欧盟成员国公共部门会计法律法规的协调一致:权力和权限  

Harmonising public sector accounting laws and regulations of the European Union member states:powers and competences

作　　者：卡罗莉安·海卓夫 乔安·克里斯缇恩 文娜(译) 王伊(审校) Karoline Helldorff;Johan Christiaens;Na Wen(Ghent University,Belgium;不详)

机构地区：[1]比利时根特大学 [2]比利时根特大学公共和非营利部门 [3]中国人事科学研究院 [4]不详

出　　处：《国际行政科学评论(中文版)》2023年第3期131-150,共20页International Review of Administrative Sciences

摘　　要：本文分析了欧盟在规范成员国公共部门会计事务以及在公共部门会计领域执行其他欧盟行动的权力和权限。本文认为,公共部门会计是成员国行政组织的重要组成部分,但并非欧盟的核心权限,因此,欧盟为提高透明度和可比性而制定的诸如《欧洲公共部门会计准则》等一系列举措需要遵循一般行政事务的规则。这项研究一方面表明,欧盟的行动基本上集中在自愿合作和对政策领域的影响方面;另一方面也表明,这些行动不必被限制在目前由欧盟统计局所推动的倡议内。This paper analyses the powers and competences of the EU to standardise public sector accounting of the member states and to take other EU action in the field of public sector accounting.We argue that public sector accounting forms part of the administrative organisation of the member states that is not a core EU competence.EU initiatives such as the European Public Sector Accounting Standards project,which aim to increase transparency and comparability,therefore need to follow the rules set out for administrative matters in general.The study reveals on the one hand that EU actions are essentially limited to voluntary cooperation and influences of other policy areas.But on the other hand,it shows that they do not need to be limited to the initiatives currently driven by Eurostat.

关 键 词：行政法 欧洲公共部门会计准则(EPSAS) 欧洲行政空间 一体化 公共部门会计 

分 类 号：D814.1[政治法律—国际关系] D996[政治法律—政治学] D523[政治法律—外交学]