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L?impatto della contabilità euro-compatibile in un?auspicabile evoluzione del patto di stabilità interno

Author

Listed:
  • Massimiliano Ferraresi
  • Leonzio Rizzo

Abstract

In questo contributo si discute come il saldo utile per individuare l?obiettivo del patto di stabilità interno, calcolato utilizzando la contabilità euro-compatibile, possa portare ad una ripartizione dell?indebitamento consolidato della PA molto diversa da quella che si avrebbe utilizzando la contabilità di competenza mista, attualmente usata per calcolare l?obiettivo del patto di stabilità interno per i comuni. La contabilità euro-compatibile classifica infatti alcune voci rilevanti del conto corrente per cassa, che invece nella contabilità di competenza mista sono classificate per competenza ed inoltre elimina dal conto capitale le voci relative alle partite finanziarie. Si utilizzano i dati dei consuntivi 2009-2011 aggregati per i comuni italiani applicando la contabilità euro-compatibile e quella di competenza mista. Quindi si approfondisce il ruolo delle partite finanziarie e degli aggiustamenti contabili, necessari a raccordare le due contabilità, analizzando la loro distribuzione distinta per zona geografica e per regione: il contributo all?indebitamento varia, sia a livello di comparto comunale, che tra un comune e l?altro a seconda della contabilità utilizzata.

Suggested Citation

  • Massimiliano Ferraresi & Leonzio Rizzo, 2015. "L?impatto della contabilità euro-compatibile in un?auspicabile evoluzione del patto di stabilità interno," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2015(3), pages 31-57.
    • Handle: RePEc:fan:epepep:v:html10.3280/ep2015-003002
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    More about this item

    Keywords

    patto di stabilità interno; indebitamento netto; saldo euro-compatibile; saldo di competenza mista; partite finanziarie; aggiustamenti contabili;
    All these keywords.

    JEL classification:

    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

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