Increases in Surpluses of Regional Governments in Indonesia : An Empirical Analysis

World Bank

Washington, DC

关键词: ACCOUNTING;    ACCOUNTING STANDARDS;    APPARENT RELATIONSHIP;    BALANCE SHEET;    BANK ACCOUNT;   

RP-ID  :  67549

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The overall objective of the study is toidentify potential causes to the rapid increase in regionalgovernment surpluses. It will be shown that regionalgovernment surpluses have rapidly increased because of aconfluence of three factors: (i) higher than expectedrevenue, (ii) lower than expected expenditure, and (iii)limited investments in financial assets. The study willidentify potential causes for each factor by analyzingdifferences in actual and budgeted amounts of revenue. Thisreport was presented to representatives of the Ministry ofFinance and Decentralization Support Facility (DSF) in ameeting held on 30 May 2008. Comments and corrections of theattendants are reflected in this version of the report.