The relationship between government accounts and national accounts, with special reference to the netherlands
AbstractNational accounts are a macro-economic accounting system that is compiled on the basis of a globally harmonized accounting standard, that is SNA93/ESA95. To a large extent, the SNA93/ESA95 accounting principles are also suitable for government (micro-)accounting purposes, if only because the accounts drawn up according to this standard are comparable across (types of) units and over time. That facilitates performance monitoring and benchmarking. In addition, the ESA95 guidelines and procedures deal with innovative transactions and accounting, which increases the credibility of the accounts. Finally, accounts for government units are then directly comparable with the macroeconomic accounts, which facilitates the link between forecasts for the national economy and drawing up government budgets. This paper also describes the present conversion of government accounts to national accounts for the government sector in the Netherlands and the plans of the Dutch government to change from a cash-based to an accrual government accounting system. Copyright 2004 Blackwell Publishing Ltd.
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Bibliographic InfoArticle provided by International Association for Research in Income and Wealth in its journal Review of Income and Wealth.
Volume (Year): 50 (2004)
Issue (Month): 2 (06)
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Web page: http://www.blackwellpublishing.com/journal.asp?ref=0034-6586
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- Zdeněk Hrdlička & Jana Ištvánfyová & Leoš Vítek, 2010. "The System of Accounting for Government Tax Revenues," Politická ekonomie, University of Economics, Prague, vol. 2010(2), pages 253-270.
- Maria Antónia Jorge de Jesus & Susana Margarida Jorge, 2012. "Governmental Accounting versus National Accounts: Implications of different accounting bases on EU member-States Central Government deficit/surplus," Working Papers Series 2 12-01, ISCTE-IUL, Business Research Unit (BRU-IUL).
- Maria Antónia Jesus & Susana Jorge, 2010. "From Governmental Accounting to National Accounting: Implications on the Portuguese Central Government Deficit," Notas Económicas, Faculdade de Economia, Universidade de Coimbra, issue 31, pages 24-46, June.
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