政府合并财务报告：它们是如何被使用的？

这份报告考察了合并政府账户在英国、澳大利亚、新西兰、加拿大和瑞典的使用状况。调查的一个关键发现是，财务报告的过于复杂性与国会议员财务知识的普遍缺乏使合并政府账户难以对政策制定者提供应有的帮助。许多评论家认为基于权责发生制的合并政府账户有助于宏观经济政策制定，可以改善议会监管与问责制，以及通过统合会计信息系统来促进政府的一体化。但是这样的观点没有考虑到合并政府账户的使用方式与使用者的实情。

This report examines the use being made of consolidated government accounts in the UK, Australia, New Zealand, Canada and Sweden. A key finding was that a combination of overly complex financial reporting and a lack of financial literacy among parliamentarians, is making it more difficult for policy makers to take advantage of the potential benefits available from consolidated government accounts. Consolidated, accruals-based government accounting has been promoted by many commentators as contributing to macroeconomic policy-making, enhancing parliamentary scrutiny and accountability, and facilitating a more joined-up approach to government by integrating accounting information systems. But such theoretical claims have not been tested against the reality of how such accounts are being used, and who is using them.

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