In un contesto di rapidi e profondi cambiamenti nella gestione dei servizi pubblici, gli enti locali si connotano sempre più per l’assunzione di un ruolo di vertice del gruppo pubblico locale. Tale dinamismo rafforza il fabbisogno di accountability sui risultati delle azioni di governo, indirizzo e controllo delle aziende partecipate e impone il ricorso a nuovi strumenti informativi. Il bilancio consolidato rappresenta uno strumento del sistema informativo-contabile di gruppo particolarmente innovativo se contestualizzato nell’ambito degli enti locali. In questo scritto, si delineano le caratteristiche principali del bilancio consolidato del gruppo pubblico locale, al fine di evidenziarne le potenzialità e le difficoltà applicative in ambito pubblico.
The management of public services is changing quickly and deeply. In such a dynamic context the local government are becoming the leading force of the autonomised entities. These rapid changes strengthens the need for the application of the accountability methods to the results of government actions, guidance and control of the subsidiaries. Thus the need of new informative means comes as a natural consequence. The consolidated financial statement is an innovative tool of the entity financial report. The aim of this paper is to delineate the most important characteristics of the consolidated financial statement of the autonomised entity, in order to highlight its potentialities and shortcomings in the public sector.
The management of public services is changing quickly and deeply. In such a dynamic context the local government are becoming the leading force of the autonomised entities. These rapid changes strengthens the need for the application of the accountability methods to the results of government actions, guidance and control of the subsidiaries. Thus the need of new informative means comes as a natural consequence. The consolidated financial statement is an innovative tool of the entity financial report. The aim of this paper is to delineate the most important characteristics of the consolidated financial statement of the autonomised entity, in order to highlight its potentialities and shortcomings in the public sector.
