政府财政、会计与管理 许云霄,麻志明 编 著 经管、励志 文轩网

PART ONE： ON THE UNITED STATES OF AMERICA
1 Social Reporting
2 The Budgetary Process of The University of Illinois at Urbana—Champaign， 1972—1973
3 Organizational Consensus Regarding the Relative Importance of Research Output Indicators
4 Decisions and Information Needs of Governmental Accounting Information Users
5 Decisions and Information Needs of Voters， Taxpayers and Service Recipients
6 Decisions and Information Needs of Legislative， Governing and Oversight Bodies
7 Decision and Information Needs of Intergovernmental Grantors
8 Standards and Issues in Governmental Accounting and Financial Reporting
9 Research on Accounting Policy Making with Applications to Government Accounting
10 The Birth of the Governmental Accounting Standards Board： How？ Why？ What Next？
11 The Role of Information in a Democracy and in Covernment Operations： The Public Choice Methodology
12 The Government Environment： Characteristics and Influences on Accounting and Financial Reporting
13 Accounting and Financial Management Reform in the United States Government： An Application of Professor Luder's Contingency Model
14 The Bases of Accounting for Budgeting and Financial Reporting
15 Major Federal Budget Laws of the United States
16 Reforming American Government Accounting m the 20th Century
17 La reforme de la comptabilite locale aux Etates—Unis： La norme 34 due GASB（ Local Government Accounting Reform in the United States： GASB Standard No.34）
18 The Impact of GASB Statement No.340n Public Budgeting
19 Government Budgeting and Accounting Reform in the United States
20 The Structure of Government Accounting Standards
21 AComparison of Covernment Accounting and Business Accounting
22 Financial Management in Public Sector Organizations
23 Accounting and Institutional Analysis： Rediscovering Herbert A.Simon's Legacy
24 How Much Red Ink？ Comparing the Economic and Accounting Approaches to Measuring Government Deficit and Debt
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）
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
27 Budget Accounting in China： Continuity and Change
28 Modeling Governmental Accounting Innovations：An Assessment and Future Research Directions
29 ASino—American Comparison of Budgeting and Accounting Coverage
30 Professor Luder's CIGAR Contributions and Critique： Building a Discipline
31 The Effects of Reform on China's Public Budgeting and Accounting System
32 CIGAR Methodological Issues and Strategies
33 Government Accounting： An Assessment of Theory， Purposes and
34 Une r6volution mondiale dans la comptabilite public？ Une analyse des IPSAS et quelques recommendations （ A Global Revolution in Government Accounting？ An Analysis of IPSAS and Recommendations）
35 Government Accounting Standards in China， U.S.and U.K.
36 IPSAS and Government Accounting Reform in Developing Countries
37 Setting Government Accounting Standards：A Comparative Institutional Analysis of China and the United States
38 International Public Sector Accounting Standards：
39 From Servant to Master？ On the Evolving Relationship between Accounting
40 Fiscal Transparency in China：Government Policy and the Role of Social Media
41 Toward a Grand Convergence？——International Proposals for Aligning Government Budgets， Accounts
42 Government Accounting Standards and Policies
43 Government Financial Reporting Standards and Practices
44 Reflections on CIGAR， IPSAS and Government Accounting in China and the U.S.
45 New Development： China Promotes Government Financial Accounting and Management Accounting
Appendix： James L.Chan's Publications
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