ترجمه مقاله چرا حسابداري دولتي و گزارشگري دولتي جدا هستند و بايستي متفاوت باشند

Governments are fundamentally different from for-profit business enterprises in several

important ways. They have different purposes, processes of generating revenues, stakeholders,

budgetary obligations, and propensity for longevity. These differences require separate

accounting and financial reporting standards in order to provide information to meet the needs of

stakeholders to assess government accountability and to make political, social, and economic

decisions. Although state and local governments in the United States have had separate standards

for over 100 years, occasionally the question is raised: Why can’t general purpose governments

(cities and counties, for example) simply apply the standards established for business

enterprises?1  The following questions and answers briefly address that issue, and the