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Dall?armonizzazione alla standardizzazione contabile. Quale via per la riforma degli ordinamenti contabili europei

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  • Alessandro Lombrano

Abstract

Gli Stati membri dell?Unione Europea condividono la politica monetaria e sono indirettamente responsabili del debito complessivo dell?eurozona. Da ci? l?importanza di bilanci omogenei e trasparenti nonch? l?adozione di politiche di finanza pubblica condivise che, da ultimo, hanno portato all?ipotesi di emanare principi contabili pubblici comuni (EPSAS - European Public Sector Accounting Standard). Attraverso l?analisi del caso italiano, questo contributo propone alcune riflessioni critiche sull?opportunit? di una regolamentazione contabile unitaria di rango eu-ropeo alla luce, da una parte, degli specifici obiettivi della ventilata riforma (il coordinamento e il controllo) e, dall?altra, degli inevitabili costi che essa produr-rebbe, anche in termini di incoerenza o ridondanza delle soluzioni individuate. Le implicazioni di ricerca e di policy sono rilevanti. Il rischio che sotto l?etichetta dell?armonizzazione passino soluzioni tecniche tanto complesse quanto inutili, che ne snaturino il senso e la portata, ? concreto e va allontanato dall?agenda politica europea. Al tempo stesso va recuperato un chiaro rapporto tra gli stru-menti contabili delle riforme e risultati attesi dalle stesse, distinguendo, anche sul piano concettuale degli studi, il piano delle contabilit? nazionali da quello delle contabilit? per il governo.

Suggested Citation

  • Alessandro Lombrano, 2021. "Dall?armonizzazione alla standardizzazione contabile. Quale via per la riforma degli ordinamenti contabili europei," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2021(3), pages 7-31.
    • Handle: RePEc:fan:epepep:v:html10.3280/ep2021-003001
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    References listed on IDEAS

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    More about this item

    Keywords

    armonizzazione contabile; EPSAS; contabilit? nazionale; conta-bilit? economico-patrimoniale;
    All these keywords.

    JEL classification:

    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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