| 政府财政、会计与管理:陈立齐论文选集(上下册) |
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2020-06-05 00:00:00 |
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政府财政、会计与管理:陈立齐论文选集(上下册) 本书特色
《政府财政、会计与管理——陈立齐论文选集（上、下册）》是陈立齐教授财政和政府会计相关论文的选集，政府会计是一个收集和传达政府财政状况信息的制度，是政府的神经系统。我国从十多年前政府预算体制改革开始，就在酝酿政府会计制度的改革。陈立齐教授是政府会计领域的***权威，这本论文集对相关的理论学习和研究，以及我国政府会计改革的推进，具有重要的参考价值。
政府财政、会计与管理:陈立齐论文选集(上下册) 内容简介
《政府财政、会计与管理——陈立齐论文选集（上、下册）》选录了陈立齐教授在1972-2015年发表的45篇文章，这些文章分为两部分：**部分基于美国，内容涵盖gasb的诞生、联邦预算法案、政府环境对会计与财务报告的影响等；第二部分基于中国及国际比较，内容涵盖中美在预算和会计方面的比较、政府会计制度等。近年，随着预算编制体制改革的推进，相关的理论学习和研究愈加重要。陈教授的论文无论在理论还是实践方面，都能给读者带来不同的视角以及更深的理解。
政府财政、会计与管理:陈立齐论文选集(上下册) 目录
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 government 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 ltider's contingency model 14 the bases of accounting for budgeting and financial reporting 15 major federal budget laws of the united states 16 rearming american government accounting in the 20th century 17 la r6forme de la comptabilit6 locale aux etates—unis：la norme 34 due gasb(local government accounting rearm in the united states：gasb standard no．34) 18 the impact of gasb statement no．34 on public budgeting 19 government budgeting and accounting reform in the united states 20 the structure of government accounting standards 21 a comparison of government 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 reportpart 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 a sino-american comparison of budgeting and accounting coverage 30 professor ltider’s cigar contributions and critique：building a discipline 31 the effects of reform on china’s public budgeting and accountingsystem 32 cigar methodological issues and strategies 33 government accounting：an assessment of theory，purposes and standards 34 une r6volution mondiale dans la comptabilit6 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: conceptual and institutional issues 39 from servant to master? on the evolving relationship between accounting and budgeting in the public sector 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 and finance statistics 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 publicationspart 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 a sino-american comparison of budgeting and accounting coverage 30 professor ltider'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 standards 34 une r6volution mondiale dans la comptabilit6 public? une analyse des ipsas et quelques recommendations (a global revolution in government accounting? all nalysis 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:conceptual and institutional issues 39 from servant to master? on the evolving relationship between accounting and budgeting in the public sector 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 and finance statistics 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后记
政府财政、会计与管理:陈立齐论文选集(上下册) 作者简介
许云霄，北京大学经济学院财政系副教授，研究领域为预算经济学、公共选择理论、预算编制与政府会计等，主要讲授预算经济学、公共选择理论等课程。
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