النظام المحاسبي للمؤسسات العامة في لبنان في إطار معاييرِ المحاسبة الدولية للقطاع العام

الملخص EN

A new accounting system is urgently required to be applied in the Lebanese public institutions in the framework of the International Public Sector Accounting Standards IPSAS.

The Lebanese State has no other choice.

Such an emergency comes in the light of the fast development of the global financial and economical legislations and systems, the changes in countries’ public finances, and the international accounting and auditing standards and corporate governance, on one hand, and under the administrative and financial corruption of the Lebanese state institutions, on the other.

Hence, the time has come to prepare, study, and approve a new Lebanese accounting system for the public sector based on the International Public Sector Accounting standards (IPSAS) developed by the International Public Sector Accounting Standards Board (IPSASB), an independent member of the International Federation of Accountants (IFAC), to replace the general plan of the government, Public Institutions, and Municipalities accounts, amending therefore the relevant laws in line with the new system, as but not limited to the public institutions public order in Lebanon, and the Public Accounting Law.

Such amendments are crucial in order to rationalize the management, enhance transparency, and achieve comprehensive and fair disclosure of public institutions, with the need to strengthen the different forms of control and oversight to maintain the public institutions continuity and the public funds management proper conduct.