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
- 《中央财政支持提升专业服务产业发展能力项目水利工程专业课程建设成果 设施农业工程技术》赵英编 2018
- 《资源型城市可持续发展的财政政策研究》刘尚希著 2019
- 《中国电子政务发展报告 2018-2019 数字中国战略下的政府管理创新》何毅亭主编 2019
- 《会计学原理》邵瑞庆主编 2019
- 《成本管理会计与企业决策分析》郭媛责任编辑;(中国)李跃升 2019
- 《管道科学研究论文选集 2009-2013》中国石油天然气管道科学研究院,油气管道输送安全国家工程实验室编 2014
- 《高等学校会计实务》李磊责任编辑;(中国)朱莲美 2019
- 《新时代地方政府治理转型:基于长三角地区的经验研究》曾莉主编 2020
- 《地方政府经济行为模式与经济增长》(中国)徐艳飞 2019
- 《高等学校应用技术型经济管理系列教材 会计系列 高等学校应用型经济管理规划教材 会计英语》(中国)孙晓彤 2019