澳大利亚的政府预算与会计,原来采用收付实现制,从1999—2000财政年度起,改为权责发生制。其改革的方式、范围以及引入的深度,与新西兰相似。改革的背景及过程 (一)1980年末,澳大利亚各州面临着严重的财政困难,两个主要州立银行宣布倒闭。这些因素,引发了对公共部门采用权责发生制的大讨论。 Australia’s government budget and accounting, the original receipt and payment system, from 1999-2000 fiscal year, replaced by accrual basis. Its modalities, scope, and depth of introduction are similar to those in New Zealand. Background and process of reform (a) At the end of 1980, the Australian states were facing serious financial difficulties and the two major state banks announced the collapse. These factors led to a big discussion of the accrual basis in the public sector.