题 目：Integrating Government's Fiscal Budgeting, Accounting and Statistics: Great Benefits and Formidable Challenges
时 间：
地 点：会计学院206会议室
报告人：James L. CHAN (陈立齐)
Emeritus Professor of Accounting at the University of Illinois at Chicago, Distinguished Overseas Professor at Peking University and Shandong University of Finance and Economics, as well as Professor by Special Appointment at the Research Institute of Fiscal Science, Ministry of Finance, China.
摘要：
Government responses to recent financial crises have imposed heavy burdens on the public finances of many countries, and exposed the weak links among the sources of fiscal information: budgets, accounts and finance statistics. In order to better understand the causes and effects of financial crises – as well as to predict them early and manage them effectively – the International Monetary Fund (IMF) recently proposed a standard on fiscal forecasting and endorsed the development of common standards for these three types of public fiscal reporting in its comprehensive effort to further improve fiscal transparency around the world.
We will assess the IMF initiative in terms of its benefits and costs. Whereas the claimed benefits are long-term and intangible, the immediate and financial costs of the proposed alignment of the three systems pose considerable challenge to the acceptance and implementation of the proposal. We will explore its likely implications for Chinese policies and practices in view of current status of
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