 四川大学学报(哲学社会科学版) (1): 139−146.
    [10]
    韦晓晴, 孙国岩, 封美霞. 2019. 政府综合财务报告编报模式与质量评价研究. 财会月刊 (19): 76−82.
    [11]
    Abimbola, A., J. Madugba, and A. Adegboyegun. 2020. International Public Sector Accounting Standards adoption and implementation in Nigerian public sector. International Journal of Financial Research 11(1): 434−446.
    [12]
    Atuilik, A., B. Adafula, and N. Asare. 2016. Transitioning to IPSAS in Africa: An analysis of the benefits and challenges. International Journal of Social Science and Economic Research 1(6): 676−691.
    [13]
    Babatunde, S. 2019. Governmental financial reporting reforms and relationship marketing: An analysis of International Public Sector Accounting Standards implementation. Journal of Promotion Management 25(5): 700−721. doi: 10.1080/10496491.2019.1585600
    [14]
    Ball, I., and G. Pflugrath. 2012. Government accounting, making Enron look good. World Economics (13): 9−26.
    [15]
    Benito, B., I. Brusca, and V. Montesinos. 2007. The harmonization of government financial information systems: The role of the IPSASs. International Review of Administrative Sciences 73(2): 293−317. doi: 10.1177/0020852307078424
    [16]
    Biancone, P., S. Secinaro, and V. Brescia. 2016. Popular report and consolidated financial statements in public utilities. Different tools to inform the citizens, a long journey of the transparency. International Journal of Business and Social Science 7(1): 111−124.
    [17]
    Biondi, Y. 2016. The HM treasure’s island: The application of accruals based accounting standards in the UK government. Accounting in Europe 13(1): 81−102. doi: 10.1080/17449480.2016.1142096
    [18]
    Bruno, A., and I. Lapsley. 2018. The emergence of an accounting practice: The fabrication of a government accrual accounting system. Accounting, Auditing & Accountability Journal 31(4): 1045−1066.
    [19]
    Brusca, I., and J. C. Martínez. 2016. Adopting International Public Sector Accounting Standards: A challenge for modernizing and harmonizing public sector accounting. International Review of Administrative Sciences 82(4): 724−744. doi: 10.1177/0020852315600232
    [20]
    Charles, K. M., and V. K. Gabriel. 2020. Factors influencing implementation of accrual based International Public Sector Accounting Standards in Tanzanian local government authorities. Asian Journal of Economics, Business and Accounting 13(3): 1−25.
    [21]
    Cîrstea, A. 2014. The need for public sector consolidated financial statements. Procedia Economics and Finance 15: 1289−1296. doi: 10.1016/S2212-5671(14)00590-5
    [22]
    Cîrstea, A., C. S. Nistor, and A. T. Tudor. 2017. Consolidated financial statements—A new challenge for the public sector administration. Journal of Economic & Administrative Sciences 33(1): 43−65.
    [23]
    Cîrstea, S., and A. Cîrstea. 2015. Similarity or dissimilarity between public and private sector standards regarding consolidated reporting? Annals−Economy Series (4): 48−52.
    [24]
    Cohen, S., and S. Karatzimas. 2017. Accounting information quality and decision-usefulness of governmental financial reporting. Meditari Accountancy Research 25(1): 95−113. doi: 10.1108/MEDAR-10-2015-0070
    [25]
    Ding, Y., O. Hope, T. Jeanjean, and H. Stolowy. 2007. Differences between domestic accounting standards and IAS: Measurement, determinants and implications. Journal of Accounting and Public Policy 26(1): 1−38.
    [26]
    Fontes, A., L. Rodrigues, and R. Craig. 2005. Measuring convergence of National Accounting Standards with International Financial Reporting Standards. Accounting Forum 29(4): 415−436. doi: 10.1016/j.accfor.2005.05.001
    [27]
    Garrido, P., N. León, and A. Zorio. 2002. Measurement of formal harmonization progress: The IASC experience. The International Journal of Accounting 37(1): 1−26. doi: 10.1016/S0020-7063(02)00144-9
    [28]
    Gomes, P., I. Brusca, and M. Fernandes. 2019. Implementing the International Public Sector Accounting Standards for consolidated financial statements: Facilitators, benefits and challenges. Public Money & Management 13(3): 1−25.
    [29]
    Grossi, G., and F. Pepe. 2009. Consolidation in the public sector: A cross-country comparison. Public Money & Management 29(4): 251−256.
    [30]
    Heald, D., and R. Hodges. 2015. Will “austerity” be a critical juncture in European public sector financial reporting? Accounting Auditing & Accountability Journal 28(6): 993−1015.
    [31]
    Irwin, T. C. 2015. Defining the government’s debt and deficit. Journal of Economic Surveys 29(4): 711−732. doi: 10.1111/joes.12123
    [32]
    Krisement, V. M. 1998. An approach for measuring the degree of comparability of financial accounting information. European Accounting Review 6(3): 465−485.
    [33]
    Nyamori, R., S. Abdul-Rahaman, and G. Samkin. 2017. Accounting, auditing and accountability research in Africa: Recent governance developments and future directions. Accounting, Auditing & Accountability Journal 30(6): 1206−1229.
    [34]
    Ouda, H. A. 2014. A practical accounting approach for heritage assets under accrual accounting: With special focus on Egypt. International Journal on Governmental Financial Management 14(2): 1−18.
    • Relative Articles
    • Supplements(0)
    • Cited By

Catalog

    通讯作者: 陈斌, bchen63@163.com
    • 1. 

      沈阳化工大学材料科学与工程学院 沈阳 110142

    1. 本站搜索
    2. 百度学术搜索
    3. 万方数据库搜索
    4. CNKI搜索

    Figures(1)  / Tables(7)

    Get Citation
    PDF
    XML
    Article views (260) PDF downloads(669) Cited by()
    Proportional views
    Related
    Link 

    Copyright © 会计与经济研究备案序号: 沪ICP备09005481号-4

    /

    DownLoad:  Full-Size Img  PowerPoint
    Return
    Return