Bhutan : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank

Washington, DC

关键词: ACCESS TO INFORMATION;    ACCOUNTANT;    ACCOUNTING;    ACCOUNTING POLICIES;    ACCOUNTING PRACTICES;   

RP-ID  :  41429

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 objectives of this report are: (a)to provide the country's accounting and auditauthorities and other interested stakeholders with a commonwell-founded knowledge as to where local practices stand inaccordance with the internationally developed standards offinancial reporting and audit; (b) to assess the prevailingvariances; (c) to chart paths to reduce the variances; and(d) to provide a continuing basis for measuringimprovements. The analysis in this report has been conductedin light of the strong measures being taken in the Kingdomof Bhutan to reform the accounting and auditing processes.The report addresses several issues such as: adoptinginternational accounting standards in major publicenterprises; implementing professional leadership inaccounting and financial management; implementing a fullyintegrated, computerized government accounting system;drafting new acts on public financial management andcombating corruption; strengthening the Royal Institute ofManagement (RIM); and providing training for finance,accounting, and internal audit staff in line ministries andother government agencies, heads of administration andfinance divisions, and other managers.