2012年--外文翻译-- 政府预算会计：英美会计编制（节选）

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1、 3400 单词， 18000 英文字符， 5000 汉字 出处： Jones R. Budgetary accounting in national governments: Anglo versus American accountingJ. Financial Accountability & Management, 2012, 28(3): 286-305. Budgetary Accounting in National Governments: Anglo versus American Accounting ROWAN JONES The purpose of this pape

2、r is to offer an understanding of US federal budgeting and accounting technique, in context, using the UK governments system as a comparator. The accounting literature rarely discusses US federal budgeting and accounting technique. The system is unique among the major Anglophone countries in that, a

3、lthough it is of course cash-based, it is also obligation-based. It can be said to be the polar opposite of an accrual-based budgeting and accounting system. Given that so much of the global debate since the 1980s has been about accrual bases, it is important to understand the US federal government

4、system. And since the UK governments system currently provides a definitive example of accrual-based budgeting and accounting, that system is used here as a natural comparator. The technical differences between the US and UK systems naturally buttress and reflect fundamental differences in the two g

5、overnments themselves, given that public money and politics are inseparable. The next section of this paper explains the constitutional and legal relationships between the US government and its budgetary accounting system, using the same relationships in the UK as a comparator. This makes clear that

6、 the US system is primarily a system of control by the legislature, whereas the UK system is primarily one of control by the executive. The third section explains the essence of the US federal governments obligation-based budgeting, contrasted with accrual budgeting. Focusing on the technical accounting differences, it uses the definitive example of a depreciable capital asset. Institutions of the US federal government have a long history of responding to accrual accounting assaults on obl