[Autom. eng. transl.] As is well known, the need to produce reliable public finance statistics, based on solid accounting practices, led to the start of the so-called "harmonization process", that is, to the organic review, and to the common factor, of the set of rules underlying the micro level production of the budgets by the Italian public administrations. In this context, the legislator intervenes by imposing: - the preparation of uniform rules and a common integrated chart of accounts for their formation; - the extension of the economic-patrimonial accounting to the administrations that to date applied only the financial accounting - the definition of a taxonomy for the reclassification of the accounting and budget data for the public administrations kept to the civil accounting regime; - the adoption of budget plans divided into missions and programs; - the adoption of a consolidated general government balance sheet with its own companies, companies or other controlled bodies. The adoption of economic-patrimonial accounting is particularly relevant: its introduction responds, in fact, to multiple objectives, referable, in general, to the satisfaction of micro and macro management, programming and control needs within the institution or coming from external stresses to the same. The objective of the legislator, in particular, is the creation of a single multidimensional integrated accounting system, both financial and economic-equity, which also in a future perspective can become an essential reference for the budget analysis for the country system.
|Translated title of the contribution||[Autom. eng. transl.] The adoption of the economic-patrimonial accounting: starting points and the verification of the relative operative procedures|
|Number of pages||7|
|Journal||FINANZA E TRIBUTI LOCALI|
|Publication status||Published - 2018|
- armonizzazione contabile