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据《世界日报》报道,世界银行已决定委托国际会计师联盟拟定全球公家机构会计准则,预计2000年完成。目前,新西兰、英国和美国都实施公家会计准则,世界银行准备研究这几国的会计制度,再提出公家会计准则。未来特殊法人和地方自治体在国内外金融市场发行债券时,必须根据会计准则公开财务状况,才能得到投资人的信任。
According to the “World Journal” report, the World Bank has decided to commission the International Federation of Accountants to prepare global accounting standards for public institutions, is expected to be completed by 2000. Currently, New Zealand, the United Kingdom and the United States are implementing public accounting standards, the World Bank prepares to study the accounting system in these countries, and then put forward public accounting standards. In the future when special public corporations and local governments issue bonds in financial markets both at home and abroad, they must disclose their financial status in accordance with accounting standards in order to get the trust of investors.