ABSTRACT

Discussion to date has focused on whether business-style accrual accounting fits the public sector, rather than analysing which alternative options of accrual accounting best serve the needs of public sector stakeholders. This paper looks at what the primary users of government accounting information actually need and describes a new analytical approach that can be used to assess the existing public sector financial accounting standards. The author then presents the most suitable conceptual framework for the public sector. The paper argues that the income statement first approach is better than the balance sheet approach for the public sector.

中文翻译：

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导出公共部门财务会计概念框架的一致自下而上的方法

摘要

迄今为止的讨论集中在商业式权责发生制会计是否适合公共部门，而不是分析哪些应计制会计替代方案最能满足公共部门利益相关者的需求。本文着眼于政府会计信息的主要用户实际需要什么，并描述了一种可用于评估现有公共部门财务会计准则的新分析方法。然后，作者提出了最适合公共部门的概念框架。该论文认为，对于公共部门而言，损益表优先法优于资产负债表法。