1、 本 科 毕 业 论 文 外 文 资 料 翻 译本 科 毕 业 论 文 外 文 资 料 翻 译 系系 别：别： 经济系 专专 业：业： 会计学 姓姓 名：名： 学学 号：号： 201201 年年 月月 日日 外文原文 Issues in Accrual Accounting and Budgeting by Government The adoption of accrual accounting and budgeting systems has been central to the program of Commonwealth Public Sector reforms over th
2、e past 20 years. They were heralded with much praise and promise for improvements in the efficiency of resource management and effectiveness in policy delivery, and in enhanced transparency of information and accountability to Parliament and the public. However, while major improvements have been ma
3、de in these matters, significant concerns remain about the new systems and they have created many problems. The fundamental features of the new financial measurement systems and the problems they have created are reviewed in the paper. The problems arise from the scrapping of the former cash account
4、ing and budgeting system upon the introduction of accrual accounting, and secondly, from the simultaneous introduction of two distinctly different accrual accounting and budgeting systems the Australian Accounting Standards system and the Government Finance Statistics system. It is contended that: A CAB system should be reintroduced because it provided necessary information for the management of government fiscal policies and cash; only one AAB system s
