Government Finance Statistics versus Accrual Accounting Standards as the Basis for Financial Reporting and Budgeting on the Operating, Financing and Investing Performance of Governments

我们三分之一以上的经济活动受到公共开支管理程序的制约。然而，财务报告委员会最近协调GFS和AASS的决定将从根本上重塑公共部门财务报告。协调制度有一定的好处，但这项建议值得仔细考虑，因为目前尚不清楚统一的政府财政服务制度是否能更好地服务社会的需要，以及更全面地加强公营部门的问责性。这项研究着眼于关键利益相关者群体的不同信息需求，将提供澳大利亚对替代GFS方法和实践的首批开创性实证调查之一。

More than one third of our economic activity is subject to public expenditure management processes. However, recent decisions of the FRC to harmonize GFS and AASs will fundamentally reshape public sector financial reporting. Harmonization has certain benefits, but the proposal warrants careful consideration as it is unclear whether a converged GFS system will better service the needs of the community and enhance public sector accountability more generally. Focusing on the heterogeneous information needs of key stakeholder groups, this study will provide one of the first pioneering empirical investigations of alternative GFS methods and practices in Australia.