How to Profit from Defence: A Study in the Misapplication of Business Accounting to the Public Sector in Australia
How to Profit from Defence: A Study in the Misapplication of Business Accounting to the Public Sector in Australia
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如何从国防中获利：澳大利亚公共部门商业会计误用的研究
DOI：
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发表时间：
2004
期刊：
影响因子：
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通讯作者：
A. Barton
中科院分区：
文献类型：
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作者：
A. Barton
澳大利亚国防部的财务报表将其描述为一个利润很高的企业，向政府出售国防服务，赚取大量利润，支付大量股息，基本上自筹资金。有人认为，这些报表严重歪曲了该部的财务执行情况和状况。它由预算拨款供资，为国家提供国防服务，但根据政府通过的新公共管理改革，它必须像商业企业一样报告。但是，如果政府的财务报表要忠实地反映其财务结果，政府会计制度就必须适应其独特的业务环境。
The financial statements of the Australian Department of Defence portray it as a highly profitable business which sells defence services to the Government, earns a large profit, pays a substantial dividend and is largely self-funding. It is argued that the statements seriously misrepresent the financial performance and position of the Department. It is funded from a budget appropriation to provide defence services to the nation, but it is required to report as if it were a commercial business under New Public Management reforms adopted by the Government. But Government accounting systems must be adapted to their unique operating environments if their financial statements are to faithfully represent their financial results.