La información financiera de las administraciones públicas en la UniónEuropea¿Normas europeas de contabilidad pública vs sistema europeo de cuentas nacionales y regionales?

Abstract

The introduction of the single European currency implied the implementation of mechanisms to monitoring and surveillance of the financial and monetary stability of the EMU countries. The use of national accounting figures, adjusting heterogeneous budgetary data from member states, shows a very significant accounting diversity at European level. The introduction ofharmonized European standards for the preparation of financial statements of public entities with accrual criteria may provide an instrument for approximation between systems and national accounting reports that are not currently comparable.This paper analyzes the main characteristics of aggregate information systems of Public Administrations in Europe and the importance of having microeconomic, accrual-based, harmonized and comparable public accounting information and their use for the collection of aggregate macroeconomic information.