The Accounting Reform in the Brussels-capital Region： New Tool for Financial Analysis-中国期刊网

摘要 Inthelast20years,publicadministrationsinBelgiumhavecompletelyreformedtheiraccountingsystems.Thenewsystemconsistsincombiningdouble-entrygeneralaccountingwithbudgetaryaccounting,whichistraditionalinthepublicsector.Theaccountingreformof2003marksaturningpointinthehistoryofaccountingofthefederalStateandfederatedentities（regionsandcommunities）.TheBrussels-capitalregionisthefirstfederatedentitytoembarkontheadventureandimplementthenewaccountingsystemin2006.TheaimofthisarticleistointroducethelegislativeframeworkandthedifferentimplementationstepsoftheaccountingreformintheBrussels-capitalregionandtoprovideafinancialanalysisoftheregion.Theobjectiveistoseeiftheregionhasagoodfinancialsituation.Todothis,thispaperanalysesthedatafromthebalancesheetandtheincomestatementsfrom2008to2011.Ononehand,itanalyzestheevolutionoftheregion＇sdifferentresults;andontheotherhand,itpresentsdifferentfinancialratios.Italsoanalyzestheevolutionoftheregionaldebt.Thispaperconcludesthat,althoughexpensesandthedebtareincreasing,thesituationoftheregionisnotworrying,becauseofgoodbudgetaryperformances,sophisticatedfinancialmanagement,andlawloansrates.Eveniftheresultsoftheanalysisdon＇thavetobeinterpretedasthesamewayasforaprivatecompany,theannualaccountsprovideinterestinginformationthatcanbeusedtoimprovepublicfinance.

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The Accounting Reform in the Brussels-capital Region： New Tool for Financial Analysis

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The Accounting Reform in the Brussels-capital Region： New Tool for Financial Analysis

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