政府會(huì)計(jì)對(duì)其理論，職能和準(zhǔn)則的評(píng)定【外文翻譯】

1、1畢業(yè)論畢業(yè)論文（文（設(shè)計(jì)設(shè)計(jì)）外文原文）外文原文原文：GovernmentAccounting:AnAssessmentofTheyPurposesanStardsGovernmentaccountingfinancialreptingaimstoprotectmanagepublicmoneydisgeaccountability.Thesepurposesthenatureofpublicgoodstaxfinancinggive

2、risetodifferenceswithcommercialaccounting.ThisisnotyetreflectedeitheringovernmentaccountingstardsinEnglishspeakingdevelopednationsininternationalpublicsectaccountingstards.Alloftheseareheavilyinfluencedbyprivatesectpract

3、iceswhichfavourtheaccrualbasisconsolidatedrepting.Thisarticlearguesfagradualsymmetricapproachtoaccrualsacombinationofgovernmentwidefundrepting.Theauthalsoproposessomebroadaccountingprinciplestopromotepoliticaleconomicacc

4、ountability.Attheinternationallevelgovernmentaccountinghasattractedconsiderableattentionfseveralreasons:●Thescalefunctionsofmoderngovernmentsinbothrelativeabsoluteterms(WldBank1997).Memoneyrequiresmefinancialaccounting.M

5、anagingwithlessmoneynecessitatesadifferentkindofaccounting—costaccounting—fimprovingefficiencyeconomy.●Accountingisregardedasaweaponagainstfraudwasteingovernment.Donnationsinternationalganizationshaverealizedthevalueofac

6、countinginmaintainingsoundfinancialsystems.Withoutreliableaccountingnumberstheydonotknowwherethemoneywentletalonehowwellitwasspent.●Theaccountingprofessionhasdiscoveredthepotentialfextendingitsskillsservicestothepublicse

7、ct.●Englishspeakingdevelopednationshavecoalescedtochampionanewkindofgovernmentaccounting.●Twoglobalwks—ComparativeInternationalGovernmentAccountingResearch3offinancialaid.Inthesevoluntaryexchangesinfmationisusedtopredict

8、agovernmentsabilitytocarryoutthetermsofcontracts.afterthetransactionsaremadeaccountinginfmationisusedtomonitcontractualperfmance.Governmentsarelessinclinedtodisclosefinancialinfmationtothosewithoutleverageoveritatleastin

9、theshttermsuchasindividualtaxpayers.Itisherethatmatystardsseektoincreasetheinfmationaccessofthosewhoareleastabletodemittoenfcetheirrighttoknow.Theexerciseofaccountabilityrequiresinstitutionsinbothsensesoftheterm:namelyga

10、nizationsrulesofthegame(WldBank2002p.4).Ingovernmentaccountingtheserefertostardsettingbodiesthestardstheypromulgate.TheseinstitutionsofgovernmentaccountinginindividualcountriesareextensivelydocumentedintheCIGARliterature

11、willnotbecoveredinthisarticle.Itishoweverimptanttodescribethegeneralpurposesofgovernmentaccountingindertocontrastitwithcommercialaccounting.PurposesofGovernmentAccountingGovernmentaccountinghasthreepurposes.Itsbasicpurpo

12、seistosafeguardthepublictreasurybypreventingdetectingcruptiongraft.Cruptioningovernmentexistsinvariousfmsisnurturedbyincentives(RoseAckerman1978).Thisisanacuteprobleminpodevelopingcountriesbutcruptionisnotlimitedtothem(R

13、oseAckerman.1999).GitingarecentreptbytheInternationalMoaryFund(IMF)theInternationalDevelopmentAssociationThomas(2001p.38)observedthatheavilyindebtedpocountrieslackthepracticesproceduresnecessaryfbudgetingmonitingreptingo

14、ntheuseofpublicresources.Whileitistemptingtolinkcruptionwithdictatshipcruptioncanalsooccurinademocracydespitethechecksbalancesbuiltintothemachineryofgovernmenttothwartexposefiscalmisconduct.Fexamplemethanacenturyafterits

15、DeclarationofIndependencetheUnitedStatesstillneededamunicipalrefmmovementtoemphasizebasicfinancialrecdkeepingtofightcruptioninlocalgovernments(Ghan2001).Theintermediatepurposeofgovernmentaccountingistofacilitatesoundfina