The New Governmental Reporting Model: Is it a "Field of Dreams"?
评估GASB要求州和地方政府按权责发生制编制合并财务报表的提案，分析其对公民使用财务报告的影响，发现直接效益有限但可能间接减少官员机会主义行为。
Abstract This article evaluates the proposed accounting standards of the Governmental Accounting Standards Board (GASB) that would require state and local governments to report consolidated financial statements. The GASB recently proposed an accounting standard which would require state and local governments to report consolidated financial statements prepared on the accrual basis of accounting. The proposal is in response to long standing calls for reform of governmental accounting. The goal is to improve financial reports so that they are more useful and understandable. We examine the extant accounting and political economics literature for the purpose of determining whether entity-wide, accrual-basis financial reports are likely to provide a benefit to a major class of constituents, citizens. Our analysis suggests that there is little reason to expect these reforms to increase citizen use of governmental financial reports. Some evidence does exist, however, to suggest that citizens will benefit indirectly from the requirement of the GASB regarding accrual-basis reporting. Current governmental accounting practices provide political managers with discretion over the timing of recognition of revenues and expenditures. It is not surprising that politicians frequently choose to recognize transactions in manners which advance their self interests. Relative to modified accrual, the accrual basis of accounting reduces managers' ability to opportunistically report the results of operations. Because it is relatively more costly to advance political interests under an accrual basis of reporting, government officials will be less likely to engage in activities which have a long-term negative consequence for the citizens.