摘要：The European Commission has embarked on the project to develop harmonised public sectoraccounting standards, that will be applicable for all EU member states (EC, Eurostat, 2013).According to Eurostat, the EPSAS are a necessary tool for fiscal and budgetary integration inthe EU, and are required for more rigorous, transparent and comparable reporting of financialinformation (ibid.). The ultimate objective is to have more reliable reporting by EU memberstates, regarding the debt and deficit levels as required by the Maastricht Treaty (EC, Eurostat,2017). In order for the EPSAS to achieve the ambitious target of being viewed as buildingblocks that could bridge the gap between micro- and macro-reporting levels, the input ofvarious disciplines is required.
