Measuring Financial Condition: A Study of U.S. States

被引：156

作者：

Wang, Xiaohu ^{[1
]}

Dennis, Lynda ^{[2
,3
]}

Tu, Yuan Sen ^{[4
,5
]}

机构：

[1] Univ Cent Florida, Dept Publ Adm, Publ Adm, HPA Bldg 2,Suite 238, Orlando, FL 32816 USA

[2] Univ Cent Florida, Sch Accounting, Orlando, FL 32816 USA

[3] Amer Inst Certified Publ Accountants, New York, NY USA

[4] Univ Cent Florida, Ind Engn, Oviedo, FL 32765 USA

[5] Winter Pk Hlth Fdn, Winter Pk, FL USA

来源：

PUBLIC BUDGETING AND FINANCE | 2007年 / 27卷 / 02期

关键词：

D O I：

10.1111/j.1540-5850.2007.00872.x

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

This study tests a measure of financial condition using government-wide information as required under the new financial reporting model set forth in GASB Statement No. 34. The measure consists of four financial condition dimensions in cash, budget, long-run and service-level solvencies, and 11 financial condition indicators. Results show that the measure is relatively reliable and valid and that government-wide information reported under the requirements of GASB Statement No. 34 provides a useful reporting framework to evaluate financial condition of a government. Additionally, financial condition among states varies greatly and there is much room for improvement.

引用

页码：1 / 21

页数：21

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