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

我国三分之一以上的经济活动受制于公共支出管理程序。 然而，财务报告委员会最近关于统一政府财务报告系统和会计准则的决定将从根本上重塑公共部门的财务报告。 统一有一定的好处，但建议值得仔细考虑，因为目前还不清楚一个统一的政府财政服务系统是否能更好地满足社会的需要，并更普遍地加强公共部门的问责。 专注于异质信息的主要利益相关者群体的需求，这项研究将提供在澳大利亚的替代GFS的方法和做法的第一个开拓性的实证调查之一。

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.