I processi di esternalizzazione dei servizi pubblici generano un crescente fabbisogno di governo en di accountability sulla performance dei servizi pubblici locali. Il bilancio consolidato può rappresentare una risposta a tali esigenze. Il presente lavoro si propone di riflettere sulle finalità del bilancio consolidato nella realtà pubblica e sui principi contabili esistenti, avanzare alcune proposte per gli enti locali italiani e discutere le condizioni necessarie per l’implementazione.
The processes of decentralization which have affected the public sector over the last decade gene-rate for Local Authorities an increasing need for governing and being accountable for the provision of public services. Consolidated fi nancial statements can provide an answer to these needs. The present paper discusses the purpose of the consolidated accounts in the public sector, the existing accounting standards, advances some proposals for Italian Local Authorities and presents the con-ditions necessary for their implementation.
The processes of decentralization which have affected the public sector over the last decade gene-rate for Local Authorities an increasing need for governing and being accountable for the provision of public services. Consolidated fi nancial statements can provide an answer to these needs. The present paper discusses the purpose of the consolidated accounts in the public sector, the existing accounting standards, advances some proposals for Italian Local Authorities and presents the con-ditions necessary for their implementation.
