政府财政 会计与管理 陈立齐论文选集（上册）PDF电子书下载

PART ONE：ON THE UNITED STATES OF AMERICA 3

1 Social Reporting 3

2 The Budgetary Process of The University of Illinois at Urbana-Champaign,1972—1973 20

3 Organizational Consensus Regarding the Relative Importance of Research Output Indicators 35

4 Decisions and Information Needs of Governmental Accounting Information Users 55

5 Decisions and Information Needs of Voters,Taxpayers and Service Recipients 74

6 Decisions and Information Needs of Legislative,Governing and Oversight Bodies 91

7 Decision and Information Needs of Intergovernmental Grantors 112

8 Standards and Issues in Governmental Accounting and Financial Reporting 129

9 Research on Accounting Policy Making with Applications to Government Accounting 143

10 The Birth of the Governmental Accounting Standards Board：How?Why?What Next? 159

11 The Role of Information in a Democracy and in Government Operations：The Public Choice Methodology 191

12 The Government Environment：Characteristics and Influences on Accounting and Financial Reporting 214

13 Accounting and Financial Management Reform in the United States Government：An Application of Professor Lüder's Contingency Model 243

14 The Bases of Accounting for Budgeting and Financial Reporting 268

15 Major Federal Budget Laws of the United States 295

16 Reforming American Government Accounting in the 20th Century 306

17 La réforme de la comptabilité locale aux Etates-Unis：La norme 34 due GASB(Local Government Accounting Reform in the United States：GASB Standard No.34) 334

18 The Impact of GASB Statement No.34 on Public Budgeting 348

19 Government Budgeting and Accounting Reform in the United States 359

20 The Structure of Government Accounting Standards 392

21 A Comparison of Government Accounting and Business Accounting 405

22 Financial Management in Public Sector Organizations 416

23 Accounting and Institutional Analysis：Rediscovering Herbert A.Simon's Legacy 430

24 How Much Red Ink?Comparing the Economic and Accounting Approaches to Measuring Government Deficit and Debt 442

25 美国联邦预算法律：构造、演变及对中国的启示（American Federal Budget Laws and Their Relevance to China） 452

26 国家为什么需要预算？——塔夫脱委员会报告百年纪念（Why Nations Need Fiscal Budgets：Commemorating the Centennial of the Taft Commission Report） 474

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