Can subnational accounting give an early warning of fiscal risks?:
The early detection of state and local fiscal problems can help in resolving them quickly before they turn into crises. Early detection should be easier if subnational governments prepare high-quality accounts. A survey and case studies were therefore undertaken to investigate the nature of subnatio...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2020
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | The early detection of state and local fiscal problems can help in resolving them quickly before they turn into crises. Early detection should be easier if subnational governments prepare high-quality accounts. A survey and case studies were therefore undertaken to investigate the nature of subnational accounting in OECD and key partner countries, as well as the use of subnational accounts by national governments that monitor subnational finances. The results show that in many countries subnational accounting has characteristics that should help in the early detection of fiscal problems, including the use of accrual accounts prepared according to largely harmonised standards. Many national governments use a wide range of indicators from the accounts to monitor the financial health of subnational governments. However, there is room for progress including in the monitoring of non-financial assets and reporting of currently off-balance sheet liabilities. |
| Beschreibung: | 1 Online-Ressource (40 p.) 21 x 28cm. |
| DOI: | 10.1787/be73a937-en |
Internformat
MARC
| LEADER | 00000caa a22000002 4500 | ||
|---|---|---|---|
| 001 | ZDB-13-SOC-061283037 | ||
| 003 | DE-627-1 | ||
| 005 | 20231204121050.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 210204s2020 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1787/be73a937-en |2 doi | |
| 035 | |a (DE-627-1)061283037 | ||
| 035 | |a (DE-599)KEP061283037 | ||
| 035 | |a (FR-PaOEC)be73a937-en | ||
| 035 | |a (EBP)061283037 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a H60 |2 jelc | ||
| 084 | |a H70 |2 jelc | ||
| 100 | 1 | |a Irwin, Tim |e VerfasserIn |4 aut | |
| 245 | 1 | 0 | |a Can subnational accounting give an early warning of fiscal risks? |c Tim, Irwin and Delphine, Moretti |
| 264 | 1 | |a Paris |b OECD Publishing |c 2020 | |
| 300 | |a 1 Online-Ressource (40 p.) |c 21 x 28cm. | ||
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a The early detection of state and local fiscal problems can help in resolving them quickly before they turn into crises. Early detection should be easier if subnational governments prepare high-quality accounts. A survey and case studies were therefore undertaken to investigate the nature of subnational accounting in OECD and key partner countries, as well as the use of subnational accounts by national governments that monitor subnational finances. The results show that in many countries subnational accounting has characteristics that should help in the early detection of fiscal problems, including the use of accrual accounts prepared according to largely harmonised standards. Many national governments use a wide range of indicators from the accounts to monitor the financial health of subnational governments. However, there is room for progress including in the monitoring of non-financial assets and reporting of currently off-balance sheet liabilities. | ||
| 650 | 4 | |a Finance and Investment | |
| 650 | 4 | |a Governance | |
| 650 | 4 | |a Economics | |
| 650 | 4 | |a Slovak Republic | |
| 650 | 4 | |a United States | |
| 700 | 1 | |a Moretti, Delphine |e MitwirkendeR |4 ctb | |
| 773 | 0 | 8 | |i Enthalten in |t OECD Journal on Budgeting |g Vol. 20, no. 2 |
| 773 | 1 | 8 | |g volume:20 |g year:2020 |g number:2 |
| 856 | 4 | 0 | |l FWS01 |p ZDB-13-SOC |q FWS_PDA_SOC |u https://doi.org/10.1787/be73a937-en |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 912 | |a ZDB-13-SOC-article | ||
| 912 | |a ZDB-13-SOC | ||
| 951 | |a AR | ||
| 912 | |a ZDB-13-SOC | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-13-SOC-061283037 |
|---|---|
| _version_ | 1804748671868207104 |
| adam_text | |
| any_adam_object | |
| author | Irwin, Tim |
| author2 | Moretti, Delphine |
| author2_role | ctb |
| author2_variant | d m dm |
| author_facet | Irwin, Tim Moretti, Delphine |
| author_role | aut |
| author_sort | Irwin, Tim |
| author_variant | t i ti |
| building | Verbundindex |
| bvnumber | localFWS |
| collection | ZDB-13-SOC ZDB-13-SOC-article |
| ctrlnum | (DE-627-1)061283037 (DE-599)KEP061283037 (FR-PaOEC)be73a937-en (EBP)061283037 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/be73a937-en |
| format | Electronic Article |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02334caa a22004452 4500</leader><controlfield tag="001">ZDB-13-SOC-061283037</controlfield><controlfield tag="003">DE-627-1</controlfield><controlfield tag="005">20231204121050.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">210204s2020 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/be73a937-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627-1)061283037</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KEP061283037</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(FR-PaOEC)be73a937-en</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EBP)061283037</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">H60</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">H70</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Irwin, Tim</subfield><subfield code="e">VerfasserIn</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Can subnational accounting give an early warning of fiscal risks?</subfield><subfield code="c">Tim, Irwin and Delphine, Moretti</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2020</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (40 p.)</subfield><subfield code="c">21 x 28cm.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">The early detection of state and local fiscal problems can help in resolving them quickly before they turn into crises. Early detection should be easier if subnational governments prepare high-quality accounts. A survey and case studies were therefore undertaken to investigate the nature of subnational accounting in OECD and key partner countries, as well as the use of subnational accounts by national governments that monitor subnational finances. The results show that in many countries subnational accounting has characteristics that should help in the early detection of fiscal problems, including the use of accrual accounts prepared according to largely harmonised standards. Many national governments use a wide range of indicators from the accounts to monitor the financial health of subnational governments. However, there is room for progress including in the monitoring of non-financial assets and reporting of currently off-balance sheet liabilities.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance and Investment</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Governance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Economics</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Slovak Republic</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">United States</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Moretti, Delphine</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">Enthalten in</subfield><subfield code="t">OECD Journal on Budgeting</subfield><subfield code="g">Vol. 20, no. 2</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:20</subfield><subfield code="g">year:2020</subfield><subfield code="g">number:2</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="q">FWS_PDA_SOC</subfield><subfield code="u">https://doi.org/10.1787/be73a937-en</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC-article</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| id | ZDB-13-SOC-061283037 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-16T15:07:35Z |
| institution | BVB |
| language | English |
| open_access_boolean | |
| owner | DE-863 DE-BY-FWS |
| owner_facet | DE-863 DE-BY-FWS |
| physical | 1 Online-Ressource (40 p.) 21 x 28cm. |
| psigel | ZDB-13-SOC ZDB-13-SOC-article |
| publishDate | 2020 |
| publishDateSearch | 2020 |
| publishDateSort | 2020 |
| publisher | OECD Publishing |
| record_format | marc |
| spelling | Irwin, Tim VerfasserIn aut Can subnational accounting give an early warning of fiscal risks? Tim, Irwin and Delphine, Moretti Paris OECD Publishing 2020 1 Online-Ressource (40 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The early detection of state and local fiscal problems can help in resolving them quickly before they turn into crises. Early detection should be easier if subnational governments prepare high-quality accounts. A survey and case studies were therefore undertaken to investigate the nature of subnational accounting in OECD and key partner countries, as well as the use of subnational accounts by national governments that monitor subnational finances. The results show that in many countries subnational accounting has characteristics that should help in the early detection of fiscal problems, including the use of accrual accounts prepared according to largely harmonised standards. Many national governments use a wide range of indicators from the accounts to monitor the financial health of subnational governments. However, there is room for progress including in the monitoring of non-financial assets and reporting of currently off-balance sheet liabilities. Finance and Investment Governance Economics Slovak Republic United States Moretti, Delphine MitwirkendeR ctb Enthalten in OECD Journal on Budgeting Vol. 20, no. 2 volume:20 year:2020 number:2 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/be73a937-en Volltext |
| spellingShingle | Irwin, Tim Can subnational accounting give an early warning of fiscal risks? Finance and Investment Governance Economics Slovak Republic United States |
| title | Can subnational accounting give an early warning of fiscal risks? |
| title_auth | Can subnational accounting give an early warning of fiscal risks? |
| title_exact_search | Can subnational accounting give an early warning of fiscal risks? |
| title_full | Can subnational accounting give an early warning of fiscal risks? Tim, Irwin and Delphine, Moretti |
| title_fullStr | Can subnational accounting give an early warning of fiscal risks? Tim, Irwin and Delphine, Moretti |
| title_full_unstemmed | Can subnational accounting give an early warning of fiscal risks? Tim, Irwin and Delphine, Moretti |
| title_short | Can subnational accounting give an early warning of fiscal risks? |
| title_sort | can subnational accounting give an early warning of fiscal risks |
| topic | Finance and Investment Governance Economics Slovak Republic United States |
| topic_facet | Finance and Investment Governance Economics Slovak Republic United States |
| url | https://doi.org/10.1787/be73a937-en |
| work_keys_str_mv | AT irwintim cansubnationalaccountinggiveanearlywarningoffiscalrisks AT morettidelphine cansubnationalaccountinggiveanearlywarningoffiscalrisks |