نشریه حسابداری و بودجه ریزی بخش عمومی
پیاپی 1 (پاییز 1399)

In the United States, there are three types of government: local, state, and federal; Local and state governments meet the criteria of the Governmental Accounting Standards Board (GASB), and in particular the topics in Statements 34 and 44, which include the Comprehensive Annual Financial Report (CAFR), and the federal government, according to the Federal Accounting Standards Advisory Board (FASAB) are used for financial reporting. The common goal of financial accounting and reporting methods in state and local governments has been to provide information on the performance of government agencies to users of financial statements. These governments want to provide these users with an overview of the financial condition of these institutions on specific dates and a retrospective view of the results of their operations over a period of time (usually one year). The purpose of this article is to describe the perspectives on forward-looking information. Also show users of government financial statements how they can use this type of information to better assess the current financial health of each government, as well as its ability to meet its obligations in the future. On the other hand, the use of this information in companies and the capital market is also important and studies have shown that the disclosure of forwardlooking information, on the one hand reduces volatility in corporate stock returns and on the other hand is related to corporate accounting riskIn the United States, there are three types of government: local, state, and federal; Local and state governments meet the criteria of the Governmental Accounting Standards Board (GASB), and in particular the topics in Statements 34 and 44, which include the Comprehensive Annual Financial Report (CAFR), and the federal government, according to the Federal Accounting Standards Advisory Board (FASAB) are used for financial reporting. The common goal of financial accounting and reporting methods in state and local governments has been to provide information on the performance of government agencies to users of financial statements. These governments want to provide these users with an overview of the financial condition of these institutions on specific dates and a retrospective view of the results of their operations over a period of time (usually one year). The purpose of this article is to describe the perspectives on forward-looking information. Also show users of government financial statements how they can use this type of information to better assess the current financial health of each government, as well as its ability to meet its obligations in the future. On the other hand, the use of this information in companies and the capital market is also important and studies have shown that the disclosure of forwardlooking information, on the one hand reduces volatility in corporate stock returns and on the other hand is related to corporate accounting risk

One of the most challenging issues for countries whose economies are heavily dependent on oil revenues and its derivatives is the optimal use and sale of these resources and the observance of intergenerational rights in oil-rich countries, including Iran. In fact, the observance of intergenerational rights emphasizes that the current generation, while meeting its own needs, should not harm the ability of the next generation to meet their needs, and that natural resources, which are the right of all present and future generations, should not be spent alone. Be the current generation. Therefore, in this article, according to the researches and their conclusion that during the years after the revolution, the bulk of oil sales have been spent on current expenditures, we intend to use library methods and collect and review economic statistics. From various sites such as the Central Bank, the Parliamentary Research Center and the Statistics Center to identify the factors affecting the nonobservance of intergenerational rights and provide ways out.

Today, administrative and financial corruption has become a cultural and social problem. Especially in developing countries, this issue has been raised as one of the most important factors in the development of society, which has caused irreparable damage to the speed of the wheel of development of societies. Given the importance of the dangers of corruption and corruption for the stability and security of society, as well as democratic values and, most importantly, the rule of law, the fight against corruption is of great importance. In the present article, with the aim of investigating cases of corruption in the public sector and approaches to combat it, by evaluating studies and guidelines, we have obtained results according to which we have also had recommendations.

The reporting model for governmental funds has always been of particular importance. The Governmental Accounting Standards Board (GASB) has been actively engaged in the process of making improvements to the financial reporting model to provide more useful information to the users of the financial reports of governmental entities. The GASB proposed three recognition approaches to replace the current financial resources reporting model for governmental funds. The three approaches vary along a time dimension. The ‘‘near-term’’ model is the most similar to the current model with a specified reporting period of 60–90 days. A ‘‘short-term’’ model extends the transaction reporting to be the government’s one-year operating cycle. Finally, a ‘‘long-term’’ model would report both current and noncurrent assets and liabilities for governmental funds. This article, based on research by Marshall et al., raises questions about improving the reporting model for governmental funds, and finally provides recommendations.

Financial reporting, as the final product of the accounting process, is influenced by features such as the business environment, user needs, and stakeholder goals of financial information. However, the financial reporting of government and public entities, as well as for-profit and commercial entities, play a similar role in fulfilling accountability and providing information for decision-making (based on stewardship theory); But there are also significant differences between the reports they extract. At the same time, public sector financial statements contain important elements and information, and financial statements (which are legally required for the financial sector only financial reporting) are just one of these items. In terms of level of importance, research has shown that it is on a par with other elements of public sector financial reporting. The government, as the largest public institution and sector, municipalities and other non-governmental public institutions, carry out two types of activities to achieve their goals. The Governmental Accounting Standards Board (GASB) has categorized these activities as follows: First- governance activities (non-commercial) and secondcommercial and consignment activities. Governance (non-commercial) activities differentiate public sector financial reporting from (private) for-profit institutions; However, in most countries, the financial reporting of public sector business and consignment activities is not significantly different from that of private for-profit institutions, and both use the same accounting bases and standards according to the accounting principles used. Environmental characteristics in public sector governance activities, how to obtain resources to fund these activities, citizens' rights based on accountability regarding how and where resources are used, information needs of users of financial reports, obligation of elected officials to be financially accountable, etc. There are examples that in some way in the method of financial reporting, the type and amount of information disclosure in these reports will be effective

This article introduces a new perspective on the principles and profession of management that applies concepts, perspectives, and general and business studies to the realities of the present era. It also explores this concept by adapting back-to-the-future systems and the practical and interdisciplinary rationale for new public management in the financial sector. The emergence of new financial management in recent decades has led to different governments with different economic and political structures, various reforms in their public sector accounting system; The International Federation of Accountants (IFAC) considers accountability a prerequisite for achieving a global economy and has taken effective steps toward new financial management and its tools with the publication of new statements and standards. In this article, by reviewing the evolution in this regard, the theoretical concepts affecting accounting systems in the public sector are examined.

The conceptual framework is the underlying concepts on the basis of which accounting standards are properly or continuously developed, or revised. The question that arises is what is the significance of the conceptual framework and what developments have taken place. For this purpose, the conceptual framework and the statements of its constituent concepts have been studied, analyzed and compared. The purpose of this study is to investigate and analyze the importance of the conceptual framework of financial reporting in the public sector. Understanding the conceptual framework helps to solve accounting and financial reporting issues and sets arbitration boundaries. Changing stakeholder information needs in the new environment may necessitate a revision of the conceptual framework.