While IPSAS will drive a level of harmonization that will significantly contribute towards several United Nations reform initiatives it represents, nevertheless, a challenge for the United Nations system.
17. 虽然《公共部门会计准则》将有助于形成一定程度的统一，对多个联合国改革行动大有助益，但是这对联合国系统来讲也是一项挑战。