Valtion budjetointiperusteiden uudistaminen
Abstrakti
Reforming of the budgeting principles and
budget accounting of central government
Traditionally the central government
budgeting and accounting has been cameral.
From the beginning of 1998 central government
accounting was renewed. Beside the cameral
budget accounting was established an accrual
accounting system that produces a financial
performance statement and a balance sheet for
the central government and its book keeping
entities.
There are pressures now to develop prevailing cameral budgeting and accounting principles towards full accrual based budgeting and
accounting. This article presents different principles in recording budget expenditures and
incomes and discussess the advantages and
disadvantages of different alternatives. It also
raises some other questions regarding budget,
for instance, the need to separate capital and
current budgets from each other.
