L’articolo, alla luce degli insoddisfacenti risultati dell’implementazione del d.lgs. 77/1995 e dei recenti disegni di riforma dei sistemi contabili degli enti locali, avanza una proposta di revisione complessiva dei sistemi stessi, identificandone i principi di fondo e i possibili strumenti. La proposta si fonda sull’idea che gli attuali sistemi di contabilità economica e di contabilità finanziaria presentino entrambi luci ed ombre e che, di conseguenza, sia opportuno disegnare un sistema informativo –contabile fondato sul principio di competenza economica, ma capace di salvaguardare i punti di forza della contabilità finanziaria e in particolare la sua funzione autorizzativa.
Italian Local Government accounting was reformed in 1995 and is currently the focus of further reform initiatives. This paper proposes a new model of Local Government accounting and descri-bes its fundamental principles and tools. The starting point is that both accruals and budgetary accounting have pros and cons. The idea is thus to introduce full-fl edged accrual-based budgeting and accounting, while retaining some of the strengths of traditional budgetary accounting, namely its ability to authorise spending.
Italian Local Government accounting was reformed in 1995 and is currently the focus of further reform initiatives. This paper proposes a new model of Local Government accounting and descri-bes its fundamental principles and tools. The starting point is that both accruals and budgetary accounting have pros and cons. The idea is thus to introduce full-fl edged accrual-based budgeting and accounting, while retaining some of the strengths of traditional budgetary accounting, namely its ability to authorise spending.
