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欧盟国家的会计和财政报告

2025-07-18 国际货币基金组织风与林

概述

本研报探讨了欧盟国家政府会计基础从现金基础转向权责发生制的趋势，以及权责发生制信息在财政统计中的使用情况。研究基于 PwC/Eurostat 会计成熟度调查和 IFAC/CIPFA 国际公共部门财务问责指数，分析了 27 个欧盟成员国的会计实践现状，并探讨了权责发生制信息在欧盟成员国公共财政统计报告中的应用程度。

会计实践现状

会计基础转向权责发生制：19 个欧盟成员国已达到较高的会计成熟度，即正在或已经完成从现金基础向权责发生制的过渡。预计到 2025 年，另外 6 个国家也将完成或显著提高会计成熟度。
会计实践多样性：尽管欧盟国家总体上呈现向权责发生制过渡的趋势，但各国会计实践仍存在很大差异。这主要受国家特定因素影响，如会计历史、法律体系、机构框架等。
会计成熟度分组：根据会计成熟度和报告基础，27 个欧盟成员国被分为四类：
- 现金国家：德国和荷兰，对权责发生制改革持怀疑态度，中央政府会计仍以现金基础为主。
- 迈向权责发生制国家：塞浦路斯、希腊、意大利、马耳他、爱尔兰，已开始向权责发生制过渡，预计到 2025 年将完成或显著提高会计成熟度。
- 正在迈向权责发生制国家：奥地利、比利时、克罗地亚、匈牙利、波兰、葡萄牙、罗马尼亚、斯洛文尼亚和斯洛伐克，会计成熟度较高，中央政府已采用权责发生制，但其他子部门仍需进一步发展。
- 成熟的权责发生制会计国家：保加利亚、捷克共和国、丹麦、爱沙尼亚、芬兰、法国、拉脱维亚、立陶宛、西班牙和瑞典，已在全国范围内实施权责发生制会计。

权责发生制信息在财政统计中的应用

财政统计基础：欧盟成员国的财政统计（包括 EDP 和 GFS）以权责发生制为基础，但数据来源多为现金基础或混合基础。
数据转换调整：从现金数据转换为权责发生制数据需要进行多种调整，包括债权债务余额变化、税收征收滞后、债务溢价和折扣、养老金负债计算等。2022 年和 2023 年的调整幅度高达 GDP 的 4.5%。
非金融资产和养老金负债：欧盟财政统计的主要弱点在于非金融资产和养老金负债数据。非金融资产数据更新频率低、存在滞后，养老金负债数据大部分未纳入 GFS/ESA 报告。
资产负债表分析：由于非金融资产和养老金负债数据的缺失，欧盟国家尚未进行充分的资产负债表分析。成员国和 Eurostat 主要关注赤字和债务，尚未制定协调一致的资产负债表分析方法。

未来展望

会计系统改革：欧盟国家需要进一步完善会计系统，以更好地支持权责发生制财政统计。理想的会计系统应具备以下特征：
- 捕捉现金、预算和权责发生制数据。
- 涵盖所有资产和负债，包括养老金、准备金、自然资源等。
- 识别需要合并抵消的交易和余额。
- 能够生成定期、及时的报告。
- 提供足够的细节，以便于会计和统计数据的核对。
- 具备质量保证和审计功能。
权责发生制信息的应用：随着权责发生制会计的普及，预计欧盟国家将更多地利用权责发生制信息编制财政统计，从而提高数据质量和效率，并为财政决策提供新的视角。

研究结论

欧盟国家正在积极推进政府会计基础向权责发生制的转变，但会计实践仍存在多样性。权责发生制信息在财政统计中的应用程度有限，主要受非金融资产和养老金负债数据缺失的影响。未来，欧盟国家需要进一步完善会计系统，以更好地支持权责发生制财政统计，并开展资产负债表分析，为财政决策提供更全面、可靠的信息。

*The author(s) would like to thankJohn Verrinder of Eurostat for hiscomments and suggestions and Maximilien Queyranne forIMF Working PaperFiscal Affairs DepartmentAccounting and Fiscal Reporting in EU CountriesSagéde Clerck, Joe Cavanagh, Mariano D’Amore*Authorized for distribution byCarolina RenteriaApril 2025IMF Working Papersdescribe research in progress by the author(s) and are published to elicitcomments and to encourage debate.The views expressed in IMF Working Papers are those of theauthor(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.ABSTRACT:ThisWorking Paperexplores the relationship between the uptake of accrual basis of accountingin government and the use of the resultant accrual information in fiscal statistics, using the European Union(EU) as a case study. The Paper looks at the current state of accounting practices in the general governmentsector (GGS) of the 27 EU member states. The studyof accounting practiceis based primarily on two sourcesthat provided a comprehensive picture of government accounting in all the 27 member states, namely thePwC/Eurostat survey of Accounting Maturities of EU Governments and the International Federation ofAccountants and the Chartered Institute of Public Finance and Accountancy (IFAC/CIPFA) International PublicSector Financial Accountability Index. The analysis thenuses data compiled by Eurostat, the EU statisticaloffice, toexplore theextent to which the accrual information is being used in the separate statistical reporting ofEU member state public finances. The study draws out some general observations which may be of relevanceto all countries during accounting and fiscal reportingreforms.RECOMMENDED CITATION:Sagé de Clerck, Joe Cavanagh, and Mariano D’Amore. 2025. “Accounting andFiscal Reporting in EU Countries”, IMF Working Paper No. 2025/148.H10, H30, H50, H60, H70, H83, O52accrual accounting, accounting reforms, fiscal reporting, fiscalstatistics, reconciliationSdeClerck@imf.org;joe.cavanagh1@gmail.com;mariano.damore@uniparthenope.it JEL Classification Numbers: his guidance.Keywords: [Type Here]Author’s E-Mail Address: Accounting and Fiscal Reportingin EU CountriesPrepared bySagé de Clerck, Joe Cavanagh,andMariano D’Amore11The author(s) would like to thankJohn Verrinder of Eurostat for hiscomments and suggestions and Maximilien Queyranne for hisguidance. INTERNATIONAL MONETARY FUNDContentsGlossary...............................................................................................................................................................4I.INTRODUCTION............................................................................................................................................5A.Focus of the Study..............................................................................................................................5B.Institutional Background......................................................................................................................5OVERVIEW OF ACCOUNTING PRACTICE IN EUROPE...................................................................................6A.Comparison of PwC/Eurostat and IFAC/CIPFA Surveys....................................................................6B.Cluster Analysis–Suggested Groupings...........................................................................................8ACCRUAL ACCOUNTING AND FISCAL STATISTICS......................................................................................9A.Using Accrual Data in Fiscal Statistics................................................................................................9Statistical reporting by EU member states..............................................................................................9EU fiscal statistics–source data...........................................................................................................11Adjustments needed to convert cash source data to accrual fiscal statistics........................................14B.Reporting on EU Member State Balance Sheets..............................................................................17Coverage of stocks and flows in EU fiscal statistics..............................................................................17Assembling balance sheets for EU member states...............................................................................21Balance sheet analysis–international experience................................................................................23C.How Can Accrual Accounting Reforms Help in the Future?.............................................................24D.CONCLUSIONS....................................................................................................................................28Appendix I. Accounting Maturities....................................................................................................

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