
- 作 者:许云霄
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- 出版年份:2015
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PART TWO:ON CHINA AND INTERNATIONAL COMPARISONS 487
27 Budget Accounting in China:Continuity and Change 487
28 Modeling Governmental Accounting Innovations:An Assessment and Future Research Directions 516
29 A Sino-American Comparison of Budgeting and Accounting Coverage 537
30 Professor Lüder's CIGAR Contributions and Critique:Building a Discipline 563
31 The Effects of Reform on China's Public Budgeting and Accounting System 578
32 CIGAR Methodological Issues and Strategies 599
33 Government Accounting:An Assessment of Theory,Purposes and Standards 608
34 Une révolution mondiale dans la comptabilité public?Une analyse des IPSAS et quelques recommendations(A Global Revolution in Government Accounting?An Analysis of IPSAS and Recommendations) 622
35 Government Accounting Standards in China,U.S.and U.K 641
36 IPSAS and Government Accounting Reform in Developing Countries 654
37 Setting Government Accounting Standards:A Comparative Institutional Analysis of China and the United States 670
38 International Public Sector Accounting Standards:Conceptual and Institutional Issues 696
39 From Servant to Master?On the Evolving Relationship between Accounting and Budgeting in the Public Sector 714
40 Fiscal Transparency in China:Government Policy and the Role of Social Media 729
41 Toward a Grand Convergence?——International Proposals for Aligning Government Budgets,Accounts and Finance Statistics 738
42 Government Accounting Standards and Policies 749
43 Government Financial Reporting Standards and Practices 779
44 Reflections on CIGAR,IPSAS and Government Accounting in China and the U.S 811
45 New Development:China Promotes Government Financial Accounting and Management Accounting 826
Appendix:James L.Chan's Publications 834
后记 843