摘要：Considering the modern market requirements and the government in the last decade that require two information systems: accounting and statistic. In accordance with these requirements, we believe it is very important to analyze the harmonizing of the two systems between Government Finance Statistics (GFS), used in support of macroeconomic analysis and General Purpose Financial Reports (GPFR) according with International Public Sector Accounting Standards, used for making decisions and accountability in the public sector entities. The purpose of the article is to make a comparison between GFS and GPFR in order to determine the similarity and dissimilarity level between them. Moreover, the article purposes to examine the comment letters of the Consultation Paper - IPSASs and Government Finance Statistics Reporting Guidelines and presents the latest news in the field of GFS system. The research results highlight that the similarity level between GFS and IPSAS is low, so we consider that the harmonization efforts are early.
