来源：中国注册会计师协会 作者：待查 编辑：zlcx
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简介：国际会计师联合会向20国集团多伦多会议建议：政府应该身体力行，实施自己倡导的理念，并遵守包括为上市公司制定的规则在内的规定
国际会计师联合会表示，更好的会计对于重建人们对主权债务的信心至关重要
（2010年6月24日/纽约）在本周发出的建议书中，国际会计师联合会（IFAC），这个成员组织和准成员组织遍布全球120多个国家的全球会计职业组织，呼吁20国集团领导人在6月26-27日加拿大多伦多峰会上采取广泛而迅速的行动，大幅提高政府透明度和问责制，以此作为促进全球金融稳定的措施。
“政府要求私营部门公司向投资者和利益相关方报告高质量的财务信息。现在是公共部门身体力行的时候了。”IFAC执行总裁伊恩·鲍尔说。“与财政和政府债务相关的问题需要采取国际协调的方式，而全球领导人迟迟没有解决这个问题。对某些欧洲国家主权债务的忧虑证明了这个问题的严重性和紧迫性——对主权债务的信心已经因会计和审计失败而被严重破坏，这些失败不仅发生在国家层面，也同样发生在地区、州和地方层面。”
IFAC表示，所有国家的纳税人、投资者和公民都有权获得有关本国政府的精确和完整的财务信息。他们应该要求本国政府提供全面的财政业绩和财务状况的情况，包括基于权责发生制的盈余或亏损计算方法，以及债务、其他负债、或有负债和担保、未来支出和支撑财力的详细信息。
IFAC建议书包括数项可付诸行动的具体建议，包括：
20国集团应鼓励各国政府采用权责发生制会计
当前世界上几大互相联系的经济体所采用的现金收付制会计缺乏透明度和问责制，无法计算评估财政政策和财政可持续性所必需的资产和债务，政府应改用已经要求所有国家上市公司采用的权责发生制会计。这样可更好地说明政府全部债务的状况，极大提高财务管理的质量，为所有利益相关方提供更好的信息。
“尽管权责发生制会计可带来如此明显的益处——事实上政府已经要求上市公司这样做了——很多政府继续采用现金收付制会计。”鲍尔先生继续说，“政治家经常批评企业注重短期财务成果，但典型的公共部门财务报告未能充分反映所有的资产和债务，而其中一些资产和债务对财务有着长期的影响。确实有很多国家的巨额行政部门退休金债务根本就没有在财务报告中反映出来。权责发生制会计将强迫政府采取长远的眼光，忠实地向公民说明我们的后代将为当前决策付出何种代价。”
提高刺激计划和紧急救助的透明度和问责制
全球金融危机迫使政府迅速行动，减缓金融市场的崩溃，阻止危机从一个国家蔓延到其他国家。很多政府启动了史无前例的刺激计划，提供就业、强化经济活动并对国内产业进行长期投资，以及开展紧急救助计划为银行提供资金，购买不良资产，为抵押借款持有者减少贷款。这些行动导致政府承担新的资产、债务和或有债务，都会对经济产生长期影响。
这些刺激和紧急救助计划必须有明确的综合财务报告机制，以便于投资者、纳税人和其他利益相关方理解这些项目的实际和预期效果，保证它们可以计量，并恢复对政府财政透明度的信心。上述机制也将有助于阻止效率低下、管理混乱和腐败。
采纳国际准则以提高财务信息质量
全球公共和私营部门会计及审计准则将提高全球财务信息质量，使其更协调一致，并进而促进财务信息的可比性，为全球投资者创造更加公平的环境，促进跨国投资流动，增强经济和金融稳定。
“我们敦促20国集团每个政府采纳并实施统一的全球公共部门会计准则，以及审计、审计师独立性和私营部门会计准则，展示他们处理全球问题的领导力。”鲍尔先生说。
重要的是，公共部门会计准则将提供有关政府债务和负债方面系统性风险的更好信息。采用国际准则不一定有助于避免当前的危机，但按照这样的准则得到的信息将有助于政府官员和其他团体评估政府财政政策的影响，缓和当前的危机并阻止未来发生危机。
“纳税人、投资者和公众理解政府在财政业绩、财务状况和现金流量等方面决策的全面影响至关重要。”鲍尔先生总结道，“作为纳税人资金的管理者，政府必须对自己的决策对当代和后代产生的财务影响负责，并保持透明，否则将有损公众信任。”
致20国集团的建议书全文已在IFAC网站发布（www.ifac.org/financial-crisis）。
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IFAC TO G20: GOVERNMENTS SHOULD PRACTICE WHAT THEY PREACH, FOLLOW RULES LIKE THE ONES THEY SET FOR PUBLIC COMPANIES
Better Accounting Essential to Rebuild Confidence in Sovereign Debt, Says International Federation of Accountants
（New York/June 24, 2010） – In a letter issued this week, the International Federation of Accountants （IFAC）， the global organization for the accountancy profession with members and associates in more than 120 countries, calls for broad and swift action by the G-20 leaders at their June 26-27 meeting in Toronto, Canada, to greatly improve government transparency and accountability as a means toward global fiscal sustainability.
“Governments require that private sector companies report high-quality financial information to their investors and stakeholders. Its time for the public sector to practice what it preaches,” said Ian Ball, CEO of IFAC. “The problems associated with public finance and government debt require a coordinated, international approach that global leaders have been slow to address. Sovereign debt concerns in European countries illustrate the stark implications and urgency of this issue – confidence in sovereign debt has been seriously damaged by accounting and auditing failures. These failures have occurred not only on the national level but also on the regional, state and local levels.”
Taxpayers, investors and citizens in all nations are entitled to accurate and complete financial information about their governments, according to IFAC. They should demand that their governments provide a comprehensive picture of fiscal performance and position. This includes an accrual-based measure of surplus or deficit as well as full details of debt, other liabilities, contingent liabilities and guarantees, and future expenditures and the resources needed to support them.
IFACs letter contains several specific, actionable recommendations, including:
The G20 Should Encourage Governments to Adopt Accrual-Based Accounting
Cash basis accounting, which is employed by governments in some of the worlds largest and most interconnected economies, lacks transparency and accountability. It does not measure many of the assets and liabilities necessary to assess fiscal policy and fiscal sustainability. Governments should instead adopt accrual-based accounting, which is required of public companies in all countries. This would provide a much better indication of all of a governments liabilities, significantly improve the quality of financial management, and provide better information for all stakeholders.
“Despite the clear benefits of accrual-based accounting – and the fact that governments require it for public companies – many governments continue to use cash accounting,” continued Mr. Ball. “Politicians often criticize businesses for being focused on short term financial results, but the typical public sector financial report does not adequately reflect all assets and liabilities, some of which have significant long term financial implications. Indeed, many countries have substantial civil service pension liabilities that are not reflected in their financial reports at all. Accrual accounting will compel governments to take a longer term view and be honest with citizens about how todays decisions will need to be paid for by future generations.”
Improve Transparency and Accountability of Stimulus Programs and Bailouts
The global financial crisis has forced governments to act quickly to alleviate the collapse of financial markets and prevent problems from spreading from one country to the next. Many governments have launched unprecedented stimulus programs, to provide jobs, economic activity and long-term investment in domestic industries, and bailout plans, to provide monies for banks, purchase “toxic” assets, and modify loans for mortgage-holders. These actions will result in new assets, liabilities, and contingent liabilities being assumed by governments, all of which have long-term economic implications.
These stimulus and bailout programs must have mechanisms for clear, comprehensive financial reporting so that their actual and intended outcomes can be understood by investors, taxpayers and other stakeholders, are measurable, and restore confidence in government fiscal transparency. These mechanisms will also help prevent inefficiency, mismanagement and corruption.
Adopt International Standards to Improve the Quality of Financial Information
Global accounting and auditing standards for both the public and private sectors will improve the quality of financial information around the world and make it more consistent. This, in turn, will facilitate the comparability of financial information, create a more level playing field for global investors, facilitate cross-border investment flows, and enhance economic and financial stability.
“We urge the individual G-20 governments to adopt and implement common global standards for public sector accounting – as well as for auditing, auditor independence and private sector accounting –as a demonstration of their leadership on these global issues,” Mr. Ball said.
Importantly, public sector accounting standards will provide better information regarding systemic risks associated with government debt and liabilities. While the use of international standards would not necessarily have helped avoid the current crisis, the financial information from such standards would help public officials and other groups assess the implications of governments fiscal decisions, and could have mitigated the current crisis and help prevent future crises.
“It is critical for taxpayers, investors and the general public to understand the full impact of decisions made by governments with respect to their financial performance, financial position and cash flows,” concluded Mr. Ball. “As the stewards of taxpayer funds, governments must be accountable for and transparent about the financial impact of their decisions on this and future generations. Anything less is a serious violation of the public trust.”
The letter to the G20 with the full recommendations is posted on the IFAC website （www.ifac.org/financial-crisis）。
About IFAC
IFAC （www.ifac.org） is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 159 members and associates in 124 countries and jurisdictions, representing more than 2.5 million accountants in public practice, education, government service, industry, and commerce.
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