I proventi degli enti locali da operazioni senza corrispettivo equivalente. Un’analisi comparativa tra Italia e Francia

L’ARMONIZZAZIONE

CONTABILE NELLE PUBBLICHE

AMMINISTRAZIONI

IN UNA PROSPETTIVA

INTERNAZIONALE

a cura di

Francesca Manes Rossi

Eugenio Caperchione

Società Italiana di Ragioneria e di Economia Aziendale

Collana di Ragioneria ed Economia Aziendale – Open Access

Collana della Società Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA)

Direzione: Stefano Marasca (Università Politecnica delle Marche)

Comitato Scientifico: Stefano Adamo (Università del Salento); Luca Bartocci (Università di Perugia); Adele Caldarelli (Università di Napoli Federico II); Bettina Campedelli (Università di Verona); Nicola Castellano (Università di Pisa); Vittorio Dell’Atti (Università di Bari); Francesco De Luca (Università di Chieti-Pescara); Anna Maria Fellegara (Università Cattolica – Piacenza); Raffaele Fiorentino (Uni-versità di Napoli Parthenope); Francesco Giunta (Uni(Uni-versità di Firenze); Alberto Incollingo (Università della Campania); Giovanni Liberatore (Università di Firen-ze); Andrea Lionzo (Università Cattolica – Milano); Rosa Lombardi (Università di Roma La Sapienza); Luciano Marchi (Università di Pisa); Riccardo Mussari (Uni-versità di Siena); Paola Paoloni (Uni(Uni-versità di Roma La Sapienza).

SIDREA è l’associazione scientifica dei docenti di Ragioneria e di Economia aziendale inquadrati nel settore scientifico-disciplinare SECS-P/07. L’associazione è stata costituita nel 2005 allo scopo di promuovere lo sviluppo della base scienti-fica, della cultura economico-aziendale e dei principi di buon governo delle azien-de di ogni tipo: dalle imprese alle azienazien-de non-profit; dalle azienazien-de private alle amministrazioni pubbliche; dalle piccole e medie imprese alle grandi imprese; dal-le aziende familiari aldal-le reti d’impresa.

La Collana pubblica studi e ricerche realizzati nell’ambito dei Gruppi di Studio SIDREA sulle tematiche di rilevante interesse teorico e applicativo nell’area della Ragioneria e dell’Economia Aziendale. L’obiettivo è quello di sviluppare sia mo-delli teorici sia applicazioni, in rapporto alle teorie economico-aziendali ed alla prassi delle aziende e della professione, sulle specifiche tematiche di riferimento dei gruppi di studio:

 Bilancio e principi contabili;

 Comunicazione non finanziaria;

 Governance e Controlli interni;

 Linee guida per il Controllo di gestione;

 Contabilità pubblica;

 Valutazione d’azienda;

 Diagnosi precoce della crisi d’impresa;

 Capitale intellettuale, Smart Technologies e Digitalizzazione;

Il presente volume è pubblicato in open access, ossia il file dell’intero lavoro è

liberamente scaricabile dalla piattaforma FrancoAngeli Open Access

(http://bit.ly/francoangeli-oa).

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COPY 15,5X23 1-02-2016 8:56 Pagina 1

L’ARMONIZZAZIONE

CONTABILE NELLE PUBBLICHE

AMMINISTRAZIONI

IN UNA PROSPETTIVA

INTERNAZIONALE

a cura di

Francesca Manes Rossi

Eugenio Caperchione

Società Italiana di Ragioneria e di Economia Aziendale

Copyright © 2018 by FrancoAngeli s.r.l., Milano, Italy.

L’opera, comprese tutte le sue parti, è tutelata dalla legge sul diritto d’autore ed è pubblicata in versione digitale con licenza Creative Commons Attribuzione-Non Commerciale-Non opere derivate 3.0 Italia

(CC-BY-NC-ND 3.0 IT)

L’Utente nel momento in cui effettua il download dell’opera accetta tutte le condizioni della licenza d’uso dell’opera previste e comunicate sul sito

5

INDICE

Prefazione pag. 9

1. L’armonizzazione della contabilità pubblica in Italia

e in Europa: prime riflessioni, di Riccardo Mussari » 15

1.1. Premessa » 15

1.2. Il processo di armonizzazione della contabilità pubblica

in Italia e in Europa » 15

1.2.1. L’armonizzazione contabile in Italia » 16

1.2.2. Armonizzazione e standardizzazione » 21

1.2.3. Gli obiettivi dell’armonizzazione contabile

in Europa » 23

1.3. Un primo confronto fra i processi di armonizzazione

in Italia e in Europa » 25

1.4. Conclusioni » 30

Bibliografia » 33

2. Armonizzazione contabile in una prospettiva europea. Il caso degli EPSAS, di Piervito Bianchi, Enrico Bracci,

Giovanna Dabbicco e Ileana Steccolini » 36

2.1. Introduzione » 36

2.2. EPSAS: analisi di contesto » 37

2.3. Il framework teorico di analisi » 39

2.4. EUROSTAT, Comunità Europea e la

“problematizzazione” dei sistemi di contabilità pubblica » 41

2.5. Dalla “problematizzazione” all’“interessamento”: l’avvio

della proposta EPSAS » 45

2.6. Il coinvolgimento degli attori e la costruzione della

governance EPSAS » 50

2.7. Discussione e riflessioni conclusive » 55

3. Contabilità aziendale versus contabilità statistica. Criticità e punti di attenzione per migliorare

l’affidabilità della rendicontazione europea, di Lucia

Giovanelli e Sonia Caffù pag. 61

3.1. Introduzione » 61

3.2. Review della letteratura e metodologia della ricerca » 63

3.3. Il raccordo della contabilità aziendale con la contabilità

statistica: criticità e punti di attenzione nel caso italiano » 69

3.4. Il raccordo della contabilità aziendale con la contabilità

statistica: il caso del Portogallo » 75

3.5. Brevi considerazioni conclusive » 79

Bibliografia » 81

4. “City Economic and Financial Governance (CEFG) group”: un esperimento di armonizzazione contabile

volontaria fra città europee, di Emanuele Padovani » 84

4.1. Contabilità e confronti internazionali fra città » 84

4.2. Le principali questioni teoriche e pratico-applicative per la costruzione di un linguaggio contabile

internazionale comune per confrontare le città » 86

4.3. Armonizzare “dal basso”: il caso del gruppo di lavoro

CEFG » 91

4.4. Le differenti situazioni di partenza » 93

4.5. I modelli di riferimento » 98

4.6. Il “CEFG financial health template” » 102

4.7. Conclusioni » 107

Bibliografia » 109

5. Armonizzazione contabile ed equilibri di bilancio negli enti locali: principi e modelli di riferimento nel contesto

europeo, di Enrico Guarini » 111

5.1. Introduzione » 111

5.2. Armonizzazione contabile e controllo

dell’indebitamento pubblico in Europa » 114

5.3. Il significato e la rilevanza del concetto di “equilibrio

di bilancio” nel contesto delle aziende pubbliche » 116

5.4. Le diverse configurazioni dell’equilibrio di bilancio

e i connessi aspetti di misurazione » 119

5.5. Le principali regole di salvaguardia degli equilibri

di bilancio nei Paesi UE e i connessi aspetti contabili » 124

5.6. Conclusioni » 129

7

6. I proventi degli enti locali da operazioni senza corrispettivo equivalente: un’analisi comparativa tra Italia e Francia, di Yuri Biondi, Andrea Fradeani

e Michela Soverchia pag. 137

6.1. Introduzione » 137

6.2. Le operazioni senza corrispettivo equivalente nella

dinamica gestionale delle amministrazioni pubbliche » 138

6.3. Metodologia della ricerca » 140

6.4. I principi contabili internazionali di riferimento » 141

6.4.1. La rilevazione e rappresentazione delle imposte » 143

6.4.2. La rilevazione e rappresentazione dei

trasferimenti » 144

6.4.3. Il progetto di revisione dell’IPSAS 23 » 145

6.5. Il caso italiano » 146

6.5.1. Il sistema di contabilità finanziaria » 149

6.5.2. Il sistema di contabilità economico-patrimoniale » 151

6.6. Il caso francese » 155

6.6.1. L’inquadramento contabile generale

dell’amministrazione pubblica francese » 155

6.6.2. L’autonomia finanziaria degli Enti Locali » 156

6.6.3. La normativa contabile per gli Enti Locali » 157

6.7. Conclusioni » 161

Bibliografia » 162

7. L’effetto dell’armonizzazione contabile sui sistemi di controllo manageriale: l’analisi di alcuni casi in una prospettiva internazionale, di Carlotta del Sordo, Rebecca

Levy Orelli e Marco Tieghi » 165

7.1. Introduzione » 165

7.2. Analisi della letteratura di riferimento » 166

7.2.1. Il ruolo del controllo manageriale nelle pubbliche

amministrazioni locali » 167

7.2.2. Il cambiamento contabile nelle pubbliche

amministrazioni » 169

7.2.3. Il modello di Lewin della Field Force Analysis

per l’analisi del cambiamento » 170

7.3. Contesto di analisi e metodologia » 174

7.4. Analisi e discussione dei risultati » 177

7.5. Alcune riflessioni conclusive » 184

8. L’armonizzazione contabile nelle pubbliche

amministrazioni in Europa: quali sfide per il futuro?,

di Francesca Manes Rossi e Eugenio Caperchione pag. 190

8.1. Premessa » 190

8.2. La genesi dell’armonizzazione contabile nelle

amministrazioni pubbliche » 190

8.3. L’armonizzazione a livello Europeo: l’esperienza

degli EPSAS » 192

8.4. Esperienze ed effetti dell’armonizzazione contabile

nelle amministrazioni pubbliche » 196

8.5. L’armonizzazione contabile nelle amministrazioni

pubbliche: prospettive evolutive » 200

Bibliografia » 203

137

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6.6.2. L!autonomia finanziaria degli Enti Locali



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Altri proventi di gestione

Rimanenze di beni prodotti in magazzino

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159

Fig. 6.5 ! Prospetto di conto economico usato dal Comune di Grenoble

anno N-2 anno N-1 anno N

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