政府财政 会计与管理 陈立齐论文选集（下册）PDF电子书下载

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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

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