IPSAS 32及其在中国的适用性分析
面财务报告附注中列示PPP相关信息。三是加快大数据环境下政府会计信息化建设步伐,未来可在各地政府网站信息公开基础上,建立集中的政府财务报告信息披露平台,增加结构化与非结构化数据的列报,以利于信息使用者更好地做出决策。●
【参考文献】
[1] 徐玉德,田琳.PPP项目会计处理的国际经验借鉴与启示[J].财务与会计,2018(2):74-77.
[2] IPSAS 32.Service concession agreements:grantor[A].
[3] GASB Statements 60.Accounting and financial reporting for service concession arrangements[A].
[4] SFFAB 49.Public-private partnerships:disclosure requirements[A].
[5] 潘俊,陈志斌,刘子怡.制度环境、地方政府行为与政府会计准则制定[J].会计与经济研究,2013,27(6):17-23.
[6] NICOLA,et al.The economic effects of new PPP accounting treatments:a critical analysis of the IPSAS 32[J].Global Business and Economics Review,2016,18(3/4):310.
[7] 毛振華,袁海霞,刘心荷,等.当前我国地方政府债务风险与融资平台转型分析[J].财政科学,2018(5):24-43.
[8] CHAN C,et al.‘Public infrastructure financing:an international perspective’,productivity commission,Australian Government[D].Staff Working Paper,2009.
[9] PLUMMER E,et al.GASB No.34's governmental financial reporting model:evidence on its information relevance[J]. The Accounting Review,2007,82(1):205-240.
[10] FAIRCHILD L M,KOCH T W.The Impact of statedisclosure requirements on municipal yields[J].National Tax Journal,1998,51(4):733-753.
【参考文献】
[1] 徐玉德,田琳.PPP项目会计处理的国际经验借鉴与启示[J].财务与会计,2018(2):74-77.
[2] IPSAS 32.Service concession agreements:grantor[A].
[3] GASB Statements 60.Accounting and financial reporting for service concession arrangements[A].
[4] SFFAB 49.Public-private partnerships:disclosure requirements[A].
[5] 潘俊,陈志斌,刘子怡.制度环境、地方政府行为与政府会计准则制定[J].会计与经济研究,2013,27(6):17-23.
[6] NICOLA,et al.The economic effects of new PPP accounting treatments:a critical analysis of the IPSAS 32[J].Global Business and Economics Review,2016,18(3/4):310.
[7] 毛振華,袁海霞,刘心荷,等.当前我国地方政府债务风险与融资平台转型分析[J].财政科学,2018(5):24-43.
[8] CHAN C,et al.‘Public infrastructure financing:an international perspective’,productivity commission,Australian Government[D].Staff Working Paper,2009.
[9] PLUMMER E,et al.GASB No.34's governmental financial reporting model:evidence on its information relevance[J]. The Accounting Review,2007,82(1):205-240.
[10] FAIRCHILD L M,KOCH T W.The Impact of statedisclosure requirements on municipal yields[J].National Tax Journal,1998,51(4):733-753.
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