财政、会计与管理
￥ 84 6.6折 ￥ 128 全新
库存4件
四川成都
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作者许云霄,麻志明 编
出版社北京大学出版社
ISBN9787301245873
出版时间2015-11
装帧平装
开本16开
定价128元
货号1201197457
上书时间2024-06-18
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作者简介
许云霄，现为北京大学经济学院副教授。北京大学经济学博士、财政部科学研究所博士后。在美国、日本和韩国做过访问学者。研究方向为预算经济学、政府会计、公共选择理论。在靠前、国内期刊上发表论文数十篇，主持国家发展和改革委员会等的多项重大课题。
麻志明，现为北京大学光华管理学院助理教授，其在北京大学得到本科和硕士的经济学位之后，在香港科技大学获得会计博士学位。在Journal of Accounting and Economics、《财政研究》等国内外期刊上发表了多篇论文。
目录
PART ONE： ON THE UNITED STATES OF AMERICA
1 So 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 Finan 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 Finan Reporting
13 Accounting and Finan Management Reform in the United States Government： An Application of Professor Luders Contingency Model
14 The Bases of Accounting for Budgeting and Finan 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 Finan Management in Public Sector Organizations
23 Accounting and Institutional Analysis： Rediscovering Herbert A.Simons 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 Luders CIGAR Contributions and Critique： Building a Discipline
31 The Effects of Reform on Chinas 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 So Media
41 Toward a Grand Convergence？——International Proposals for Aligning Government Budgets， Accounts
42 Government Accounting Standards and Policies
43 Government Finan Reporting Standards and Practices
44 Reflections on CIGAR， IPSAS and Government Accounting in China and the U.S.
45 New Development： China Promotes Government Finan Accounting and Management Accounting
Appendix： James L.Chans Publications
后记
内容摘要
《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重量非常不错，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。
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