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本文的研究目的是从提倡更高透明度和国际化趋势的角度,分析选定的部分中东阿拉伯国家的公共财政信息披露水平。为此,我们考察了所选国家在线发布的财政报告,并将它们与国际会计师联合会发布的《国际公共部门会计准则(IPSAS)》中的财务报表及内容进行对比分析。结果显示,这些阿拉伯国家的公共财政信息透明度水平比较低。他们对IPSAS和IPSAS2的符合程度表现出相似性。然而,我们研究发现,作为对援助国和国际机构要求的响应,接受援助的国家正在实施一项国际标准规定的政策。而石油输出国在执行《国际公共部门会计准则》时压力较小。对实践工作者的启示本文的发现可能会引发阿拉伯国家公共管理者的兴趣,特别是海湾合作委员会(Gulf Cooperation Council countries)国家的公共管理机构及海湾地区咨询公司。对这些国家的财政立法及IPSAS1和IPSAS2的指标进行分析,将推动它们实施公共财政改革的进程。
The purpose of this paper is to analyze the level of public financial disclosure among some selected Middle East Arab countries from the perspective of promoting greater transparency and internationalization. To this end, we examine the financial reports published online by selected countries and compare them with the financial statements and contents of International Public Sector Accounting Standards (IPSAS) released by the International Federation of Accountants. The results show that these Arab countries have relatively low level of transparency in public financial information. Their similarities with IPSAS and IPSAS2 show similarities. However, our study found that, in response to requests from donors and international agencies, the receiving country is implementing a policy set by international standards. While oil-exporting countries are less pressured in the implementation of the International Public Sector Accounting Standards. Implications for Practitioners The findings of this article may raise the profile of public managers in Arab countries, especially public administrations in the Gulf Cooperation Council countries and Gulf consulting firms. An analysis of the fiscal legislation in these countries and the IPSAS1 and IPSAS2 indicators will push them forward in the process of implementing public finance reforms.