国际公共部门会计准则的回顾、基本框架及其启示

本文通过回顾国际公共部门会计准则 (IPSASs) 的发展史, 从公共部门财务报告的目标、会计核算基础、会计要素的分类、定义、确认和计量, 以及财务报表的列报等方面, 简要地介绍了国际公共部门会计准则的基本框架及其对我国开展公共部门会计改革和会计标准制定的启示。

The Review, Conceptual Framework of International Public Sector Accounting Standards and their Implications

This paper reviews the history of setting International Public Sector Accounting Standards (IPSASs) published by the International Public Sector Accounting Standards Board (IPSASB) and outlines the conceptual framework implied in current IPSASs by analyzing the objective of financial reporting in the public sector, accounting basis adopted, the classification, definitions, recognition and measurement of the elements of financial statements and the presentation of financial statements as well. Based on these analyses, it also put forward several implications on the accounting reform and accounting standards setting in the public sector in China.