基于绩效治理的权责发生制政府会计改革问题研究
|
摘要
二十世纪八十年代末以来,权责发生制政府会计改革在全球范围内兴起。然而,面对公共管理实践中这一全球蔓延的趋势,国际学术界对权责发生制政府会计改革的意义以及成效提出质疑。基于这一背景,本文的研究主要致力于探讨三个层次的问题。第一层,要不要权责发生制政府会计改革?第二层,如何进行权责发生制政府会计改革?第三层:基于中国当前的政治、经济与社会环境,如何看待中国的政府会计改革?本文的主要内容概括如下。
现代政府的合法性在于社会契约。社会契约的意义在于通过建立政府实现全社会的合作,最终目的是为了保障公众福利。政府的存在是保障公众福利的关键,然而政府往往又会陷入绩效困境,成为损害公众福利的根源。根据对社会契约运行机制的分析,本文认为,政府绩效困境的根本原因在于监督的信息成本过高所导致的监督机制失效。所以,降低监督的信息成本,是解决政府绩效问题的关键。
社会对政府绩效的要求会相应产生社会对政府透明度的要求。在漫长的历史演进中,正是这些要求所形成的力量促进了政府绩效治理机制的形成、发展和不断完善。政府会计作为政府绩效治理机制的重要构件,是保障其有效运行的基本信息基础。
社会对政府绩效治理机制效能的要求推动着政府绩效治理的范式发生着变迁。从官僚制到新公共管理,从新公共管理到公共治理,政府绩效治理的范式变迁要求政府会计从内部控制导向目标模式向公共治理导向目标模式发展,这为权责发生制政府会计改革提供了逻辑依据。权责发生制政府会计改革的关键是通过在政府会计中引入权责发生制会计基础而建立权责发生制政府会计系统。
从系统结构分析的角度总结当前世界各国推行权责发生制政府会计改革的经验,本文认为,考虑到政府绩效治理多方面的信息需求,权责发生制政府会计系统应是依托现代数据库技术,以资源会计子系统、预算会计子系统、基金会计子系统和成本会计子系统等为主要结构内容并确保子系统之间功能协同的复合型政府会计系统。展望政府会计信息披露的未来,权责发生制政府会计改革的一个重要成果体现应是政府会计报告模式从财务报告向责任报告体系的发展。为了全面报告政府受托责任的履行,政府责任报告应是由反映资源责任的资源会计报告、反映预算责任的预算报告、以及反映项目/活动责任的服务绩效报告等内容所构成的一个报告体系。
考虑到权责发生制政府会计改革的制度实施层面,本文主要对权责发生制政府会计改革的制度供给、以及权责发生制政府会计改革的制度成效等问题进行了分析。
根据对社会契约运行机制的分析,本文认为,权责发生制政府会计改革的制度供给主体是政府,而公众会对权责发生制政府会计改革的制度供给产生重要影响。政府会计改革权变模型为研究特定制度环境下政府会计改革的制度供给问题提供了重要的分析框架。借鉴政府会计改革权变模型的分析框架来探寻中国权责发生制政府会计改革制度供给方面的现实问题,本文提出以下观点:①权责发生制政府会计改革对于中国的政府绩效治理具有重大意义;②中国当前制度环境中存在揭示权责发生制政府会计改革需求的激励;③中国当前正处在建设社会主义市场经济的进程中,社会与政治行政系统的诸多方面都在发生着变革,变革中的社会与政治行政系统所表现出来的一些动态结构特征,可能对中国政府会计改革进程发挥有利影响;④当前可能阻碍中国政府会计改革进程的因素首先是思想认识上的障碍,其次才是组织结构特点、人员胜任能力等具体实施层面的影响因素。
关于权责发生制政府会计改革的制度成效问题,本文认为,权责发生制政府会计改革的制度成效会受到社会契约运行的整个制度体系的影响。这一制度体系既包括正式制度也包括非正式制度,既包括与政府会计改革制度具有平行互补关系的正式制度,也包括对政府会计改革制度具有规定性的上层正式制度。要想保障或提升政府会计改革制度的成效,需注意实现三个方面的目标:政府会计改革制度对上层正式制度的遵循性、非正式制度对政府会计改革制度的支撑性、政府会计改革制度与其他正式制度的协调性或互补性。
Introduction of accrual accounting in government have been a worldwide tendency from the 1980s. However, in comparison with the tendency, this government accounting reform is called into question by international academy. Based on this background, this paper is mainly concerning with answering questions of three levels. Main question of the first level is whether this reform is needed. Main question of the second level is how to carry out it. Main question of the third level is how to look at the significance of the first two questions for China. The content of this paper is summarized as follows:
Legitimacy of modern government is given by social contract. The significance of social contract is to improve public welfare by means of social cooperation. While the government is vital for the realization of the objective of social contract, it often has performance problems. According to analysis on the mechanism of social contract, this paper argues that the profound reason of government performance problems lies in the severe information cost pressure which can frustrate public supervision and legislative supervision.
Accordingly, in order to resolve the performance problems of government, the severe information asymmetry and the severe information cost pressure must be decreased, which means that the transparency of government operation must be improved. Mechanism of performance governance is an important mechanism which has evolved during long period of time to improve government transparency and government performance. Government accounting is an important component of this mechanism as an information system.
The evolvement of performance governance paradigm calls for the changing of the objective model of government accounting, and the introduction of accrual accounting in government.After these discussion, this paper analyses the government accounting reform mainly from two perspectives. The one perspective is focused on the technological principle of government accounting reform, while the other perspective is focused on the institution implementation of government accounting reform.
This paper mainly discusses configuration of accrual accounting system, conceptual framework of government accounting and model of information disclosure technologically. This paper also discusses institution supply and implementation performance of government accounting reform institutionally.
现代政府的合法性在于社会契约。社会契约的意义在于通过建立政府实现全社会的合作,最终目的是为了保障公众福利。政府的存在是保障公众福利的关键,然而政府往往又会陷入绩效困境,成为损害公众福利的根源。根据对社会契约运行机制的分析,本文认为,政府绩效困境的根本原因在于监督的信息成本过高所导致的监督机制失效。所以,降低监督的信息成本,是解决政府绩效问题的关键。
社会对政府绩效的要求会相应产生社会对政府透明度的要求。在漫长的历史演进中,正是这些要求所形成的力量促进了政府绩效治理机制的形成、发展和不断完善。政府会计作为政府绩效治理机制的重要构件,是保障其有效运行的基本信息基础。
社会对政府绩效治理机制效能的要求推动着政府绩效治理的范式发生着变迁。从官僚制到新公共管理,从新公共管理到公共治理,政府绩效治理的范式变迁要求政府会计从内部控制导向目标模式向公共治理导向目标模式发展,这为权责发生制政府会计改革提供了逻辑依据。权责发生制政府会计改革的关键是通过在政府会计中引入权责发生制会计基础而建立权责发生制政府会计系统。
从系统结构分析的角度总结当前世界各国推行权责发生制政府会计改革的经验,本文认为,考虑到政府绩效治理多方面的信息需求,权责发生制政府会计系统应是依托现代数据库技术,以资源会计子系统、预算会计子系统、基金会计子系统和成本会计子系统等为主要结构内容并确保子系统之间功能协同的复合型政府会计系统。展望政府会计信息披露的未来,权责发生制政府会计改革的一个重要成果体现应是政府会计报告模式从财务报告向责任报告体系的发展。为了全面报告政府受托责任的履行,政府责任报告应是由反映资源责任的资源会计报告、反映预算责任的预算报告、以及反映项目/活动责任的服务绩效报告等内容所构成的一个报告体系。
考虑到权责发生制政府会计改革的制度实施层面,本文主要对权责发生制政府会计改革的制度供给、以及权责发生制政府会计改革的制度成效等问题进行了分析。
根据对社会契约运行机制的分析,本文认为,权责发生制政府会计改革的制度供给主体是政府,而公众会对权责发生制政府会计改革的制度供给产生重要影响。政府会计改革权变模型为研究特定制度环境下政府会计改革的制度供给问题提供了重要的分析框架。借鉴政府会计改革权变模型的分析框架来探寻中国权责发生制政府会计改革制度供给方面的现实问题,本文提出以下观点:①权责发生制政府会计改革对于中国的政府绩效治理具有重大意义;②中国当前制度环境中存在揭示权责发生制政府会计改革需求的激励;③中国当前正处在建设社会主义市场经济的进程中,社会与政治行政系统的诸多方面都在发生着变革,变革中的社会与政治行政系统所表现出来的一些动态结构特征,可能对中国政府会计改革进程发挥有利影响;④当前可能阻碍中国政府会计改革进程的因素首先是思想认识上的障碍,其次才是组织结构特点、人员胜任能力等具体实施层面的影响因素。
关于权责发生制政府会计改革的制度成效问题,本文认为,权责发生制政府会计改革的制度成效会受到社会契约运行的整个制度体系的影响。这一制度体系既包括正式制度也包括非正式制度,既包括与政府会计改革制度具有平行互补关系的正式制度,也包括对政府会计改革制度具有规定性的上层正式制度。要想保障或提升政府会计改革制度的成效,需注意实现三个方面的目标:政府会计改革制度对上层正式制度的遵循性、非正式制度对政府会计改革制度的支撑性、政府会计改革制度与其他正式制度的协调性或互补性。
Introduction of accrual accounting in government have been a worldwide tendency from the 1980s. However, in comparison with the tendency, this government accounting reform is called into question by international academy. Based on this background, this paper is mainly concerning with answering questions of three levels. Main question of the first level is whether this reform is needed. Main question of the second level is how to carry out it. Main question of the third level is how to look at the significance of the first two questions for China. The content of this paper is summarized as follows:
Legitimacy of modern government is given by social contract. The significance of social contract is to improve public welfare by means of social cooperation. While the government is vital for the realization of the objective of social contract, it often has performance problems. According to analysis on the mechanism of social contract, this paper argues that the profound reason of government performance problems lies in the severe information cost pressure which can frustrate public supervision and legislative supervision.
Accordingly, in order to resolve the performance problems of government, the severe information asymmetry and the severe information cost pressure must be decreased, which means that the transparency of government operation must be improved. Mechanism of performance governance is an important mechanism which has evolved during long period of time to improve government transparency and government performance. Government accounting is an important component of this mechanism as an information system.
The evolvement of performance governance paradigm calls for the changing of the objective model of government accounting, and the introduction of accrual accounting in government.After these discussion, this paper analyses the government accounting reform mainly from two perspectives. The one perspective is focused on the technological principle of government accounting reform, while the other perspective is focused on the institution implementation of government accounting reform.
This paper mainly discusses configuration of accrual accounting system, conceptual framework of government accounting and model of information disclosure technologically. This paper also discusses institution supply and implementation performance of government accounting reform institutionally.
引文
[1]Hines,R.,1988,Financial Accounting:In Communicating Reality We Construct Reality[J],Accounting Organizations and Society,13(5):251-61.
[2]Broadbent,J.and Guthrie J.,1992,Changes in the Public Sector:A Review of Recent Alternative Accounting Research[J],Accounting Auditing & Accountability Journal,5(2)
[3]James Guthrie,1998,Application of Accrual Accounting in The Australian Public Sector-Rhetoric or reality?[J]Financial Accounting & management,14(1):1-19.
[1]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.209-216.
[1]Funnell,W.and Cooper,K.,1998,Public Sector Accounting and Accountability in Australia[M],Sydney:UNSW Press.
[2]Christensea,M.,2002,Public Sector Accrual Accounting:An Early Adopter's History[R],Proceedings of the 9th World Congress of Accounting Historians,Melbourne,July.
[3]Groom,E.,1990,the Curran Report and the Role of the State[J],Australian Journal of Public Administration,49(2):144-154.
[4]Nicholls,D.,1991,Managing State Finance-The New South Wales Experience[R],NSW Treasury,Sydney.
[5]Christensen,M.,2002,Public Sector Accrual Accounting:An Early Adopter's History[R],Proceedings of the 9th World Congress of Accounting Historians,Melbourne,July.
[6]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.217-225.
[1]Glassco,1962,Report of Royal Commission on Government Organizations(Canada)[R],5 Volumes,Government Printer,Ottowa.
[2]Lambert,1979,Report of Royal Commission on Financial Accountability and Management(Canada)[R],Government Printer,Ottowa.
[3]Canada,Office of the Auditor General(CanAG),1987,Financial Management and Control Study[R],Government Printer,Ottowa.
[1]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.226-231.
[2]Broadbent,J.,1992,Change in Organizations:A Case Study of the Use of Accounting Information in the NHS[J],British Accounting Review,24(4):343-367.
[3]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.232-245.
[1]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.253-267.财政部会计司,欧洲政府会计与预算改革[C],大连:东北财经大学出版社,2005.116-214.财政部会计司,政府会计研究报告[C],大连:东北财经大学出版社,2005.211-223.OECD,2002,Models of Public Budgeting and Accounting Reform[J],OECD Journal on Budgeting Volume 2/Supplement 1:285-304.
[1]统计数字来源于楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.
[1]王保安,欧盟财政政策与启示[J],财政研究,2004(4)。
[1]Guthric James,1998,Application of Accrual Accounting in the Australian Public Sector-Rhetoric or Reality?[J],Financial Accountability & Management,14(1):1-19.
[2]Matheson Alex,2002,Better Public Sector Governance:The Rationale For Budgeting and Accounting Reform in Western Nation[J],OECD,Models of Public Budgeting and Accounting Reform,OECD Journal on Budgeting Volume 2/Supplement 1:37.
[3]Matheson Alex,2002,Better Public Sector Governance:The Rationale For Budgeting and Accounting Reform in Western Nation[J],OECD,Models of Public Budgeting and Accounting Reform,OECD Journal on Budgeting Volume 2/Supplement 1:38.
[4]Mathcson Alex,2002,Better Public Sector Governancc:The Rationale For Budgeting and Accounting Reform in Western Nation[J],OECD,Models of Public Budgeting and Accounting Reform,OECD Journal on Budgeting Volume 2/Supplement 1:38-39.
[1]Matheson Alex,2002,Better Public Sector Governance:The Rationale For Budgeting and Accounting Reform in Western Nation[J],OECD,Models of Public Budgeting and Accounting Reform,OECD Journal on Budgeting Volume 2/Supplement 1:39-46.
[1]Ellwood,S.M.,2002,The Financial Reporting Revolution in the UK Public Sector[J],Journal of Public Budgeting,Accounting and Financial Management,14(4):584.
[2]Pallot,J.,1997,Infrastructure Accounting for Local Authorities:Technical Management and Political Context[J],Financial Accountability and Management,13(3).
[3]Guthrie,J.,1998,Accrual Accounting in the Australian Public Sector[J],Financial Accountability and Management,14(1):1-19.
[4]Ellwood,S.and Wynne,A.,An Accrual World? Questioning the Universal Validity of Accrual Accounting[A],Anatoli Bourmistrov and Frode Mellemvik(eds),International Trends and Experiences in Government Accounting[C],Cappelen Akademisk Forlag.,2005.158-172.
[5]一个帮助中东欧国家准备加入欧盟的组织。
[1]OECD/SIGMA,2001,Managing Public Expenditure-a reference book for transition countries[C],Edited by Richard Allen and Daniel Tommasi OECD/SIGMA.
[2]Guthrie,J.,1998,Accrual Accounting in the Australian Public Sector[J],.Financial Accountability and Management,14(1):1-19.
[3]Vicente Montesinos &Jose M.Vela Bargues.,Bases Of Accounting And Reporting Foci In Spanish Governmental Accounting[C],IFAC(PSC),Occasional Paper 3:Perspectives on Accrual Accounting,,1996.17-24.
[4]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[M],北京:中国财政经济出版社,2002.245.
[1]Carlin,T.,2002,Linkage and Legitimization-A Decade of Public Sector Financial Management Reforms in Australia[R],Proceedings of 7th Annual Asia Pacific Decision Sciences Institute Conference,Bangkok,July.
[2]Pallot,J.2001,A Decade in Review:New Zealand's Experience With Resource Accounting and Budgeting[J],Financial Accountability & Management,17(4):383-400.
[3]National Audit Office,2003,Managing resources to deliver better public services,December.
[4]Likierman,A.,2000,Changes to Managerial Decision-Taking in U.K.Central Government[J],Management Accounting Research,11(2):253-261
[5]Stewart Johns and Nina Puglisi,1997,The Relevance of AAS 29 to the Australian Public Sector:A Cause for Doubt?[J],Abacus,33(1).
[6]Diamond,J.,2002,Performance Budgeting-Is Accrual Accounting Required?[R]Working Paper(WP/02/240)December,IMF.
[7]George Jones,Resource Accounting And Budgeting:Another False Trail?[A]IFAC(PSC),Occasional Paper 3:Perspectives on Accrual Accounting,1996.33-37.
[1]George Jones,Resource Accounting And Budgeting:Another False Trail?[A]IFAC(PSC),Occasional Paper 3:Perspectives on Accrual Accounting,1996.33-37.
[2]Ranson,S.and Stewart,J.,Management for the Public Domain[M],Macmillan,Basingstoke,1994.300.
[1]Tyrone M.Carlin,2005,Debating The Impact of Accrual Accounting and Reporting In the Public Sector [J],Financial Accountability & Management,21(3):309-336.
[1]财政部会计准则委员会,政府绩效评价与政府会计[M],大连:大连出版社,2005.
[1]李建发,政府财务报告研究[M],厦门大学出版社,2006.
[2]李建发、肖华,公共财务管理与政府财务报告改革[J],会计研究,2004(9).
[3]刘玉廷,我国政府会计改革的若干问题探讨[J],会计研究,2004(9).
[4]王雍君,权责发生制与政府预算管理改革[J],财政研究,2002(3).
[5]贝洪俊,新公共管理与政府会计改革[M],浙江大学出版社,2005.
[1]陈胜群,政府会计基础比较研究—传统的收付实现制与崛起的权责发生制孰优孰劣?[J]会计研究,2002(5).
[2]邢俊英,改革政府会计制度防范财政负债风险[J],会计研究,2004(4).
[3]陈穗红,论我国政府会计权责发生制的应用问题[J],财政研究,2004(11).
[4]李建发,论改进我国政府会计与财务报告[J],会计研究,2001(6).
[5]刘玉廷,我国政府会计改革的若干问题探讨[J],会计研究,2004(9).
[6]陈穗红,论我国政府会计权责发生制的应用问题[J],财政研究,2004(11).
[1]卢现祥,新制度经济学[M],武汉:武汉大学出版社,2004.3-4.
[1]刘少杰,国外社会学理论[M],北京:高等教育出版社,2006.494.
[2]转引自卢现祥,新制度经济学[M],武汉:武汉大学出版社,2004.4.
[1]转引自卢现祥,新制度经济学[M],武汉:武汉大学出版社,2004.6.
[1]Grossman,G.and Hart,O.,1986,The Costs and Benefits of Ownership:A Theory of Vertical and Lateral Integration[J],Journal of Political Economy,94:691-719.
[1](美)科斯,哈特,斯蒂格利茨等著,契约经济学[M],北京:经济科学出版社,2003.6.
[2]转引自(美)科斯,哈特,斯蒂格利茨等著,契约经济学[M],北京:经济科学出版社,2003.2.
[1]转引自(英)迈克尔·莱斯诺夫,社会契约论[M],南京:江苏人民出版社,2005.10.
[2](英)亨利·梅因,古代法[M],北京:商务印书馆,1984.96-97.
[3]圣经.撒母耳记下(2Sumuel),V.3.
[1](英)迈克尔·莱斯诺夫著,社会契约论[M],南京:江苏人民出版社,2005.258-262.
[2](英)迈克尔·莱斯诺夫著,社会契约论[M],南京:江苏人民出版社,2005.8-10.
[3](英)霍布斯,利维坦[M],北京:商务印书馆,1985.685-686.
[4](英)霍布斯,利维坦[M],北京:商务印书馆,1985.195.
[1](英)洛克,政府论[M],北京:商务印书馆,1983.77.
[2](英)洛克,政府论[M],北京:商务印书馆,1983.77.
[3](美)科斯,哈特,斯蒂格利茨,契约经济学[M],北京:经济科学出版社,2003.7.
[4]康芒斯关于交易的概念被新制度经济学的继承,但是康芒斯在对交易制度进行分析时所采用的方法,并不是经济学的方法,而主要是哲学、法学、社会学和心理学的方法。新制度经济学则是建立在对新古典经济学的基本理论框架进行修正的基础上。
[5]交易费用,又称为交易成本,本文对这两个名词不做区别。
[1](美)科斯、诺思等,(法)克劳德·梅纳尔,制度、契约与组织—从新制度经济学角度的透视[M],北京:经济科学出版社,2003.62-63.
[2]刘伟,李风圣,产权通论[M],北京:北京出版社,1998.207.
[1]程宏伟,隐性契约与企业财务政策研究[D],成都:西南财经大学,2005年博士论文.51-52.
[2](美)麦克尼尔,新社会契约论[M],北京:中国政法大学出版社,1994.10-32.
[3]杨瑞龙,周业安,企业相关者理论及其应用[M],北京:经济科学出版社,2000.54-55.
[1](德)柯武刚,史漫飞,制度经济学[M],北京:商务印书馆,2004.234.
[2](英)霍布斯,利维坦[M],北京:商务印书馆,1985.(英)迈克尔·莱斯诺夫,社会契约论[M],南京:江苏人民出版社,2005.75-87.张博树,《利维坦》导读[M],成都:四川教育出版社,2002.
[1](英)迈克尔·莱斯诺夫,社会契约论[M],南京:江苏人民出版社,2005.87-98.
[1](英)洛克,政府论(下篇)[M],北京:商务印书馆,1983.6.
[2](英)洛克,政府论(下篇)[M],北京:商务印书馆,1983.77-80.
[1](英)迈克尔·莱斯诺夫著,社会契约论[M],南京:江苏人民出版社,2005.106-117.
[2](法)卢梭,社会契约论[M],北京:商务印书馆,1994.32.
[3](法)卢梭,社会契约论[M],北京:商务印书馆,1980.23.
[1](法)卢梭,社会契约论[M],北京:商务印书馆,1980.76-77.
[2]Jack P.Greene edits,Encyclopedia of American Political History[M],Studies of the principal movements and ideas.I.Charles Scribner's Sons,1984.457.
[3](英)迈克尔·莱斯诺夫著,社会契约论[M],南京:江苏人民出版社,2005.7.
[1](英)洛克,政府论(下篇)[M],北京:商务印书馆,1983.105.
[1]社会分工与合作在市场经济下是通过竞争与协作的形式来实现的。
[2]Schofield.Norman,Anarchy,Altruism and Cooperation[J],Social Choice and Welfare,1985(2).
[3]转引自卢现祥,新制度经济学[M],武汉:武汉大学出版社,2004.109.
[4](德)柯武刚,史漫飞,制度经济学[M],北京:商务印书馆,2004.35.
[5]Andrew Schotter,The Economic Theory of Social Institutions[M].Cambridge:Cambridge University Press,1981.109.
[6]Andrew Schotter,The Economic Theory of Social Institutions[M].Cambridge:Cambridge University Press,1981.109.
[1](德)柯武刚,史漫飞,制度经济学[M],北京:商务印书馆,2004.37.
[1]Samuelson,Paul A.,1954,The Pure Theory of Public Expenditure[J],Review of Economics and Statistics,36(November),P387-398.
[2]P.A.Samuelson and W.D.Nordhans,Economics[M],13th Edition,McGraw-Hill Book Company,1989.770.
[1]方福前,公共选择理论[M],北京:中国人民大学出版社,2000.48.
[2]Mancur·Olson,the Logic of Collective Action[M],Cambridge:Harvard University Press,1965.44.
[1]Mancur·Olson,the Logic of Collective Action[M],Cambridge:Harvard University Press,1965.36.
[2]Mancur·Olson,the Logic of Collective Action[M],Cambridge:Harvard University Press,1965.40-41.
[3]Mancur·Olson,the Logic of Collective Action[M],Cambridge:Harvard University Press,1965.41.
[1]Fisher I.,Elementary Principles of Economics[M],New York:Macmillan,1923.27.
[2](美)A·爱伦·斯密德,财产、权力和公共选择[M],上海:上海三联书店,上海:上海人民出版社,2006.7.
[3](美)A·爱伦·斯密德,财产、权力和公共选择[M],上海:上海三联书店,上海:上海人民出版社,2006.35-39.
[4](美)A·爱伦·斯密德,财产、权力和公共选择[M],上海:上海三联书店,上海:上海人民出版社,2006.40-42.
[1](美)R.科斯,A.阿尔钦,D.诺斯等,财产权利与制度变迁[M],上海三联书店,上海人民出版社,2002.168.
[2]罗尔斯在其著作《正义论》对此进行了论证。
[1](美)道格拉斯.C.诺思.经济史中的结构与变迁[M],上海:上海三联书店,上海:上海人民出版社,1994.20.
[2]国家与政府这两个术语常常被混用,但是这两个术语具有很大差别。尤其从社会契约理论的观点来看,国家是一个社会共同体,它包括政府、国民乃至疆域。而政府则是由特定的行为人构成。诺斯所提出的“国家悖论”,事实上是指政府与经济发展之间的矛盾关系,他对“国家悖论”的解读,也是建立在对政府(统治者)行为分析的基础上。
[3]“暴力潜能”具有丰富的内涵,它既包括军队、警察、监狱等暴力工具,也包括权威、特权、垄断权等“无形资产”。
[4](美)道格拉斯.C.诺思,经济史中的结构与变迁[M],上海:上海三联书店,上海:上海人民出版社, 1994.23.
[1](美)道格拉斯.C.诺思,经济史中的结构与变迁[M],上海:上海三联书店,上海人民出版社,1994.23-24.
[2](美)道格拉斯.C.诺思,经济史中的结构与变迁[M],上海:上海三联书店,上海人民出版社,1994.24-27.
[1](英)帕特里克·敦利戚.民主、官僚制与公共选择[M],北京:中国青年出版社,2004.3-4.
[2]William Easterly,1999,When is fiscal adjustment an illusion?[J],Economic Policy,CEPR,CES,MSH,14(28):55-86.
[1]Stokey,Edith,and Richard Zeckhauser,A Primer for Policy Analysis[M],New York:W.W.Norton.1978.117.
[1]Blais,Andre and Dion,Stephane.Eds.,The Budget-maximizing Bureaucrat:Appraisals and evidence[M].Pittsburgh:University of Pittsburgh Press,1991.
[2]Dunlevy,P.Democracy,bureaucracy and public choice[M].New York:Prentice Hall,1991.P200-209.
[3]Wilson,James Q.Bureaucracy[M].New York:Basic Book,1989.181.
[1]Simon,Herbet A.Administrative Behavior:A Study of Decision-Making Process in Administrative Organization [M],2~(nd) ed.New York:Free Press,1957.198.
[2]Simon,Herbet A.Administrative Behavior:A Study of Decision-Making Process in Administrative Organization [M],2~(nd) ed.New York:Free Press,1957.102.
[1]转引自尼古拉斯·亨利,公共行政与公共事务管理(第8版),中国人民大学出版社,2002年.
[1]A.Downs,An Economic Theory of Democracy[M],New York:Harper &Row,1957.295.
[2]A.Downs,An Economic Theory of Democracy[M],New York:Harpor &Row,1957.28.
[3]Niskanen,William A.A reflection on bureaucracy and representative government[A].Blais,Andre &Stephane Dion(Eds.).The budget-maximizing bureaucrat:Appraisals and evidence[C].Pittsburgh:University of Pittsburgh Press,1991.22.
[4]Aucoin,Peter.The politics and management of restraint budgeting[A].In Blais,Andre & Stephane Dion.(Eds.).The budget-maximizing bureaucrat:Appraisals and evidence[C].Pittsburgh:University of Pittsburgh Press,1991.120.
[5]Aucoin,Peter.The politics and management of restraint budgeting[A].In Blais,Andre & Stephane Dion.(Eds.).The budget-maximizing bureaucrat:Appraisals and evidence[C].Pittsburgh:University of Pittsburgh Press, 1991.138.
[1](美)乔·B.史蒂文斯,集体选择经济学[M],上海:上海三联书店,上海:上海人民出版社,2003.220-233.
[1]郑也夫.新古典经济学“理性”概念之批判[J],社会学研究,2000(4).
[1](美)乔治.霍兰.萨拜因,政治学说史(下册)产[M],北京:商务印书馆,1986.522.
[2]转引自王馨,重在“避恶”[J],长沙航空职业技术学院学报,2003(9).
[1]George Kopits,Transparency In Government Operations[R],a paper prepared for the Conference on Transparency and Development in Latin America and the Caribbean,2000(5),available in IMF network.
[2]George Kopits,Transparency In Government Operations[R],a paper prepared for the Conference on Transparency and Development in Latin America and the Caribbean,2000(5),available in IMF network.
[1]George Kopits,Transparency In Government Operations[R],a paper prepared for the Conference on Transparency and Development in Latin America and the Caribbean,2000(5),available in IMF network.
[1]George Kopits,Transparency In Government Operations[R],a paper prepared for the Conference on Transparency and Development in Latin America and the Caribbean,2000(5),available in IMF network.
[1]牛正兰,古希腊雅典民主政制述论[J],西北师大学报(社会科学版),2000(11).
[1]早在日耳曼部落时期,就有历史久远的民众大会以及民选王的制度传统。在早期日耳曼公社中,民众大会是最高权力机关,并在开始时,王的权力并不大,王由民众大会选出。随着氏族贵族和军事贵族势力的增强,在日耳曼部落中也曾出现过“贵族议事会”。有关战争、媾和、土地分配以及对外交涉等重大事务,都先由贵族议事会审议,然后再在民众大会上讨论。
[2]Adams,George B.,Constitutional History of England[M],London:Jonathan Cape.,1922.66.
[3]何勤华,英国法律发达史[M],北京:法律出版社,1999.75.
[1]Michael Chatfield,A History of Accounting Thought[M],New York:Robert E.Krieger Publishing Company,1977.190.
[2]郭道扬,会计史教程(第一卷)[M],中国财政经济出版社,1999.318.
[3]王绍光,从税收国家到预算国家[J],读书,2007(10).
[1]1983年后改为公共账目委员会(the Committee of Public Account)。
[2]Kenneth Bradshaw,David Pring,Parliament and Congress[M],London:Quartet Book S,1982.333.
[3]从1978年开始,公共账目委员会开始举行公开的听证会,把账目审计的情况通过新闻媒体向全体选民公布。
[4]文硕,世界审计史[M],北京:企业管理出版社,1996.69-70.
[5]文硕,世界审计史[M],北京:企业管理出版社,1996.74.
[6](英)李德·布勒德,英国宪政史谭[M],北京:中国政法大学出版社,2003.154.
[1]B.Geist,State Audit-Developments in Public Accountability[M],New York:Holmes & Meier Publisher,Inc.1981.23.
[1](英)亚当·斯密,国富论[M],西安:陕西人民出版社,2001.
[1]王绍光,从税收国家到预算国家[J],读书,2007(10).
[2]丁煌,西方公共行政管理理论精要[M],北京:中国人民大学出版社,2005.11-12.
[1]王绍光,从税收国家到预算国家[J],读书,2007(10).
[2]Mosher,F.,Democracy and the Public Service[M],New York:Oxford University Press,1968.
[3]Critchlow,D.,The Brookings Institution,1916-1952:Expertise and the Public Interest in a Democratic Society[M],De Kalb:Northern Illinois University Press,1985.
[4]即后来的美国国家公共行政研究所。
[5]Report of President's Committee on Administrative Management[R],1937.3.
[6]预算“budget”一词来源于“budjet”,后者是一个中古的英语单词,指国王用于公共支出的钱袋子。
[1]文硕,世界审计史[M],北京:企业管理出版社,1996.98-105.
[1]Kull,D.,Productivity Measurement and Studies[A],In J.Rabin and T.Lynch(eds.),Handbook on Public Budgeting and Financial Management[C].New York:Marcel Dekker,1983.
[2]Kull,D.,1978,Productivity Programs in the Federal Government[M],Public Administration Review,38(1):5.
[1]蔡立辉,西方国家政府绩效评估的理念及其启示,清华大学学报(哲学社会科学版),2003(1)。
[2]周志忍,当代国家行政比较研究[M],北京:国家行政学院出版社,1999.84-85.
[3]周志忍,当代国家行政比较研究[M],北京:国家行政学院出版社,1999.88-109
[1]周志忍,当代国家行政比较研究[M],北京:国家行政学院出版社,1999.112-114.
[2]张定淮,英国“公民宪章”运动的现状与前景[J],深圳大学学报,1996(1).
[3]财政部会计司,欧洲政府会计与预算改革,大连:东北财经大学出版社[C],2005.737-800.
[1]里根政府当时两大使命:削减预算和加强国防。
[2](美)尼古拉斯·亨利,公共行政与公共事务管理(第8版),中国人民大学出版社,2002年,P297
[1](美)尼古拉斯·亨利,公共行政与公共事务管理(第8版),中国人民大学出版社,2002年,P307
[2]陈小悦,陈立齐,政府预算与会计改革——中国与西方国家模式[C],中信出版社,2002.171-208.
[1]丁煌,西方公共行政管理理论精要[M],北京:中国人民大学出版社,2005.286-287.
[2]转引自丁煌,西方公共行政管理理论精要[M],北京:中国人民大学出版社,2005.288.
[3][美]罗尔斯:正义论[M],北京:中国社会科学出版社,1988.213.
[4]转引自张泰峰,公共部门绩效管理[M],郑州:郑州大学出版社,2004.9.
[1]Karl W.Deutsch,Politics And Government—How People Decide Their Fate[M].Boston:Houghton Mifflin Company,1980.194-195.
[1]转引自葛家澍、余绪缨.会计学[M].成都:四川人民出版社,1992.
[1]Drebin Allan R.,Chan James L.,and Ferguson Lorna C.,Decisions and Information Needs of Governmental Accounting Information Users.
[1](美)埃尔登 S.亨德里克森,会计理论[M],上海:立信会计图书用品社,1987.81.
[1]根据2004年美国会计总署人力资源改革法案修正案,自2004年7月7日,美国会计总署(General
[1](美)罗伯特·B·丹哈特,公共组织理论[M],北京:中国人民大学出版社,2002.31-32.
[2]韦伯认为合理性存在着两种形式,即工具合理性和价值合理性。价值合理性类型的社会行动是指超现实、超功利、指向某种不可选择目的的社会行动,如宗教活动。
[3]Weber,M.The Thory of Social and Economic Organization[M],New York:Free Press,1947.117.
[1](英)D·S·皮尤,组织理论精萃[M],北京:中国人民大学出版社,1990.12-13.
[2](美)安东尼·唐斯,官僚制内幕[M],北京:中国人民大学出版社,2006.28.
[3](德)马克斯·韦伯,经济与社会[M],北京:商务印书馆,1998.333.
[1](美)戴维·奥斯本,特德·盖布勒,改革政府[M],上海:上海人民出版社,1996
[1]David G.Mathiasen,the New Public Management and Its Critics[J],International Public Management Journal.Elsevier Science Inc.1999(1)
[1](美)查尔斯·沃尔夫,市场或政府——权衡两种不完善的选择[M],北京:中国发展出版社,1994.4.
[2](美)史蒡文·凯尔曼,制定公共政策[M],北京:商务印书馆,1990.212.
[1]Meyer,M.W.,& Gupta,V.,The Performance Paradox[A].In B.W.Staw & L.L.Cummings(Eds.),Research in organizational behavior[C],1994.309-369.
[2]Ostrander,Susan,and Paul Schervish,Giving and Getting:Philanthropy as Social Relations[A],In Critical Issues in American Philanthropy:Strengthening Theory and Practice[C],edited by Jon Van Til and Associates.San Francisco:Jossey-Bass.1990.
[1]Ostrander,Susan,and Paul Schervish,Giving and Getting:Philanthropy as Social Relations[A],In Critical Issues in American Philanthropy:Strengthening Theory and Practice[C],edited by ion Van Til and Associates.San Francisco:Jossey-Bass.1990.
[2]Robert D.Herman and David O.Renz.Thesis On Nonprofit Organization Effectiveness[R].http://www.jhu.edu/～istr/conferences/geneva/confpapers/bob.herman.&.david.renz.html
[1](英)罗伯特·罗茨,新的治理[A],俞可平主编,治理与善治[C],北京:社会科学文献出版社,2000.86.
[2]WorldBank,Governance and Development Washington[R],D · C ·:WorldBank,1992,P.3.
[3]转引自朱德米,网络状公共治理:合作与共治[J],华中师范大学学报,2004(2).
[4]Commission on Global Governance,Our Global Neighbourhood,Oxford:Oxford University Press,1995.23.
[1](英)格里·斯托克,作为理论的治理:五个论点[J],国际社会科学(中文版),1999(2).
[1](美)埃尔登S.亨德里克森,会计理论[M],上海:立信会计图书用品社,1987.1.
[2](美)埃尔登S.亨德里克森,会计理论[M],上海:立信会计图书用品社,1987.78.
[3]转引自李建发,政府会计论[M],厦门:厦门大学出版社,1999.127.
[4]转引自李建发,政府会计论[M],厦门:厦门大学出版社,1999.127.
[1]American Institute of Certified Public Accountants,Committee on Terminology,Accounting Terminology Bulletin No.1[S],New York:AICPA,1953.3.
[2]American Accounting Association,Committee to Prepare a Statement of Basic Accounting Theory,A Statement of Basic Accounting Theory[S],Evanston,Illinios:AAA,1966.4.
[3]American Accounting Association,Committee to Prepare a Statement of Basic Accounting Theory,A Statement of Basic Accounting Theory[S],Evanston,IIlinios:AAA,1966.4.
[4]American Accounting Association,Committee to Prepare a Statement of Basic Accounting Theory,A Statement of Basic Accounting Theory[S],Evanston,Illinios:AAA,1966.4.
[1]Langenderfer Harold Q.,1973,A Conceptual Framework for Financial Accounting[J],The Journal of Accountancy,136 July:50.
[2]American Institute of Certified Public Accountants,Study Group on the Objectives of Financial Statements,Objectives of Financial Statements[S],New York:AICPA,1973.66.
[3]李建发,政府会计论[M],厦门:厦门大学出版社,1999.128.
[1]GASB Concepts Statement No.1,Objectives of Financial Reporting[S],May 1987.para.30.
[2]李建发,政府会计论[M],厦门:厦门大学出版社,1999.151.
[1]NCGA,Concepts Statement No.1,Objectives of Accounting and Financial Reporting for Governmental Units[S],1982.para 9.
[2]GASB Concepts Statement No.1,Objectives of Financial Reporting[S],May 1987,para.56-61.
[1]这里所称的传统的政府绩效治理机制,是指这种机制把收付实现制会计作为具有主导性的会计信息支撑甚至是唯一会计信息支撑。研究表明,这种政府绩效治理机制普遍存在着透明度障碍,难以充实保障政府运行透明度的实现。
[2]戴蒙德,绩效预算需要权责发生制会计吗?[A],财政部会计司,政府会计研究报告[C],大连:东北财经大学出版社,2005.327.
[1]William Easterly,1999,When is fiscal adjustment an illusion?[J],Economic Policy,CEPR,CES,MSH,14(28):55-86.
[2]Niskanen,William,Reagonomics[M].Oxford University Press,1988.59.
[1]Roubini,N.and J.Sachs,1989,Government spending and budget deficits in the industrial countries[J],Economic Policy 8:99-132.
[2]Gyamfi,Peter.Infrastructure Maintenance in LAC:The Costs of Neglect and Options for Improvement.Volume 4:The Road Sector,World Bank Latin America and The Caribbean Technical Department Regional Studies Program[R],Report No.17,June 1992
[3]Kopits,George and Jon Craig.Transparency in Government Operations[A],International Monetary Fund Occasional Paper 158,Washington D.C.,January 1998
[4]Kotlikoff,Laurence J.,Generational Accounting[M],New York:The Free Press,1993.
[5]World Bank,The Old-Age Crisis[R],Policy Research Report,Oxford University Press,1994.128.
[1]Hana Polackova,Hafez,Ghanem and Roumeen,Islam.1999,Fiscal Adjustment and Contingent Liabilities:Case Studies of the Czech Republic and Macedonia[A].Working Paper.No.2177.World Bank,转引自马恩涛,财政调整、机会主义与政府或有负债[M],财经论丛,2006(7).
[1]William Easterly,1999,When is fiscal adjustment an illusion?[J],Economic Policy,CEPR,CES,MSH,14(28):55-86
[2]Ott,Attiat F.and Jang H.Yoo,The Measurement of Government Saving[A],in George M.Von Furstenburg,ed.,The Government and Capital Formation[C],Ballinger Publishing Company,Cambridge MA,1980.
[3]Buiter,Willem,1983,Measurement of the Public Sector and Its Implications for Policy Evaluation and Design[A],IMF Staff Papers,Vol.30(June):306-49.(updated and reprinted in Mario Blejer and Adrienne Cheasty,eds.,How to Measure the Public Deficit:Analytical and Methodological Issues[C],IMF,1993)
[4]Buiter,Willem,1985,A Guide to Public Sector Debt and Deficits[J],Economic Policy,November:14-79.
[5]Buiter,Willem,Giancarlo Corsetti,and Nouriel Roubini,1993,Excessive deficits:sense and nonsense in the treaty of Maastricht[J],Economic Policy April:58-100.
[6]Blejer,Mario I.and Adrienne Cheasty,1991,The Measurement of Fiscal Deficits:Analytical and Methodological Issues[J],Journal of Economic Literature December:1644-1678.
[7]Bohn,Henning,1992,Budget deficits and government accounting[A],Carnegie-Rochester Conference Series on Public Policy 37:1-84.
[8]Eisner,Robert,How Real is the Federal Deficit?[M],The Free Press:New York,1986.
[9]Eisner,Robert,1984,Which Budget Deficit? Some Issues of Measurement and Their Implications[J],The American Economic Review 74(May):138-143.
[10]Eisner,Robert and Paul J.Pieper,1984,A New View of the Federal Debt and Budget Deficits,The American Economic Review 74(March):11-29.
11 Bob Traa and Alina Carare,A Government's Net Worth[J],Finance & Development,2007(6).Available in.http://www.imf.org/external/pubs/ft/fandd/2007/06/traa.htm
12 张春霖,如何评估我国政府债务的可持续性[J],经济研究,2000(2).
[1]Bob Traa and Alina Carafe,A Government's Net Worth[J],Finance & Development,2007(6).Available in.http://www.imf.org/extemal/pubs/ft/fandd/2007/06/traa.htm
[2]包括或有负债/隐性债务。
[3]张春霖,如何评估我国政府债务的可持续性[J],经济研究,2000(2).
[1]Eisner,Robert and Paul J.Pieper,1984,A New View of the Federal Debt and Budget Deficits[J],The American Economic Review 74(March):11-29.
[1]转引自陈小悦,陈立齐,政府预算与会计改革——中国与西方国家模式[C],中信出版社,2002.108-117.
[1]陈小悦,陈立齐,政府预算与会计改革——中国与西方国家模式[C],中信出版社,2002.25.
[1]李建发、张国清,《公共财务与政府会计》课件。
[1]楼继伟,政府预算与会计的未来[C],中国财政经济出版社,2002.144.
[1]FASB,Analysis of issues related to conceptual framework for financial accounting and reporting:Elements of financial statements and their measurement[Z].1976.转引自葛家澍,实质重于形式 欲速则不达——分两步走制定中国的财务会计概念框架[J],会计研究,2005(6)。
[2]财政部会计司制度一处,会计国际趋同及国外相关组织近期动态[J],会计研究,2007(6)。
[1]William J.Vatter Source,1979,State of the Art——Non-Business Accounting[J],The Accounting Review,54(3):574-584.
[1]McGregor Warren.,1999,Pivotal role of accounting concepts in the development of public sector accounting standards[J],Australian Accounting Review,March.
[2]Australian Accounting Research Foundation and Australian Accounting Standards Board,SAC 2 Objective of General Purpose Financial Reporting[S].1990.
[1]Barton,Carnegie,Wolnizer,Newberry,2002,Public sector accounting:A common reporting framework? A rejoinder[J],Australian Accounting Review,November.
[2]Stiglitz,J.,Economics of the Public Sector[M],2nd edition,Norton,1988.
[3]Allan.Barton,1999,Public and private sector accounting - the non-identical twins[J],Australian Accounting Review,July.
[1]财政部会计司,政府会计研究报告[C],大连:东北财经大学出版社,2005.246-249.
[1]财政部会计司,政府会计研究报告[C],大连:东北财经大学出版社,2005.255-259.
[1]Chow,D.,Humphrey,C.,Moll,J.,2007,Developing Whole of Government Accounting in the UK:Grand Claims,Practical Complexities and a Suggested Future Research Agenda[J],Financial Accountability and Management,23(1):27-54.
[2]HM Treasury,2004,Long-Term Public Finance Report:An Analysis of Fiscal Sustainability(R),December.(www.hm-trcasury.gov.uk).
[3]美国政府会计准则委员会,美国州和地方政府会计与财务报告准则汇编[S],北京:人民出版社,2004.146-151.
[1]Jesse Hughes,Research Report on Budget Reporting[R],2004.转引自李建发、张国清《公共财务与政府会计》课件。
[2]International Public Sector Accounting Standards Board,Intemational Public Sector Accounting StandardNo.24,Presentation of Budget Information in Financial Statements[S].
[1]转引自美国政府会计准则委员会概念公告第1号——财务报告的目标[S],
[1]美国政府会计准则委员会,美国州和地方政府会计与财务报告准则汇编[S],北京:人民出版社,2004.632.
[2]美国政府会计准则委员会,美国州和地方政府会计与财务报告准则汇编[S],北京:人民出版社,2004.627.
[3]美国政府会计准则委员会,美国州和地方政府会计与财务报告准则汇编[S],北京:人民出版社,2004.626.
[1]本节主要参考L(u|¨)der,Chan,Jaruga&Nowak,Godfrey,Devlin&Merrouche,Pollit&Bouckaert等学者关于政府会计改革权变模型、财务管理改革进程模型、公共管理改革模型的研究成果。
[2]Zimmerman,J.L.,1977,The Municipal Accounting Maze:An Analysis of Political Incentives[J],Journal of Accounting Research 15[Supplement]:107-144.
[3]Baber,W.R.,and P.K.Sen,1984,The Role of Generally Accepted Reporting Methods in The Public Sector:An Empirical Test[J],Journal of Accounting and Public Policy 3[Summer]:91-106.
[4]Evans J.H.,Ⅲ and J.M.Patton,1987,Signaling and Monitoring in Public-sector Accounting[J],Journal of Accounting Research 25[Supplement]:130-158.
[5]Ingram,R.W.,1983,The Importance of State Accounting Practices for Credit Decisions[J],Journal of Accounting and Public Policy 2[Spring]:5-19.
[6]Ingram,R.W.,1984,Economic Incentives and the Choice of State Government Accounting Practice[J],Journal of Accounting Research:26-134.
[7]L(u|¨)der,K.G.1992.A contingency model of governmental accounting innovations in the political administrative environment[A].In Research in Governmental and Nonprofit Accounting[C],Vol.7:99-127.Greenwich,CT:JAI Press.
[1]1990年首次德语出版,1992年首次英语出版。
[2]转引自许激,权变理论学派[M],http://www.manage9.com/type.asp?news_id=39
[1]L(u|¨)der,K.G.1992.A contingency model of governmental accounting innovations in the political administrative environment[A].In Research in Governmental and Nonprofit Accounting[C],Vol.7,99-127.Greenwich,CT:JAI Press.
[2]Chan J.L.,Jones R.H.,L(u|¨)der K.G.(eds.),1996,Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press,Vol.9.
[1]L(u|¨)der,K.G.1992.A contingency model of governmental accounting innovations in the political administrative environment[A].In Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press,Vol.7:99-127.
[2]L(u|¨)der,K.G.1992.A contingency model of governmental accounting innovations in the political administrative environment[A].In Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press,Vol.7:99-127.
[1]L(u|¨)der,K.G.,1992,A contingency model of governmental accounting innovations in the politicaladministrative environment[A],In Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press,Vol.7:99-127.
[1]L(u|¨)der,K.G.,1992,A contingency model of governmental accounting innovations in the politicaladministrative environment[A],In Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press.Vol.7:99-127.
[2]L(u|¨)der,K.G.,1992,A contingency model of governmental accounting innovations in the politicaladministrative environment[A],In Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press.Vol.7:99-127,
[1]L(u|¨)der,K.G.,1992,A contingency model of governmental accounting innovations in the politicaladministrative environment[A],In Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press.Vol.7:99-127.
[2]Chan,J.L./Jones,R.H./L(u|¨)der,K.G.,1996,Modelling Governmental Accounting Innovations:An Assessment and Future Research Directions[A],in:Chan,J.L.et al.(eds.),Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press.Vol.9:1-19.
[1]Godfrey,A.D./Devlin,P.J./Merrouche,C.,1995,The Contingency Model and East Africa-Towards a Critique[A],Paper presented at the 5th CIGAR Conference,Paris.
[2]Godfrey,A.D./Devlin,P.J./Merrouche,C.1996,Governmental Accounting in Kenya,Tanzania,and Uganda[A],in:Chan,J.L.et al.(eds.),Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press.Vol.9:193-208.
[3]L(u|¨)der,K.G.,2002,Research in Comparative Governmental Accounting Over The Last Decade:Achievements and Problems[A],Montesinos,V.and Vela,J.M.(eds) Innovations in Governmental Accounting[C],Kluwer.1-21.
[4]L(u|¨)der,K.G.,1994,The 'contingency model' reconsidered:Experiences form Italy,Japan and Spain[A].In Perspectives on Performance Measurement and Public Sector Accounting[C],eds.E.Buschor and K.Schedler,Berne:Haupt.1-15.
[1]Godfrey,A.D./Devlin,P.J,/Merrouche,C.,1995,The Contingency Model and East Africa - Towards a Critique[A],Paper presented at the 5th CIGAR Conference,Paris.
[2]Godfrey,A.D./Devlin,P.J./Merrouche,C.(1996),Governmental Accounting in Kenya,Tanzania,and Uganda[A],in:Chan,J.L.et al.(eds.),Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press.Vol.9:193-208.
[1]Jaruga,A./Nowak,W.A.(1996),Toward a General Model of Public Sector Accounting Innovations,in:Chan,J.L.et al.(eds.),Research in Governmental and Nonprofit Accounting,Vol.9,pp.21-31,Greenwich,CT:JAI Press
[2]L(u|¨)der,K.G..2002,Research in Comparative Governmental Accounting Over The Last Decade:Achievements and Problems,Montesinos,V.and Vela,J.M.(eds) Innovations in Governmental Accounting,Kluwer.1-21.
[1]Jaruga,A./Nowak,W.A.(1996),Toward a General Model of Public Sector Accounting Innovations,in:Chan,J.L.et al.(eds.),Research in Governmental and Nonprofit Accounting,Vol.9,pp.21-31,Greenwich,CT:JAI Press
[1]周济勤,对预算外资金管理的思考[J],财会研究,2005(2).
[1]王雍君,政府预算会计问题研究[M],经济科学出版社,2004.53-54.
[1]Hana Polackova Brixi.,Contingent Government Liabilities:A Hidden Risk for Fiscal Stability[R].The World Bank working paper,NO.1989,1998.
[1]Pieter.Bottelier,Implications of WTO Membership for China's State-Owned Banks and the Management of Public Finances:Issues and Strategies[A],Working Paper,2001
[2]资料来源:标准普尔公司网站,Global Financial System Stress,09-Qct.-2001,转引自卢文鹏,尹晨,补偿替代,隐性担保与财政风险,财贸经济,2004(1)。
[1]转引自2006年09月29日新华网新闻,http://news.xinhuanet.com/polities/2006-09/29/content_5152909.htm
[2]雷家骕,新安全,2002(4),转引自人民网网站http://www.people.com.cn/GB/paper2515/8536/801394.html
[3]李金华.2003年中央预算执行和其他财政收支审计工作报告[N],2004.6.23
[4]详见过勇,胡鞍钢,行政垄断、寻租与腐败[J],经济社会体制比较,2003(2):贺卫.寻租经济学[M],北京:中国发展出版社,1999;何清涟,现代化的陷阱[M],今日中国出版社,1998等。
[1]资料来源:中国财政年鉴(1997),北京:中国财政杂志社,1997.
[1]Chan,J.L.,and M.A.Rubin,1987,The Role of Information in A Democracy and in Government Operations,Research in Governmental and Nonprofit Accounting 3,Part B:3-27.
[2]L(u|¨)der,K.G.,1992,A contingency model of governmental accounting innovations in the politicaladministrative environment[A].In Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press.Vol.7:99-127.
[1]张馨,公共财政与财政体制改革——学习《中共中央关于完善社会主义市场经济体制若干问题的决定》[N],转引自,http://www.people.com.cn/GB/paper85/11004/997687.html
[2]转引自2008年4月3日新华网网站http://news.xinhuanet.com/politics/2008-04/03/content_7909701.htm
[1]Hepworth Noel,2003,Preconditions for Successful Implementation of Accrual Accounting in Central Government,Public Money&Management,(1).
[1]楼继伟,政府预算与会计的未来[C],北京:中国财政经济出版社,2002.6-9.
[1]Chan James L.,Global Government Accounting Principles
[1]楼继伟,政府预算与会计的未来[C],北京:中国财政经济出版社,2002.80.
[1]Commission on Organization of the Executive Branch of the Government,1949,Budgeting and Accounting,Washington,DC:U.S.Government Pringting Office,P.8.
[2]Diamond,J.2002,Performance Budgeting-Is Accrual Accounting Required? Working Paper(WP/02/240)December.IMF.
[3]1988年《国有部门法案》确立了各部门行政首长在人力资源管理方面的授权以及同时承担的绩效责任,在此基础上,在部门与政府之间建立了两类契约关系。第一类契约关系中,政府被看作是政府部门和私人部门产出的购买者,在第二类契约关系中,政府被看成是政府机构的所有者,对从投入的资产获取最大回报感兴趣。
[1]楼继伟,政府预算与会计的未来[C],中国财政经济出版社,2002,P.84。
[2](只对个别机构)
[1]陈小悦,陈立齐,政府预算与会计改革——中国与西方国家模式[C],中信出版社,2002.188-189.
[1]Chan James.and Li Jianfa,Government Accounting Standards in China,U.S.and UK,Anatoli Bourmistrov and Frode Mellemvik(eds),International Trends and Experiences in Government Accounting[C],Cappelen Akademisk Forlag.,2005.16-27.
[2]Chan James.and Li Jianfa,Government Accounting Standards in China,U.S.and UK,Anatoli Bourmistrov and Frode Mellemvik(eds),International Trends and Experiences in Government Accounting[C],Cappelen Akademisk Forlag.,2005.16-27.
[1]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.
[1]Diamond,J.,2002,Performance Budgeting-Is Accrual Accounting Required?[R]Working Paper(WP/02/240)December,IMF.
[1]贝洪俊,新公共管理与政府会计改革[M],淅江大学出版社,2005.
[2]财政部会计司,欧洲政府会计与预算改革,大连:东北财经大学出版社[C],2005.
[3]财政部会计司,政府会计研究报告[C],大连:东北财经大学出版社,2005.
[4]财政部会计准则委员会,政府绩效评价与政府会计[M],大连:大连出版社,2005.
[5]财政部会计司制度一处,会计国际趋同及国外相关组织近期动态[J],会计研究,2007(6)。
[6]陈穗红,论我国政府会计权责发生制的应用问题[J],财政研究,2004(11).
[7]程宏伟,隐性契约与企业财务政策研究[D],成都:西南财经大学,2005年博士论文.
[8]陈胜群,政府会计基础比较研究—传统的收付实现制与崛起的权责发生制孰优孰劣?[J]会计研究,2002(5).
[9]陈小悦,陈立齐,政府预算与会计改革——中国与西方国家模式[C],中信出版社,2002.
[10]丁煌,西方公共行政管理理论精要[M],北京:中国人民大学出版社,2005.
[11]方福前,公共选择理论[M],北京:中国人民大学出版社,2000.
[12]葛家澍、余绪缨,会计学[M],成都:四川人民出版社,1992.
[13]葛家澍,实质重于形式,欲速则不达—分两步走制定中国的财务会计概念框架[J],会计研究,2005(6)。
[14]郭道扬,会计史教程(第一卷)[M],中国财政经济出版社,1999.
[15]过勇,胡鞍钢,行政垄断、寻租与腐败[J],经济社会体制比较,2003(2)
[16]何勤华,英国法律发达史[M],北京:法律出版社,1999.
[17]何清涟,现代化的陷阱[M],今日中国出版社,1998.
[18]贺卫.寻租经济学[M],北京:中国发展出版社,1999.
[19]雷家骕,新安全,2002(4),转引自人民网网站http://www.people.com.cn/GB/paper2515/8536/801394.html
[20]李建发,政府会计论[M],厦门:厦门大学出版社,1999.
[21]李建发,论改进我国政府会计与财务报告[J],会计研究,2001(6).
[22]李建发、肖华,公共财务管理与政府财务报告改革[J],会计研究,2004(9)
[23]李建发,政府财务报告研究[M],厦门大学出版社,2006.
[24]李建发、张国清,《公共财务与政府会计》课件。
[25]李金华.2003年中央预算执行和其他财政收支审计工作报告[N],2004.6.23
[26]刘玉廷,我国政府会计改革的若干问题探讨[J],会计研究,2004(9).
[27]刘少杰,国外社会学理论[M],北京:高等教育出版社,2006.
[28]刘伟,李风圣,产权通论[M],北京:北京出版社,1998.
[29]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.
[30]卢文鹏,尹晨,补偿替代,隐性担保与财政风险,财贸经济,2004(1)。
[31]卢现祥,新制度经济学[M],武汉:武汉大学出版社,2004.3-4.
[32]马恩涛,财政调整、机会主义与政府或有负债[M],财经论丛,2006(7).
[33]牛正兰,古希腊雅典民主政制述论[J],西北师大学报(社会科学版),2000(11)
[34]文硕,世界审计史[M],北京:企业管理出版社,1996.
[35]王保安,欧盟财政政策与启示[J],财政研究,2004(4)。
[36]王绍光,从税收国家到预算国家[J],读书,2007(10).
[37]王雍君,权责发生制与政府预算管理改革[J],财政研究,2002(3).
[38]王雍君,政府预算会计问题研究[M],经济科学出版社,2004.
[39]王馨,重在“避恶”[J],长沙航空职业技术学院学报,2003(9).
[40]邢俊英,改革政府会计制度防范财政负债风险[J],会计研究,2004(4).
[41]许激,权变理论学派[M],http://www.manage9.com/type.asp?news_id=39
[42]杨瑞龙,周业安,企业相关者理论及其应用[M],北京:经济科学出版社,2000.
[43]张博树,《利维坦》导读[M],成都:四川教育出版社,2002.
[44]张春霖,如何评估我国政府债务的可持续性[J],经济研究,2000(2).
[45]张定淮,英国“公民宪章”运动的现状与前景[J],深圳大学学报,1996(1).
[46]张馨,公共财政与财政体制改革——学习《中共中央关于完善社会主义市场经济体制若干问题的决定》[N],转引自,http://www.people.com.cn/GB/paper85/11004/997687.html
[47]郑也夫.新古典经济学“理性”概念之批判[J],社会学研究,2000(4).
[48]周济勤,对预算外资金管理的思考[J],财会研究,2005(2)
[49]周志忍,当代国家行政比较研究[M],北京:国家行政学院出版社,1999.
[50]朱德米,网络状公共治理:合作与共治[J],华中师范大学学报,2004(2).
[51]中国财政年鉴(1997),北京:中国财政杂志社,1997.
[52]2006年09月29日新华网新闻,http://news.xinhuanet.com/politics/2006-09/29/content_5152909.htm
[53]2008年4月3日新华网网站http://news.xinhuanet.com/politics/2008-04/03/content_7909701.htm
[1](美)科斯,哈特,斯蒂格利茨等著,契约经济学[M],北京:经济科学出版社,2003.6.
[2](美)科斯,哈特,斯蒂格利茨等著,契约经济学[M],北京:经济科学出版社,2003.2.
[3](英)迈克尔·莱斯诺夫,社会契约论[M],南京:江苏人民出版社,2005.10.
[4](英)亨利·梅因,古代法[M],北京:商务印书馆,1984.
[5](英)霍布斯,利维坦[M],北京:商务印书馆,1985.
[6](英)洛克,政府论[M],北京:商务印书馆,1983.
[7](美)科斯,哈特,斯蒂格利茨,契约经济学[M],北京:经济科学出版社,2003.
[8](美)科斯、诺思等,(法)克劳德·梅纳尔,制度、契约与组织——从新制度经济学角度的透视[M],北京:经济科学出版社,2003.
[9](美)麦克尼尔,新社会契约论[M],北京:中国政法大学出版社,1994.
[10](德)柯武刚,史漫飞,制度经济学[M],北京:商务印书馆,2004.
[11](法)卢梭,社会契约论[M],北京:商务印书馆,1980.
[12](美)A·爱伦·斯密德,财产、权力和公共选择[M],上海:上海三联书店,上海:上海人民出版社,2006.
[13](美)R.科斯,A.阿尔钦,D.诺斯等,财产权利与制度变迁[M],上海:上海三联书店,上海:上海人民出版社,2002.
[14](美)道格拉斯.C.诺思.经济史中的结构与变迁[M],上海:上海三联书店,上海:上海人民出版社,1994.
[15](英)帕特里克·敦利威,民主、官僚制与公共选择[M],北京:中国青年出版社,2004.
[16](美)詹姆斯·M·布坎南,自由、市场与国家——80年代的政治经济学[M],上海:上海三联书店,1989.
[17](美)乔·B.史蒂文斯,集体选择经济学[M],上海:上海三联书店,上海:上海人民出版社,2003.
[18](美)乔治.霍兰.萨拜因,政治学说史(下册)产[M],北京:商务印书馆,1986.
[19](英)李德·布勒德,英国宪政史谭[M],北京:中国政法大学出版社,2003.
[20](英)亚当·斯密,国富论[M],西安:陕西人民出版社,2001.
[21](澳)欧文·E·休斯,公共管理导论[M],北京:中国人民大学出版社,2004.
[22](美)尼古拉斯·亨利,公共行政与公共事务管理(第8版),中国人民大学出版社,2002年
[23](美)詹姆斯·M·布坎南,自由、市场和国家[M],北京:北京经济学院出版社,1988.
[24](美)埃尔登 S.亨德里克森,会计理论[M],上海:立信会计图书用品社,1987.
[25](美)罗伯特·B·丹哈特,公共组织理论[M],北京:中国人民大学出版社,2002.
[26](英)D·S·皮尤,组织理论精萃[M],北京:中国人民大学出版社,1990.
[27](美)安东尼·唐斯,官僚制内幕[M],北京:中国人民大学出版社,2006.
[28](德)马克斯·韦伯,经济与社会[M],北京:商务印书馆,1998.
[29](美)戴维·奥斯本,特德·盖布勒,改革政府[M],上海:上海人民出版社,1996.
[30](美)查尔斯·沃尔夫,市场或政府——权衡两种不完善的选择[M],北京:中国发展出版社,1994.
[31](美)史蒡文·凯尔曼,制定公共政策[M],北京:商务印书馆,1990.
[32](英)罗伯特·罗茨,新的治理[A],俞可平主编,治理与善治[C],北京:社会科学文献出版社,2000.86.
[33](英)格里·斯托克,作为理论的治理:五个论点[J],国际社会科学(中文版), 1999(2).
[34](美)埃尔登 S.亨德里克森,会计理论[M],上海:立信会计图书用品社,1987.
[35]美国政府会计准则委员会,美国州和地方政府会计与财务报告准则汇编[S],北京:人民出版社,2004.
[1]Adams,George B.,Constitutional History of England[M],London:Jonathan Cape.,1922.
[2]American Accounting Association,Committee to Prepare a Statement of Basic Accounting Theory,A Statement of Basic Accounting Theory[S],Evanston,Illinios:AAA,1966.4.
[3]American Institute of Certified Public Accountants,Committee on Terminology,Accounting Terminology Bulletin No.1[S],New York:AICPA,1953.3.
[4]American Institute of Certified Public Accountants,Study Group on the Objectives of Financial Statements,Objectives of Financial Statements[S],New York:AICPA,1973.66.
[5]Andrew Schotter,The Economic Theory of Social Institutions[M].Cambridge:Cambridge University Press,1981.
[6]Aucoin,Peter.The politics and management of restraint budgeting[A].In Blais,Andre &Stephane Dion.(Eds.).The budget-maximizing bureaucrat:Appraisals and evidence[C].Pittsburgh:University of Pittsburgh Press,1991.120.
[7]Australian Accounting Research Foundation and Australian Accounting Standards Board,SAC 2 Objective of General Purpose Financial Reporting[S].1990.
[8]Baber,W.R.,and P.K.Sen,1984,The Role of Generally Accepted Reporting Methods in The Public Sector:An Empirical Test[J],Journal of Accounting and Public Policy 3[Summer]:91-106.
[9]Barton Allan.,1999,Public and private sector accounting-the non-identical twins[J],Australian Accounting Review,July.
[10]Barton,Carnegie,Wolnizer,Newberry,2002,Public sector accounting:A common reporting framework? A rejoinder[J],Australian Accounting Review,November.
[11]Blejer,Mario I.and Adrienne Cheasty,1991,The Measurement of Fiscal Deficits:Analytical and Methodological Issues[J],Journal of Economic Literature December.
[12]Bob Traa and Alina Carare,A Government's Net Worth[J],Finance & Development,2007(6).Available in.http://www.imf.org/external/pubs/ft/fandd/2007/06/traa.htm
[13]Bohn,Henning,1992,Budget deficits and government accounting[A],Carnegie-Rochester Conference Series on Public Policy 37:1-84.
[14]Bradshaw Kenneth,Pring David,Parliament and Congress[M],London:Quartet Book S,1982.
[15]Broadbent,J.and Guthrie J.,1992,Changes in the Public Sector:A Review of Recent Alternative Accounting Research[J],Accounting Auditing & Accountability Journal,5(2)
[16]Broadbent,J.,1992,Change in Organizations:A Case Study of the Use of Accounting Information in the NHS[J],British Accounting Review,24(4):343-367.
[17]Buiter,Willem,1983,Measurement of the Public Sector and Its Implications for Policy Evaluation and Design[A], IMF Staff Papers, Vol. 30 (June): 306-49. (updated and reprinted in Mario Blejer and Adrienne Cheasty, eds.,How to Measure the Public Deficit: Analytical and Methodological Issues[C], IMF, 1993)
[18] Buiter, Willem, 1985, A Guide to Public Sector Debt and Deficits[J], Economic Policy, November: 14-79.
[19] Buiter, Willem, Giancarlo Corsetti, and Nouriel Roubini, 1993, Excessive deficits: sense and nonsense in the treaty of Maastricht[J], Economic Policy April:58-100.
[20] Canada, Office of the Auditor General (CanAG), 1987, Financial Management and Control Study[R], Government Printer, Ottowa.
[21] Carlin, T., 2002, Linkage and Legitimization - A Decade of Public Sector Financial Management Reforms in Australia[R], Proceedings of 7th Annual Asia Pacific Decision Sciences Institute Conference, Bangkok, July.
[22] Chan, J. L., and M.A. Rubin, 1987, The Role of Information in A Democracy and in Government Operations[A], Research in Governmental and Nonprofit Accounting[C] 3, Part B:3-27.
[23] Chan J.L.,Jones R.H.,Luder K.G. (eds.), 1996, Research in Governmental and Nonprofit Accounting[C], Greenwich, CT: JAI Press, Vol. 9.
[24] Chan, J.L./Jones, R.H./Luder, K.G ,1996, Modelling Governmental Accounting Innovations: An Assessment and Future Research Directions[A], in: Chan, J.L. et al. (eds.), Research in Governmental and Nonprofit Accounting[C], Greenwich, CT: JAI Press. Vol. 9:1-19.
[25] Chan James. and Li Jianfa, Government Accounting Standards in China,U.S. and UK, Anatoli Bourmistrov and Frode Mellemvik (eds), International Trends and Experiences in Government Accounting[C], Cappelen Akademisk Forlag. ,2005.16-27.
[26] Chan James L., Global Government Accounting Principles
[27] Chow, D., Humphrey, C, Moll, J., 2007, Developing Whole of Government Accounting in the UK: Grand Claims, Practical Complexities and a Suggested Future Research Agenda[J], Financial Accountability and Management, 23(1): 27-54.
[28] Christensen, M., 2002, Public Sector Accrual Accounting: An Early Adopter's History[R], Proceedings of the 9th World Congress of Accounting Historians, Melbourne, July.
[29] Commission on Global Governance, Our Global Neighbourhood[C], Oxford:Oxford University Press, 1995.
[30] Commission on Organization of the Executive Branch of the Government, 1949, Budgeting and Accounting[C], Washington, DC: U. S. Government Pringting Office,.
[31] Critchlow, D., The Brookings Institution, 1916-1952: Expertise and the Public Interest in a Democratic Society[M], De Kalb: Northern Illinois University Press, 1985.
[32] Deutsch Karl W., Politics And Government—How People Decide Their Fate[M]. Boston: Houghton Mifflin Company, 1980.194-195.
[33] Diamond, J. ,2002, Performance Budgeting - Is Accrual Accounting Required?[R] Working Paper (WP/02/240) December ,IMF.
[34] Downs, An Economic Theory of Democracy [M], New York: Harper &Row, 1957.
[35] Drebin Allan R., Chan James L., and Ferguson Lorna C, Decisions and Information Needs of Governmental Accounting Information Users.
[36] Dunlevy, P. Democracy, bureaucracy and public choice [M]. New York: Prentice Hall, 1991.
[37] Eisner, Robert, 1984, Which Budget Deficit? Some Issues of Measurement and Their Implications [J], The American Economic Review 74 (May): 138-143.
[38] Eisner, Robert and Paul J. Pieper, 1984, A New View of the Federal Debt and Budget Deficits, The American Economic Review 74 (March): 11-29.
[39] Eisner, Robert, How Real is the Federal Deficit?[M], The Free Press: New York, 1986.
[40] Ellwood, S. M., 2002, The Financial Reporting Revolution in the UK Public Sector[J], Journal of Public Budgeting, Accounting and Financial Management, 14 (4): 584.
[41] Ellwood, S. and Wynne, A., An Accrual World? Questioning the Universal Validity of Accrual Accounting[A], Anatoli Bourmistrov and Frode Mellemvik (eds), International Trends and Experiences in Government Accounting[C], Cappelen Akademisk Forlag. ,2005.158-172.
[42] Evans J.H., III and J.M. Patton, 1987, Signaling and Monitoring in Public-sector Accounting[J], Journal of Accounting Research 25 [Supplement]:130-158.
[43] FASB,Analysis of issues related to conceptual framework for financial accounting and reporting: Elements of financial statements and their measurement[Z]. 1976.
[44] Fisher L.,Elementary Principles of Economics[M], New York: Macmillan, 1923.
[45] William Easterly, 1999, When is fiscal adjustment an illusion?[J], Economic Policy, CEPR, CES, MSH, 14(28):55-86.
[46] Funnell, W. and Cooper, K., 1998, Public Sector Accounting and Accountability in Australia[M], Sydney :UNSW Press.
[47] GASB Concepts Statement No. 1, Objectives of Financial Reporting[S], May 1987.
[48] Geist B., State Audit -Developments in Public Accountability[M], New York:Holmes & Meier Publisher,Inc. 1981.23.
[49] George Jones, Resource Accounting And Budgeting: Another False Trail? [A]IFAC (PSC), Occasional Paper 3: Perspectives on Accrual Accounting, 1996.33-37.
[50] George Kopits, Transparency In Government Operations[R], a paper prepared for the Conference on Transparency and Development in Latin America and the Caribbean, 2000(5),available in IMF network.
[51] Godfrey, A.D./Devlin, P.J./Merrouche, C. 1996, Governmental Accounting in Kenya, Tanzania, and Uganda[A], in: Chan, J.L. et al. (eds.), Research in Governmental and Nonprofit Accounting[C], Greenwich, CT: JAI Press. Vol.9:193-208.
[52] Groom, E., 1990, the Curran Report and the Role of the State[J], Australian Journal of Public Administration, 49(2): 144-154.
[53] Guthrie James, 1998, Application of Accrual Accounting in The Australian Public Sector-Rhetoric or reality? [J] Financial Accounting & management, 14(1): 1-19.
[54] Hana Polackova, Hafez, Ghanem and Roumeen, Islam. 1999 , Fiscal Adjustment and Contingent Liabilities : Case Studies of the Czech Republic and Macedonia[A]. Working Paper. No. 2177. World Bank,
[55] Hana Polackova Brixi., Contingent Government Liabilities: A Hidden Risk for Fiscal Stability[R].The World Bank working paper, NO. 1989, 1998.
[56] Hepworth Noel, 2003, Preconditions for Successful Implementation of Accrual Accounting in Central Government, Public Money&Management, (1).
[57] Herman Robert D. and Renz David O, Thesis On Nonprofit Organization Effectiveness[R]. http://www.jhu.edu/～istr/conferences/geneva/confpapers/bob.herman.&.david.renz.html [58] Hines, R., 1988, Financial Accounting: In Communicating Reality We Construct Reality[J], Accounting Organizations and Society, 13(5):251-61.
[59] HM Treasury, 2004, Long-Term Public Finance Report: An Analysis of Fiscal Sustainability(R), December. (www.hm-treasury.gov.uk).
[60] Ingram, R. W., 1983, The Importance of State Accounting Practices for Credit Decisions[J], Journal of Accounting and Public Policy 2 [Spring] :5-19.
[61] Ingram, R.W., 1984, Economic Incentives and the Choice of State Government Accounting Practice[J], Journal of Accounting Research: 26-134.
[62] International Public Sector Accounting Standards Board. International Public Sector Accounting StandardNo.24, Presentation of Budget Information in Financial Statements[S].
[63] Jaruga, A./Nowak, W.A.(1996), Toward a General Model of Public Sector Accounting Innovations, in: Chan, J.L. et al. (eds.), Research in Governmental and Nonprofit Accounting, Vol. 9, pp. 21-31, Greenwich, CT: JAI Press
[64] Jesse Hughes, Research Report on Budget Reporting[R], 2004.
[65] Kopits, George and Jon Craig. Transparency in Government Operations[A], International Monetary Fund Occasional Paper 158, Washington D.C., January 1998
[66] Kotlikoff, Laurence J., Generational Accounting[M], New York:The Free Press, 1993.
[67] Kull, D., Productivity Measurement and Studies[A], In J. Rabin and T. Lynch (eds.), Handbook on Public Budgeting and Financial Management[C]. New York: Marcel Dekker, 1983.
[68] Kull, D., 1978, Productivity Programs in the Federal Government[M], Public Administration Review, 38 (1): 5.
[69] Lambert, 1979, Report of Royal Commission on Financial Accountability and Management (Canada) [R], Government Printer, Ottowa.
[70] Langenderfer Harold Q., 1973, A Conceptual Framework for Financial Accounting[J], The Journal of Accountancy, 136 July:50.
[71] Likierman, A. ,2000, Changes to Managerial Decision - Taking in U.K. Central Government[J], Management Accounting Research, 11(2): 253-261
[72] Luder, K.G. 1992. A contingency model of governmental accounting innovations in the political administrative environment[A]. In Research in Governmental and Nonprofit Accounting[C], Vol. 7: 99-127. Greenwich, CT: JAI Press.
[73] Luder, K.G., 1994, The 'contingency model' reconsidered: Experiences form Italy, Japan and Spain[A]. In Perspectives on Performance Measurement and Public Sector Accounting[C], eds. E. Buschor and K. Schedler, Berne: Haupt. 1-15.
[74] Luder, K.G., 2002, Research in Comparative Governmental Accounting Over The Last Decade:Achievements and Problems[A], Montesinos, V. and Vela, J.M. (eds) Innovations in Governmental Accounting[C], Kluwer.1-21.
[75] Matheson Alex, 2002, Better Public Sector Governance: The Rationale For Budgeting and Accounting Reform in Western Nation[J], OECD, Models of Public Budgeting and Accounting Reform, OECD Journal on Budgeting Volume 2/Supplement 1:37.
[76] Mathiasen David G, the New Public Management and Its Critics[J], International Public Management Journal. Elsevier Science Inc. 1999 (1)
[77] McGregor Warren., 1999, Pivotal role of accounting concepts in the development of public sector accounting standards[J], Australian Accounting Review, March.
[78] Meyer, M.W., & Gupta, V., The Performance Paradox[A]. In B.W. Staw & L.L. Cummings (Eds.), Research in organizational behavior[C], 1994. 309-369.
[79] Michael Chatfield, A History of Accounting Thought[M], New York:Robert E. Krieger Publishing Company, 1977.
[80] Montesinos Vicente & Bargues Jose M. Vela., Bases Of Accounting And Reporting Foci In Spanish Governmental Accounting[C], IFAC (PSC), Occasional Paper 3: Perspectives on Accrual Accounting, 1996.17-24.
[81] Mosher, F., Democracy and the Public Service[M], New York: Oxford University Press, 1968.
[82] National Audit Office,2003, Managing resources to deliver better public services, December.
[83] NCGA, Concepts Statement No. 1, Objectives of Accounting and Financial Reporting for Governmental Units[S], 1982.para 9.
[84] Nicholls, D., 1991, Managing State Finance - The New South Wales Experience[J], NSW Treasury, Sydney.
[85] Niskanen, William A. A reflection on bureaucracy and representative government [ A ]. Blais, Andre &Stephane Dion(Eds.). The budget-maximizing bureaucrat: Appraisals and evidence [C]. Pittsburgh: University of Pittsburgh Press, 1991.22.
[86] Niskanen, William, Reagonomics[M]. Oxford University Press, 1988.
[87] Greene Jack P. edits, Encyclopedia of American Political History[M], Studies of the principal movements and ideas .I. Charles Scribner's Sons, 1984.
[88] Grossman, G. and Hart, O..1986, The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration[J], Journal of Political Economy, 94:691-719.
[89] Glassco, 1962, Report of Royal Commission on Government Organizations (Canada)[R], 5 Volumes, Government Printer, Ottowa.
[90] Gyamfi, Peter. Infrastructure Maintenance in LAC: The Costs of Neglect and Options for Improvement. Volume 4: The Road Sector, World Bank Latin America and The Caribbean Technical Department Regional Studies Program[R], Report No. 17, June 1992
[91] OECD, 2002, Models of Public Budgeting and Accounting Reform[J], OECD Journal on Budgeting Volume 2/Supplement 1:187-223.
[92] Ostrander, Susan, and Paul Schervish, Giving and Getting: Philanthropy as Social Relations[A], In Critical Issues in American Philanthropy: Strengthening Theory and Practice[C], edited by Jon Van Til and Associates. San Francisco: Jossey-Bass. 1990 .
[93] Ott, Attiat F. and Jang H. Yoo, The Measurement of Government Saving[A], in George M. Von Furstenburg, ed., The Government and Capital Formation[C], Ballinger Publishing Company, Cambridge MA, 1980.
[94] Pallot, J., 1997, Infrastructure Accounting for Local Authorities: Technical Management and Political Context[J], Financial Accountability and Management, 13(3).
[95] Pallot, J. 2001, A Decade in Review: New Zealand's Experience With Resource Accounting and Budgeting[J], Financial Accountability & Management, 17( 4):383-400.
[96] Pieter.Bottelier, Implications of WTO Membership for China's State-Owned Banks and the Management of Public Finances: Issues and Strategies[A], Working Paper, 2001 [97] OECD/SIGMA, 2001, Managing Public Expenditure - a reference book for transition countries[C], Edited by Richard Allen and Daniel Tommasi OECD/SIGMA.
[98] Ranson, S. and Stewart, J., Management for the Public Domain[M], Macmillan, Basingstoke, 1994.
[99] Tyrone M. Carlin,2005, Debating The Impact of Accrual Accounting and Reporting In the Public Sector [J],Financial Accountability & Management, 21(3):309-336.
[100] Report of President's Committee on Administrative Management[R], 1937.3.
[101] Roubini, N. and J. Sachs, 1989, Government spending and budget deficits in the industrial countries[J], Economic Policy 8: 99-132.
[102] Samuelson, Paul A., 1954, The Pure Theory of Public Expenditure[J], Review of Economics and Statistics, 36(November), P387-398.
[103] Samuelson P. A. andNordhaus W. D., Economics[M], 13th Edition, McGraw-Hill Book Company, 1989.770.
[104] Mancur-Olson, the Logic of Collective Action [M], Cambridge: Harvard University Press, 1965.
[105] Simon,Herbet A.Administrative Behavior:A Study of Decision-Making Process in Administrative Organization [M], 2nd ed. New York:Free Press, 1957.
[106] Schofield.Norman, Anarchy, Altruism and Cooperation[J], Social Choice and Welfare, 1985(2).
[107] Andrew Schotter, The Economic Theory of Social Institutions[M]. Cambridge : Cambridge University Press, 1981.
[108] Standard & Poor's , Global Financial System Stress, 09-Qct.-2001,
[109] Stewart Johns and Nina Puglisi, 1997,The Relevance of AAS 29 to the Australian Public Sector: A Cause for Doubt?[J], Abacus, 33(1).
[110] Stiglitz, J., Economics of the Public Sector[M], 2nd edition, Norton. 1988.
[111] Stokey, Edith, and Richard Zeckhauser, A Primer for Policy Analysis[M], New York: W. W. Norton. 1978.
[112] Blais, Andre and Dion, Stephane. Eds., The Budget—maximizing Bureaucrat: Appraisals and evidence[M]. Pittsburgh: University of Pittsburgh Press, 1991.
[113] Weber, M. The Thory of Social and Economic Organization[M], New York: Free Press, 1947.
[114] William Easterly, 1999, When is fiscal adjustment an illusion?[J], Economic Policy, CEPR, CES.MSH, 14(28):55-86.
[115] William J. Vatter Source, 1979, State of the Art------Non-Business Accounting[J], The Accounting Review, 54( 3):574-584.
[116] Wilson, James Q. Bureaucracy [M]. New York: Basic Book, 1989.181.
[117] WorldBank, Governance and Development Washington[R], D-C.:WorldBank, 1992, P.3.
[118] World Bank, The Old-Age Crisis[R], Policy Research Report, Oxford University Press. 1994.128.
[119] Zimmerman, J.L., 1977, The Municipal Accounting Maze: An Analysis of Political Incentives[J], Journal of Accounting Research 15[Supplement]:107-144.
[2]Broadbent,J.and Guthrie J.,1992,Changes in the Public Sector:A Review of Recent Alternative Accounting Research[J],Accounting Auditing & Accountability Journal,5(2)
[3]James Guthrie,1998,Application of Accrual Accounting in The Australian Public Sector-Rhetoric or reality?[J]Financial Accounting & management,14(1):1-19.
[1]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.209-216.
[1]Funnell,W.and Cooper,K.,1998,Public Sector Accounting and Accountability in Australia[M],Sydney:UNSW Press.
[2]Christensea,M.,2002,Public Sector Accrual Accounting:An Early Adopter's History[R],Proceedings of the 9th World Congress of Accounting Historians,Melbourne,July.
[3]Groom,E.,1990,the Curran Report and the Role of the State[J],Australian Journal of Public Administration,49(2):144-154.
[4]Nicholls,D.,1991,Managing State Finance-The New South Wales Experience[R],NSW Treasury,Sydney.
[5]Christensen,M.,2002,Public Sector Accrual Accounting:An Early Adopter's History[R],Proceedings of the 9th World Congress of Accounting Historians,Melbourne,July.
[6]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.217-225.
[1]Glassco,1962,Report of Royal Commission on Government Organizations(Canada)[R],5 Volumes,Government Printer,Ottowa.
[2]Lambert,1979,Report of Royal Commission on Financial Accountability and Management(Canada)[R],Government Printer,Ottowa.
[3]Canada,Office of the Auditor General(CanAG),1987,Financial Management and Control Study[R],Government Printer,Ottowa.
[1]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.226-231.
[2]Broadbent,J.,1992,Change in Organizations:A Case Study of the Use of Accounting Information in the NHS[J],British Accounting Review,24(4):343-367.
[3]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.232-245.
[1]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.253-267.财政部会计司,欧洲政府会计与预算改革[C],大连:东北财经大学出版社,2005.116-214.财政部会计司,政府会计研究报告[C],大连:东北财经大学出版社,2005.211-223.OECD,2002,Models of Public Budgeting and Accounting Reform[J],OECD Journal on Budgeting Volume 2/Supplement 1:285-304.
[1]统计数字来源于楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.
[1]王保安,欧盟财政政策与启示[J],财政研究,2004(4)。
[1]Guthric James,1998,Application of Accrual Accounting in the Australian Public Sector-Rhetoric or Reality?[J],Financial Accountability & Management,14(1):1-19.
[2]Matheson Alex,2002,Better Public Sector Governance:The Rationale For Budgeting and Accounting Reform in Western Nation[J],OECD,Models of Public Budgeting and Accounting Reform,OECD Journal on Budgeting Volume 2/Supplement 1:37.
[3]Matheson Alex,2002,Better Public Sector Governance:The Rationale For Budgeting and Accounting Reform in Western Nation[J],OECD,Models of Public Budgeting and Accounting Reform,OECD Journal on Budgeting Volume 2/Supplement 1:38.
[4]Mathcson Alex,2002,Better Public Sector Governancc:The Rationale For Budgeting and Accounting Reform in Western Nation[J],OECD,Models of Public Budgeting and Accounting Reform,OECD Journal on Budgeting Volume 2/Supplement 1:38-39.
[1]Matheson Alex,2002,Better Public Sector Governance:The Rationale For Budgeting and Accounting Reform in Western Nation[J],OECD,Models of Public Budgeting and Accounting Reform,OECD Journal on Budgeting Volume 2/Supplement 1:39-46.
[1]Ellwood,S.M.,2002,The Financial Reporting Revolution in the UK Public Sector[J],Journal of Public Budgeting,Accounting and Financial Management,14(4):584.
[2]Pallot,J.,1997,Infrastructure Accounting for Local Authorities:Technical Management and Political Context[J],Financial Accountability and Management,13(3).
[3]Guthrie,J.,1998,Accrual Accounting in the Australian Public Sector[J],Financial Accountability and Management,14(1):1-19.
[4]Ellwood,S.and Wynne,A.,An Accrual World? Questioning the Universal Validity of Accrual Accounting[A],Anatoli Bourmistrov and Frode Mellemvik(eds),International Trends and Experiences in Government Accounting[C],Cappelen Akademisk Forlag.,2005.158-172.
[5]一个帮助中东欧国家准备加入欧盟的组织。
[1]OECD/SIGMA,2001,Managing Public Expenditure-a reference book for transition countries[C],Edited by Richard Allen and Daniel Tommasi OECD/SIGMA.
[2]Guthrie,J.,1998,Accrual Accounting in the Australian Public Sector[J],.Financial Accountability and Management,14(1):1-19.
[3]Vicente Montesinos &Jose M.Vela Bargues.,Bases Of Accounting And Reporting Foci In Spanish Governmental Accounting[C],IFAC(PSC),Occasional Paper 3:Perspectives on Accrual Accounting,,1996.17-24.
[4]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[M],北京:中国财政经济出版社,2002.245.
[1]Carlin,T.,2002,Linkage and Legitimization-A Decade of Public Sector Financial Management Reforms in Australia[R],Proceedings of 7th Annual Asia Pacific Decision Sciences Institute Conference,Bangkok,July.
[2]Pallot,J.2001,A Decade in Review:New Zealand's Experience With Resource Accounting and Budgeting[J],Financial Accountability & Management,17(4):383-400.
[3]National Audit Office,2003,Managing resources to deliver better public services,December.
[4]Likierman,A.,2000,Changes to Managerial Decision-Taking in U.K.Central Government[J],Management Accounting Research,11(2):253-261
[5]Stewart Johns and Nina Puglisi,1997,The Relevance of AAS 29 to the Australian Public Sector:A Cause for Doubt?[J],Abacus,33(1).
[6]Diamond,J.,2002,Performance Budgeting-Is Accrual Accounting Required?[R]Working Paper(WP/02/240)December,IMF.
[7]George Jones,Resource Accounting And Budgeting:Another False Trail?[A]IFAC(PSC),Occasional Paper 3:Perspectives on Accrual Accounting,1996.33-37.
[1]George Jones,Resource Accounting And Budgeting:Another False Trail?[A]IFAC(PSC),Occasional Paper 3:Perspectives on Accrual Accounting,1996.33-37.
[2]Ranson,S.and Stewart,J.,Management for the Public Domain[M],Macmillan,Basingstoke,1994.300.
[1]Tyrone M.Carlin,2005,Debating The Impact of Accrual Accounting and Reporting In the Public Sector [J],Financial Accountability & Management,21(3):309-336.
[1]财政部会计准则委员会,政府绩效评价与政府会计[M],大连:大连出版社,2005.
[1]李建发,政府财务报告研究[M],厦门大学出版社,2006.
[2]李建发、肖华,公共财务管理与政府财务报告改革[J],会计研究,2004(9).
[3]刘玉廷,我国政府会计改革的若干问题探讨[J],会计研究,2004(9).
[4]王雍君,权责发生制与政府预算管理改革[J],财政研究,2002(3).
[5]贝洪俊,新公共管理与政府会计改革[M],浙江大学出版社,2005.
[1]陈胜群,政府会计基础比较研究—传统的收付实现制与崛起的权责发生制孰优孰劣?[J]会计研究,2002(5).
[2]邢俊英,改革政府会计制度防范财政负债风险[J],会计研究,2004(4).
[3]陈穗红,论我国政府会计权责发生制的应用问题[J],财政研究,2004(11).
[4]李建发,论改进我国政府会计与财务报告[J],会计研究,2001(6).
[5]刘玉廷,我国政府会计改革的若干问题探讨[J],会计研究,2004(9).
[6]陈穗红,论我国政府会计权责发生制的应用问题[J],财政研究,2004(11).
[1]卢现祥,新制度经济学[M],武汉:武汉大学出版社,2004.3-4.
[1]刘少杰,国外社会学理论[M],北京:高等教育出版社,2006.494.
[2]转引自卢现祥,新制度经济学[M],武汉:武汉大学出版社,2004.4.
[1]转引自卢现祥,新制度经济学[M],武汉:武汉大学出版社,2004.6.
[1]Grossman,G.and Hart,O.,1986,The Costs and Benefits of Ownership:A Theory of Vertical and Lateral Integration[J],Journal of Political Economy,94:691-719.
[1](美)科斯,哈特,斯蒂格利茨等著,契约经济学[M],北京:经济科学出版社,2003.6.
[2]转引自(美)科斯,哈特,斯蒂格利茨等著,契约经济学[M],北京:经济科学出版社,2003.2.
[1]转引自(英)迈克尔·莱斯诺夫,社会契约论[M],南京:江苏人民出版社,2005.10.
[2](英)亨利·梅因,古代法[M],北京:商务印书馆,1984.96-97.
[3]圣经.撒母耳记下(2Sumuel),V.3.
[1](英)迈克尔·莱斯诺夫著,社会契约论[M],南京:江苏人民出版社,2005.258-262.
[2](英)迈克尔·莱斯诺夫著,社会契约论[M],南京:江苏人民出版社,2005.8-10.
[3](英)霍布斯,利维坦[M],北京:商务印书馆,1985.685-686.
[4](英)霍布斯,利维坦[M],北京:商务印书馆,1985.195.
[1](英)洛克,政府论[M],北京:商务印书馆,1983.77.
[2](英)洛克,政府论[M],北京:商务印书馆,1983.77.
[3](美)科斯,哈特,斯蒂格利茨,契约经济学[M],北京:经济科学出版社,2003.7.
[4]康芒斯关于交易的概念被新制度经济学的继承,但是康芒斯在对交易制度进行分析时所采用的方法,并不是经济学的方法,而主要是哲学、法学、社会学和心理学的方法。新制度经济学则是建立在对新古典经济学的基本理论框架进行修正的基础上。
[5]交易费用,又称为交易成本,本文对这两个名词不做区别。
[1](美)科斯、诺思等,(法)克劳德·梅纳尔,制度、契约与组织—从新制度经济学角度的透视[M],北京:经济科学出版社,2003.62-63.
[2]刘伟,李风圣,产权通论[M],北京:北京出版社,1998.207.
[1]程宏伟,隐性契约与企业财务政策研究[D],成都:西南财经大学,2005年博士论文.51-52.
[2](美)麦克尼尔,新社会契约论[M],北京:中国政法大学出版社,1994.10-32.
[3]杨瑞龙,周业安,企业相关者理论及其应用[M],北京:经济科学出版社,2000.54-55.
[1](德)柯武刚,史漫飞,制度经济学[M],北京:商务印书馆,2004.234.
[2](英)霍布斯,利维坦[M],北京:商务印书馆,1985.(英)迈克尔·莱斯诺夫,社会契约论[M],南京:江苏人民出版社,2005.75-87.张博树,《利维坦》导读[M],成都:四川教育出版社,2002.
[1](英)迈克尔·莱斯诺夫,社会契约论[M],南京:江苏人民出版社,2005.87-98.
[1](英)洛克,政府论(下篇)[M],北京:商务印书馆,1983.6.
[2](英)洛克,政府论(下篇)[M],北京:商务印书馆,1983.77-80.
[1](英)迈克尔·莱斯诺夫著,社会契约论[M],南京:江苏人民出版社,2005.106-117.
[2](法)卢梭,社会契约论[M],北京:商务印书馆,1994.32.
[3](法)卢梭,社会契约论[M],北京:商务印书馆,1980.23.
[1](法)卢梭,社会契约论[M],北京:商务印书馆,1980.76-77.
[2]Jack P.Greene edits,Encyclopedia of American Political History[M],Studies of the principal movements and ideas.I.Charles Scribner's Sons,1984.457.
[3](英)迈克尔·莱斯诺夫著,社会契约论[M],南京:江苏人民出版社,2005.7.
[1](英)洛克,政府论(下篇)[M],北京:商务印书馆,1983.105.
[1]社会分工与合作在市场经济下是通过竞争与协作的形式来实现的。
[2]Schofield.Norman,Anarchy,Altruism and Cooperation[J],Social Choice and Welfare,1985(2).
[3]转引自卢现祥,新制度经济学[M],武汉:武汉大学出版社,2004.109.
[4](德)柯武刚,史漫飞,制度经济学[M],北京:商务印书馆,2004.35.
[5]Andrew Schotter,The Economic Theory of Social Institutions[M].Cambridge:Cambridge University Press,1981.109.
[6]Andrew Schotter,The Economic Theory of Social Institutions[M].Cambridge:Cambridge University Press,1981.109.
[1](德)柯武刚,史漫飞,制度经济学[M],北京:商务印书馆,2004.37.
[1]Samuelson,Paul A.,1954,The Pure Theory of Public Expenditure[J],Review of Economics and Statistics,36(November),P387-398.
[2]P.A.Samuelson and W.D.Nordhans,Economics[M],13th Edition,McGraw-Hill Book Company,1989.770.
[1]方福前,公共选择理论[M],北京:中国人民大学出版社,2000.48.
[2]Mancur·Olson,the Logic of Collective Action[M],Cambridge:Harvard University Press,1965.44.
[1]Mancur·Olson,the Logic of Collective Action[M],Cambridge:Harvard University Press,1965.36.
[2]Mancur·Olson,the Logic of Collective Action[M],Cambridge:Harvard University Press,1965.40-41.
[3]Mancur·Olson,the Logic of Collective Action[M],Cambridge:Harvard University Press,1965.41.
[1]Fisher I.,Elementary Principles of Economics[M],New York:Macmillan,1923.27.
[2](美)A·爱伦·斯密德,财产、权力和公共选择[M],上海:上海三联书店,上海:上海人民出版社,2006.7.
[3](美)A·爱伦·斯密德,财产、权力和公共选择[M],上海:上海三联书店,上海:上海人民出版社,2006.35-39.
[4](美)A·爱伦·斯密德,财产、权力和公共选择[M],上海:上海三联书店,上海:上海人民出版社,2006.40-42.
[1](美)R.科斯,A.阿尔钦,D.诺斯等,财产权利与制度变迁[M],上海三联书店,上海人民出版社,2002.168.
[2]罗尔斯在其著作《正义论》对此进行了论证。
[1](美)道格拉斯.C.诺思.经济史中的结构与变迁[M],上海:上海三联书店,上海:上海人民出版社,1994.20.
[2]国家与政府这两个术语常常被混用,但是这两个术语具有很大差别。尤其从社会契约理论的观点来看,国家是一个社会共同体,它包括政府、国民乃至疆域。而政府则是由特定的行为人构成。诺斯所提出的“国家悖论”,事实上是指政府与经济发展之间的矛盾关系,他对“国家悖论”的解读,也是建立在对政府(统治者)行为分析的基础上。
[3]“暴力潜能”具有丰富的内涵,它既包括军队、警察、监狱等暴力工具,也包括权威、特权、垄断权等“无形资产”。
[4](美)道格拉斯.C.诺思,经济史中的结构与变迁[M],上海:上海三联书店,上海:上海人民出版社, 1994.23.
[1](美)道格拉斯.C.诺思,经济史中的结构与变迁[M],上海:上海三联书店,上海人民出版社,1994.23-24.
[2](美)道格拉斯.C.诺思,经济史中的结构与变迁[M],上海:上海三联书店,上海人民出版社,1994.24-27.
[1](英)帕特里克·敦利戚.民主、官僚制与公共选择[M],北京:中国青年出版社,2004.3-4.
[2]William Easterly,1999,When is fiscal adjustment an illusion?[J],Economic Policy,CEPR,CES,MSH,14(28):55-86.
[1]Stokey,Edith,and Richard Zeckhauser,A Primer for Policy Analysis[M],New York:W.W.Norton.1978.117.
[1]Blais,Andre and Dion,Stephane.Eds.,The Budget-maximizing Bureaucrat:Appraisals and evidence[M].Pittsburgh:University of Pittsburgh Press,1991.
[2]Dunlevy,P.Democracy,bureaucracy and public choice[M].New York:Prentice Hall,1991.P200-209.
[3]Wilson,James Q.Bureaucracy[M].New York:Basic Book,1989.181.
[1]Simon,Herbet A.Administrative Behavior:A Study of Decision-Making Process in Administrative Organization [M],2~(nd) ed.New York:Free Press,1957.198.
[2]Simon,Herbet A.Administrative Behavior:A Study of Decision-Making Process in Administrative Organization [M],2~(nd) ed.New York:Free Press,1957.102.
[1]转引自尼古拉斯·亨利,公共行政与公共事务管理(第8版),中国人民大学出版社,2002年.
[1]A.Downs,An Economic Theory of Democracy[M],New York:Harper &Row,1957.295.
[2]A.Downs,An Economic Theory of Democracy[M],New York:Harpor &Row,1957.28.
[3]Niskanen,William A.A reflection on bureaucracy and representative government[A].Blais,Andre &Stephane Dion(Eds.).The budget-maximizing bureaucrat:Appraisals and evidence[C].Pittsburgh:University of Pittsburgh Press,1991.22.
[4]Aucoin,Peter.The politics and management of restraint budgeting[A].In Blais,Andre & Stephane Dion.(Eds.).The budget-maximizing bureaucrat:Appraisals and evidence[C].Pittsburgh:University of Pittsburgh Press,1991.120.
[5]Aucoin,Peter.The politics and management of restraint budgeting[A].In Blais,Andre & Stephane Dion.(Eds.).The budget-maximizing bureaucrat:Appraisals and evidence[C].Pittsburgh:University of Pittsburgh Press, 1991.138.
[1](美)乔·B.史蒂文斯,集体选择经济学[M],上海:上海三联书店,上海:上海人民出版社,2003.220-233.
[1]郑也夫.新古典经济学“理性”概念之批判[J],社会学研究,2000(4).
[1](美)乔治.霍兰.萨拜因,政治学说史(下册)产[M],北京:商务印书馆,1986.522.
[2]转引自王馨,重在“避恶”[J],长沙航空职业技术学院学报,2003(9).
[1]George Kopits,Transparency In Government Operations[R],a paper prepared for the Conference on Transparency and Development in Latin America and the Caribbean,2000(5),available in IMF network.
[2]George Kopits,Transparency In Government Operations[R],a paper prepared for the Conference on Transparency and Development in Latin America and the Caribbean,2000(5),available in IMF network.
[1]George Kopits,Transparency In Government Operations[R],a paper prepared for the Conference on Transparency and Development in Latin America and the Caribbean,2000(5),available in IMF network.
[1]George Kopits,Transparency In Government Operations[R],a paper prepared for the Conference on Transparency and Development in Latin America and the Caribbean,2000(5),available in IMF network.
[1]牛正兰,古希腊雅典民主政制述论[J],西北师大学报(社会科学版),2000(11).
[1]早在日耳曼部落时期,就有历史久远的民众大会以及民选王的制度传统。在早期日耳曼公社中,民众大会是最高权力机关,并在开始时,王的权力并不大,王由民众大会选出。随着氏族贵族和军事贵族势力的增强,在日耳曼部落中也曾出现过“贵族议事会”。有关战争、媾和、土地分配以及对外交涉等重大事务,都先由贵族议事会审议,然后再在民众大会上讨论。
[2]Adams,George B.,Constitutional History of England[M],London:Jonathan Cape.,1922.66.
[3]何勤华,英国法律发达史[M],北京:法律出版社,1999.75.
[1]Michael Chatfield,A History of Accounting Thought[M],New York:Robert E.Krieger Publishing Company,1977.190.
[2]郭道扬,会计史教程(第一卷)[M],中国财政经济出版社,1999.318.
[3]王绍光,从税收国家到预算国家[J],读书,2007(10).
[1]1983年后改为公共账目委员会(the Committee of Public Account)。
[2]Kenneth Bradshaw,David Pring,Parliament and Congress[M],London:Quartet Book S,1982.333.
[3]从1978年开始,公共账目委员会开始举行公开的听证会,把账目审计的情况通过新闻媒体向全体选民公布。
[4]文硕,世界审计史[M],北京:企业管理出版社,1996.69-70.
[5]文硕,世界审计史[M],北京:企业管理出版社,1996.74.
[6](英)李德·布勒德,英国宪政史谭[M],北京:中国政法大学出版社,2003.154.
[1]B.Geist,State Audit-Developments in Public Accountability[M],New York:Holmes & Meier Publisher,Inc.1981.23.
[1](英)亚当·斯密,国富论[M],西安:陕西人民出版社,2001.
[1]王绍光,从税收国家到预算国家[J],读书,2007(10).
[2]丁煌,西方公共行政管理理论精要[M],北京:中国人民大学出版社,2005.11-12.
[1]王绍光,从税收国家到预算国家[J],读书,2007(10).
[2]Mosher,F.,Democracy and the Public Service[M],New York:Oxford University Press,1968.
[3]Critchlow,D.,The Brookings Institution,1916-1952:Expertise and the Public Interest in a Democratic Society[M],De Kalb:Northern Illinois University Press,1985.
[4]即后来的美国国家公共行政研究所。
[5]Report of President's Committee on Administrative Management[R],1937.3.
[6]预算“budget”一词来源于“budjet”,后者是一个中古的英语单词,指国王用于公共支出的钱袋子。
[1]文硕,世界审计史[M],北京:企业管理出版社,1996.98-105.
[1]Kull,D.,Productivity Measurement and Studies[A],In J.Rabin and T.Lynch(eds.),Handbook on Public Budgeting and Financial Management[C].New York:Marcel Dekker,1983.
[2]Kull,D.,1978,Productivity Programs in the Federal Government[M],Public Administration Review,38(1):5.
[1]蔡立辉,西方国家政府绩效评估的理念及其启示,清华大学学报(哲学社会科学版),2003(1)。
[2]周志忍,当代国家行政比较研究[M],北京:国家行政学院出版社,1999.84-85.
[3]周志忍,当代国家行政比较研究[M],北京:国家行政学院出版社,1999.88-109
[1]周志忍,当代国家行政比较研究[M],北京:国家行政学院出版社,1999.112-114.
[2]张定淮,英国“公民宪章”运动的现状与前景[J],深圳大学学报,1996(1).
[3]财政部会计司,欧洲政府会计与预算改革,大连:东北财经大学出版社[C],2005.737-800.
[1]里根政府当时两大使命:削减预算和加强国防。
[2](美)尼古拉斯·亨利,公共行政与公共事务管理(第8版),中国人民大学出版社,2002年,P297
[1](美)尼古拉斯·亨利,公共行政与公共事务管理(第8版),中国人民大学出版社,2002年,P307
[2]陈小悦,陈立齐,政府预算与会计改革——中国与西方国家模式[C],中信出版社,2002.171-208.
[1]丁煌,西方公共行政管理理论精要[M],北京:中国人民大学出版社,2005.286-287.
[2]转引自丁煌,西方公共行政管理理论精要[M],北京:中国人民大学出版社,2005.288.
[3][美]罗尔斯:正义论[M],北京:中国社会科学出版社,1988.213.
[4]转引自张泰峰,公共部门绩效管理[M],郑州:郑州大学出版社,2004.9.
[1]Karl W.Deutsch,Politics And Government—How People Decide Their Fate[M].Boston:Houghton Mifflin Company,1980.194-195.
[1]转引自葛家澍、余绪缨.会计学[M].成都:四川人民出版社,1992.
[1]Drebin Allan R.,Chan James L.,and Ferguson Lorna C.,Decisions and Information Needs of Governmental Accounting Information Users.
[1](美)埃尔登 S.亨德里克森,会计理论[M],上海:立信会计图书用品社,1987.81.
[1]根据2004年美国会计总署人力资源改革法案修正案,自2004年7月7日,美国会计总署(General
[1](美)罗伯特·B·丹哈特,公共组织理论[M],北京:中国人民大学出版社,2002.31-32.
[2]韦伯认为合理性存在着两种形式,即工具合理性和价值合理性。价值合理性类型的社会行动是指超现实、超功利、指向某种不可选择目的的社会行动,如宗教活动。
[3]Weber,M.The Thory of Social and Economic Organization[M],New York:Free Press,1947.117.
[1](英)D·S·皮尤,组织理论精萃[M],北京:中国人民大学出版社,1990.12-13.
[2](美)安东尼·唐斯,官僚制内幕[M],北京:中国人民大学出版社,2006.28.
[3](德)马克斯·韦伯,经济与社会[M],北京:商务印书馆,1998.333.
[1](美)戴维·奥斯本,特德·盖布勒,改革政府[M],上海:上海人民出版社,1996
[1]David G.Mathiasen,the New Public Management and Its Critics[J],International Public Management Journal.Elsevier Science Inc.1999(1)
[1](美)查尔斯·沃尔夫,市场或政府——权衡两种不完善的选择[M],北京:中国发展出版社,1994.4.
[2](美)史蒡文·凯尔曼,制定公共政策[M],北京:商务印书馆,1990.212.
[1]Meyer,M.W.,& Gupta,V.,The Performance Paradox[A].In B.W.Staw & L.L.Cummings(Eds.),Research in organizational behavior[C],1994.309-369.
[2]Ostrander,Susan,and Paul Schervish,Giving and Getting:Philanthropy as Social Relations[A],In Critical Issues in American Philanthropy:Strengthening Theory and Practice[C],edited by Jon Van Til and Associates.San Francisco:Jossey-Bass.1990.
[1]Ostrander,Susan,and Paul Schervish,Giving and Getting:Philanthropy as Social Relations[A],In Critical Issues in American Philanthropy:Strengthening Theory and Practice[C],edited by ion Van Til and Associates.San Francisco:Jossey-Bass.1990.
[2]Robert D.Herman and David O.Renz.Thesis On Nonprofit Organization Effectiveness[R].http://www.jhu.edu/～istr/conferences/geneva/confpapers/bob.herman.&.david.renz.html
[1](英)罗伯特·罗茨,新的治理[A],俞可平主编,治理与善治[C],北京:社会科学文献出版社,2000.86.
[2]WorldBank,Governance and Development Washington[R],D · C ·:WorldBank,1992,P.3.
[3]转引自朱德米,网络状公共治理:合作与共治[J],华中师范大学学报,2004(2).
[4]Commission on Global Governance,Our Global Neighbourhood,Oxford:Oxford University Press,1995.23.
[1](英)格里·斯托克,作为理论的治理:五个论点[J],国际社会科学(中文版),1999(2).
[1](美)埃尔登S.亨德里克森,会计理论[M],上海:立信会计图书用品社,1987.1.
[2](美)埃尔登S.亨德里克森,会计理论[M],上海:立信会计图书用品社,1987.78.
[3]转引自李建发,政府会计论[M],厦门:厦门大学出版社,1999.127.
[4]转引自李建发,政府会计论[M],厦门:厦门大学出版社,1999.127.
[1]American Institute of Certified Public Accountants,Committee on Terminology,Accounting Terminology Bulletin No.1[S],New York:AICPA,1953.3.
[2]American Accounting Association,Committee to Prepare a Statement of Basic Accounting Theory,A Statement of Basic Accounting Theory[S],Evanston,Illinios:AAA,1966.4.
[3]American Accounting Association,Committee to Prepare a Statement of Basic Accounting Theory,A Statement of Basic Accounting Theory[S],Evanston,IIlinios:AAA,1966.4.
[4]American Accounting Association,Committee to Prepare a Statement of Basic Accounting Theory,A Statement of Basic Accounting Theory[S],Evanston,Illinios:AAA,1966.4.
[1]Langenderfer Harold Q.,1973,A Conceptual Framework for Financial Accounting[J],The Journal of Accountancy,136 July:50.
[2]American Institute of Certified Public Accountants,Study Group on the Objectives of Financial Statements,Objectives of Financial Statements[S],New York:AICPA,1973.66.
[3]李建发,政府会计论[M],厦门:厦门大学出版社,1999.128.
[1]GASB Concepts Statement No.1,Objectives of Financial Reporting[S],May 1987.para.30.
[2]李建发,政府会计论[M],厦门:厦门大学出版社,1999.151.
[1]NCGA,Concepts Statement No.1,Objectives of Accounting and Financial Reporting for Governmental Units[S],1982.para 9.
[2]GASB Concepts Statement No.1,Objectives of Financial Reporting[S],May 1987,para.56-61.
[1]这里所称的传统的政府绩效治理机制,是指这种机制把收付实现制会计作为具有主导性的会计信息支撑甚至是唯一会计信息支撑。研究表明,这种政府绩效治理机制普遍存在着透明度障碍,难以充实保障政府运行透明度的实现。
[2]戴蒙德,绩效预算需要权责发生制会计吗?[A],财政部会计司,政府会计研究报告[C],大连:东北财经大学出版社,2005.327.
[1]William Easterly,1999,When is fiscal adjustment an illusion?[J],Economic Policy,CEPR,CES,MSH,14(28):55-86.
[2]Niskanen,William,Reagonomics[M].Oxford University Press,1988.59.
[1]Roubini,N.and J.Sachs,1989,Government spending and budget deficits in the industrial countries[J],Economic Policy 8:99-132.
[2]Gyamfi,Peter.Infrastructure Maintenance in LAC:The Costs of Neglect and Options for Improvement.Volume 4:The Road Sector,World Bank Latin America and The Caribbean Technical Department Regional Studies Program[R],Report No.17,June 1992
[3]Kopits,George and Jon Craig.Transparency in Government Operations[A],International Monetary Fund Occasional Paper 158,Washington D.C.,January 1998
[4]Kotlikoff,Laurence J.,Generational Accounting[M],New York:The Free Press,1993.
[5]World Bank,The Old-Age Crisis[R],Policy Research Report,Oxford University Press,1994.128.
[1]Hana Polackova,Hafez,Ghanem and Roumeen,Islam.1999,Fiscal Adjustment and Contingent Liabilities:Case Studies of the Czech Republic and Macedonia[A].Working Paper.No.2177.World Bank,转引自马恩涛,财政调整、机会主义与政府或有负债[M],财经论丛,2006(7).
[1]William Easterly,1999,When is fiscal adjustment an illusion?[J],Economic Policy,CEPR,CES,MSH,14(28):55-86
[2]Ott,Attiat F.and Jang H.Yoo,The Measurement of Government Saving[A],in George M.Von Furstenburg,ed.,The Government and Capital Formation[C],Ballinger Publishing Company,Cambridge MA,1980.
[3]Buiter,Willem,1983,Measurement of the Public Sector and Its Implications for Policy Evaluation and Design[A],IMF Staff Papers,Vol.30(June):306-49.(updated and reprinted in Mario Blejer and Adrienne Cheasty,eds.,How to Measure the Public Deficit:Analytical and Methodological Issues[C],IMF,1993)
[4]Buiter,Willem,1985,A Guide to Public Sector Debt and Deficits[J],Economic Policy,November:14-79.
[5]Buiter,Willem,Giancarlo Corsetti,and Nouriel Roubini,1993,Excessive deficits:sense and nonsense in the treaty of Maastricht[J],Economic Policy April:58-100.
[6]Blejer,Mario I.and Adrienne Cheasty,1991,The Measurement of Fiscal Deficits:Analytical and Methodological Issues[J],Journal of Economic Literature December:1644-1678.
[7]Bohn,Henning,1992,Budget deficits and government accounting[A],Carnegie-Rochester Conference Series on Public Policy 37:1-84.
[8]Eisner,Robert,How Real is the Federal Deficit?[M],The Free Press:New York,1986.
[9]Eisner,Robert,1984,Which Budget Deficit? Some Issues of Measurement and Their Implications[J],The American Economic Review 74(May):138-143.
[10]Eisner,Robert and Paul J.Pieper,1984,A New View of the Federal Debt and Budget Deficits,The American Economic Review 74(March):11-29.
11 Bob Traa and Alina Carare,A Government's Net Worth[J],Finance & Development,2007(6).Available in.http://www.imf.org/external/pubs/ft/fandd/2007/06/traa.htm
12 张春霖,如何评估我国政府债务的可持续性[J],经济研究,2000(2).
[1]Bob Traa and Alina Carafe,A Government's Net Worth[J],Finance & Development,2007(6).Available in.http://www.imf.org/extemal/pubs/ft/fandd/2007/06/traa.htm
[2]包括或有负债/隐性债务。
[3]张春霖,如何评估我国政府债务的可持续性[J],经济研究,2000(2).
[1]Eisner,Robert and Paul J.Pieper,1984,A New View of the Federal Debt and Budget Deficits[J],The American Economic Review 74(March):11-29.
[1]转引自陈小悦,陈立齐,政府预算与会计改革——中国与西方国家模式[C],中信出版社,2002.108-117.
[1]陈小悦,陈立齐,政府预算与会计改革——中国与西方国家模式[C],中信出版社,2002.25.
[1]李建发、张国清,《公共财务与政府会计》课件。
[1]楼继伟,政府预算与会计的未来[C],中国财政经济出版社,2002.144.
[1]FASB,Analysis of issues related to conceptual framework for financial accounting and reporting:Elements of financial statements and their measurement[Z].1976.转引自葛家澍,实质重于形式 欲速则不达——分两步走制定中国的财务会计概念框架[J],会计研究,2005(6)。
[2]财政部会计司制度一处,会计国际趋同及国外相关组织近期动态[J],会计研究,2007(6)。
[1]William J.Vatter Source,1979,State of the Art——Non-Business Accounting[J],The Accounting Review,54(3):574-584.
[1]McGregor Warren.,1999,Pivotal role of accounting concepts in the development of public sector accounting standards[J],Australian Accounting Review,March.
[2]Australian Accounting Research Foundation and Australian Accounting Standards Board,SAC 2 Objective of General Purpose Financial Reporting[S].1990.
[1]Barton,Carnegie,Wolnizer,Newberry,2002,Public sector accounting:A common reporting framework? A rejoinder[J],Australian Accounting Review,November.
[2]Stiglitz,J.,Economics of the Public Sector[M],2nd edition,Norton,1988.
[3]Allan.Barton,1999,Public and private sector accounting - the non-identical twins[J],Australian Accounting Review,July.
[1]财政部会计司,政府会计研究报告[C],大连:东北财经大学出版社,2005.246-249.
[1]财政部会计司,政府会计研究报告[C],大连:东北财经大学出版社,2005.255-259.
[1]Chow,D.,Humphrey,C.,Moll,J.,2007,Developing Whole of Government Accounting in the UK:Grand Claims,Practical Complexities and a Suggested Future Research Agenda[J],Financial Accountability and Management,23(1):27-54.
[2]HM Treasury,2004,Long-Term Public Finance Report:An Analysis of Fiscal Sustainability(R),December.(www.hm-trcasury.gov.uk).
[3]美国政府会计准则委员会,美国州和地方政府会计与财务报告准则汇编[S],北京:人民出版社,2004.146-151.
[1]Jesse Hughes,Research Report on Budget Reporting[R],2004.转引自李建发、张国清《公共财务与政府会计》课件。
[2]International Public Sector Accounting Standards Board,Intemational Public Sector Accounting StandardNo.24,Presentation of Budget Information in Financial Statements[S].
[1]转引自美国政府会计准则委员会概念公告第1号——财务报告的目标[S],
[1]美国政府会计准则委员会,美国州和地方政府会计与财务报告准则汇编[S],北京:人民出版社,2004.632.
[2]美国政府会计准则委员会,美国州和地方政府会计与财务报告准则汇编[S],北京:人民出版社,2004.627.
[3]美国政府会计准则委员会,美国州和地方政府会计与财务报告准则汇编[S],北京:人民出版社,2004.626.
[1]本节主要参考L(u|¨)der,Chan,Jaruga&Nowak,Godfrey,Devlin&Merrouche,Pollit&Bouckaert等学者关于政府会计改革权变模型、财务管理改革进程模型、公共管理改革模型的研究成果。
[2]Zimmerman,J.L.,1977,The Municipal Accounting Maze:An Analysis of Political Incentives[J],Journal of Accounting Research 15[Supplement]:107-144.
[3]Baber,W.R.,and P.K.Sen,1984,The Role of Generally Accepted Reporting Methods in The Public Sector:An Empirical Test[J],Journal of Accounting and Public Policy 3[Summer]:91-106.
[4]Evans J.H.,Ⅲ and J.M.Patton,1987,Signaling and Monitoring in Public-sector Accounting[J],Journal of Accounting Research 25[Supplement]:130-158.
[5]Ingram,R.W.,1983,The Importance of State Accounting Practices for Credit Decisions[J],Journal of Accounting and Public Policy 2[Spring]:5-19.
[6]Ingram,R.W.,1984,Economic Incentives and the Choice of State Government Accounting Practice[J],Journal of Accounting Research:26-134.
[7]L(u|¨)der,K.G.1992.A contingency model of governmental accounting innovations in the political administrative environment[A].In Research in Governmental and Nonprofit Accounting[C],Vol.7:99-127.Greenwich,CT:JAI Press.
[1]1990年首次德语出版,1992年首次英语出版。
[2]转引自许激,权变理论学派[M],http://www.manage9.com/type.asp?news_id=39
[1]L(u|¨)der,K.G.1992.A contingency model of governmental accounting innovations in the political administrative environment[A].In Research in Governmental and Nonprofit Accounting[C],Vol.7,99-127.Greenwich,CT:JAI Press.
[2]Chan J.L.,Jones R.H.,L(u|¨)der K.G.(eds.),1996,Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press,Vol.9.
[1]L(u|¨)der,K.G.1992.A contingency model of governmental accounting innovations in the political administrative environment[A].In Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press,Vol.7:99-127.
[2]L(u|¨)der,K.G.1992.A contingency model of governmental accounting innovations in the political administrative environment[A].In Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press,Vol.7:99-127.
[1]L(u|¨)der,K.G.,1992,A contingency model of governmental accounting innovations in the politicaladministrative environment[A],In Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press,Vol.7:99-127.
[1]L(u|¨)der,K.G.,1992,A contingency model of governmental accounting innovations in the politicaladministrative environment[A],In Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press.Vol.7:99-127.
[2]L(u|¨)der,K.G.,1992,A contingency model of governmental accounting innovations in the politicaladministrative environment[A],In Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press.Vol.7:99-127,
[1]L(u|¨)der,K.G.,1992,A contingency model of governmental accounting innovations in the politicaladministrative environment[A],In Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press.Vol.7:99-127.
[2]Chan,J.L./Jones,R.H./L(u|¨)der,K.G.,1996,Modelling Governmental Accounting Innovations:An Assessment and Future Research Directions[A],in:Chan,J.L.et al.(eds.),Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press.Vol.9:1-19.
[1]Godfrey,A.D./Devlin,P.J./Merrouche,C.,1995,The Contingency Model and East Africa-Towards a Critique[A],Paper presented at the 5th CIGAR Conference,Paris.
[2]Godfrey,A.D./Devlin,P.J./Merrouche,C.1996,Governmental Accounting in Kenya,Tanzania,and Uganda[A],in:Chan,J.L.et al.(eds.),Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press.Vol.9:193-208.
[3]L(u|¨)der,K.G.,2002,Research in Comparative Governmental Accounting Over The Last Decade:Achievements and Problems[A],Montesinos,V.and Vela,J.M.(eds) Innovations in Governmental Accounting[C],Kluwer.1-21.
[4]L(u|¨)der,K.G.,1994,The 'contingency model' reconsidered:Experiences form Italy,Japan and Spain[A].In Perspectives on Performance Measurement and Public Sector Accounting[C],eds.E.Buschor and K.Schedler,Berne:Haupt.1-15.
[1]Godfrey,A.D./Devlin,P.J,/Merrouche,C.,1995,The Contingency Model and East Africa - Towards a Critique[A],Paper presented at the 5th CIGAR Conference,Paris.
[2]Godfrey,A.D./Devlin,P.J./Merrouche,C.(1996),Governmental Accounting in Kenya,Tanzania,and Uganda[A],in:Chan,J.L.et al.(eds.),Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press.Vol.9:193-208.
[1]Jaruga,A./Nowak,W.A.(1996),Toward a General Model of Public Sector Accounting Innovations,in:Chan,J.L.et al.(eds.),Research in Governmental and Nonprofit Accounting,Vol.9,pp.21-31,Greenwich,CT:JAI Press
[2]L(u|¨)der,K.G..2002,Research in Comparative Governmental Accounting Over The Last Decade:Achievements and Problems,Montesinos,V.and Vela,J.M.(eds) Innovations in Governmental Accounting,Kluwer.1-21.
[1]Jaruga,A./Nowak,W.A.(1996),Toward a General Model of Public Sector Accounting Innovations,in:Chan,J.L.et al.(eds.),Research in Governmental and Nonprofit Accounting,Vol.9,pp.21-31,Greenwich,CT:JAI Press
[1]周济勤,对预算外资金管理的思考[J],财会研究,2005(2).
[1]王雍君,政府预算会计问题研究[M],经济科学出版社,2004.53-54.
[1]Hana Polackova Brixi.,Contingent Government Liabilities:A Hidden Risk for Fiscal Stability[R].The World Bank working paper,NO.1989,1998.
[1]Pieter.Bottelier,Implications of WTO Membership for China's State-Owned Banks and the Management of Public Finances:Issues and Strategies[A],Working Paper,2001
[2]资料来源:标准普尔公司网站,Global Financial System Stress,09-Qct.-2001,转引自卢文鹏,尹晨,补偿替代,隐性担保与财政风险,财贸经济,2004(1)。
[1]转引自2006年09月29日新华网新闻,http://news.xinhuanet.com/polities/2006-09/29/content_5152909.htm
[2]雷家骕,新安全,2002(4),转引自人民网网站http://www.people.com.cn/GB/paper2515/8536/801394.html
[3]李金华.2003年中央预算执行和其他财政收支审计工作报告[N],2004.6.23
[4]详见过勇,胡鞍钢,行政垄断、寻租与腐败[J],经济社会体制比较,2003(2):贺卫.寻租经济学[M],北京:中国发展出版社,1999;何清涟,现代化的陷阱[M],今日中国出版社,1998等。
[1]资料来源:中国财政年鉴(1997),北京:中国财政杂志社,1997.
[1]Chan,J.L.,and M.A.Rubin,1987,The Role of Information in A Democracy and in Government Operations,Research in Governmental and Nonprofit Accounting 3,Part B:3-27.
[2]L(u|¨)der,K.G.,1992,A contingency model of governmental accounting innovations in the politicaladministrative environment[A].In Research in Governmental and Nonprofit Accounting[C],Greenwich,CT:JAI Press.Vol.7:99-127.
[1]张馨,公共财政与财政体制改革——学习《中共中央关于完善社会主义市场经济体制若干问题的决定》[N],转引自,http://www.people.com.cn/GB/paper85/11004/997687.html
[2]转引自2008年4月3日新华网网站http://news.xinhuanet.com/politics/2008-04/03/content_7909701.htm
[1]Hepworth Noel,2003,Preconditions for Successful Implementation of Accrual Accounting in Central Government,Public Money&Management,(1).
[1]楼继伟,政府预算与会计的未来[C],北京:中国财政经济出版社,2002.6-9.
[1]Chan James L.,Global Government Accounting Principles
[1]楼继伟,政府预算与会计的未来[C],北京:中国财政经济出版社,2002.80.
[1]Commission on Organization of the Executive Branch of the Government,1949,Budgeting and Accounting,Washington,DC:U.S.Government Pringting Office,P.8.
[2]Diamond,J.2002,Performance Budgeting-Is Accrual Accounting Required? Working Paper(WP/02/240)December.IMF.
[3]1988年《国有部门法案》确立了各部门行政首长在人力资源管理方面的授权以及同时承担的绩效责任,在此基础上,在部门与政府之间建立了两类契约关系。第一类契约关系中,政府被看作是政府部门和私人部门产出的购买者,在第二类契约关系中,政府被看成是政府机构的所有者,对从投入的资产获取最大回报感兴趣。
[1]楼继伟,政府预算与会计的未来[C],中国财政经济出版社,2002,P.84。
[2](只对个别机构)
[1]陈小悦,陈立齐,政府预算与会计改革——中国与西方国家模式[C],中信出版社,2002.188-189.
[1]Chan James.and Li Jianfa,Government Accounting Standards in China,U.S.and UK,Anatoli Bourmistrov and Frode Mellemvik(eds),International Trends and Experiences in Government Accounting[C],Cappelen Akademisk Forlag.,2005.16-27.
[2]Chan James.and Li Jianfa,Government Accounting Standards in China,U.S.and UK,Anatoli Bourmistrov and Frode Mellemvik(eds),International Trends and Experiences in Government Accounting[C],Cappelen Akademisk Forlag.,2005.16-27.
[1]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.
[1]Diamond,J.,2002,Performance Budgeting-Is Accrual Accounting Required?[R]Working Paper(WP/02/240)December,IMF.
[1]贝洪俊,新公共管理与政府会计改革[M],淅江大学出版社,2005.
[2]财政部会计司,欧洲政府会计与预算改革,大连:东北财经大学出版社[C],2005.
[3]财政部会计司,政府会计研究报告[C],大连:东北财经大学出版社,2005.
[4]财政部会计准则委员会,政府绩效评价与政府会计[M],大连:大连出版社,2005.
[5]财政部会计司制度一处,会计国际趋同及国外相关组织近期动态[J],会计研究,2007(6)。
[6]陈穗红,论我国政府会计权责发生制的应用问题[J],财政研究,2004(11).
[7]程宏伟,隐性契约与企业财务政策研究[D],成都:西南财经大学,2005年博士论文.
[8]陈胜群,政府会计基础比较研究—传统的收付实现制与崛起的权责发生制孰优孰劣?[J]会计研究,2002(5).
[9]陈小悦,陈立齐,政府预算与会计改革——中国与西方国家模式[C],中信出版社,2002.
[10]丁煌,西方公共行政管理理论精要[M],北京:中国人民大学出版社,2005.
[11]方福前,公共选择理论[M],北京:中国人民大学出版社,2000.
[12]葛家澍、余绪缨,会计学[M],成都:四川人民出版社,1992.
[13]葛家澍,实质重于形式,欲速则不达—分两步走制定中国的财务会计概念框架[J],会计研究,2005(6)。
[14]郭道扬,会计史教程(第一卷)[M],中国财政经济出版社,1999.
[15]过勇,胡鞍钢,行政垄断、寻租与腐败[J],经济社会体制比较,2003(2)
[16]何勤华,英国法律发达史[M],北京:法律出版社,1999.
[17]何清涟,现代化的陷阱[M],今日中国出版社,1998.
[18]贺卫.寻租经济学[M],北京:中国发展出版社,1999.
[19]雷家骕,新安全,2002(4),转引自人民网网站http://www.people.com.cn/GB/paper2515/8536/801394.html
[20]李建发,政府会计论[M],厦门:厦门大学出版社,1999.
[21]李建发,论改进我国政府会计与财务报告[J],会计研究,2001(6).
[22]李建发、肖华,公共财务管理与政府财务报告改革[J],会计研究,2004(9)
[23]李建发,政府财务报告研究[M],厦门大学出版社,2006.
[24]李建发、张国清,《公共财务与政府会计》课件。
[25]李金华.2003年中央预算执行和其他财政收支审计工作报告[N],2004.6.23
[26]刘玉廷,我国政府会计改革的若干问题探讨[J],会计研究,2004(9).
[27]刘少杰,国外社会学理论[M],北京:高等教育出版社,2006.
[28]刘伟,李风圣,产权通论[M],北京:北京出版社,1998.
[29]楼继伟,政府预算与会计的未来——权责发生制改革纵览与探索[C],北京:中国财政经济出版社,2002.
[30]卢文鹏,尹晨,补偿替代,隐性担保与财政风险,财贸经济,2004(1)。
[31]卢现祥,新制度经济学[M],武汉:武汉大学出版社,2004.3-4.
[32]马恩涛,财政调整、机会主义与政府或有负债[M],财经论丛,2006(7).
[33]牛正兰,古希腊雅典民主政制述论[J],西北师大学报(社会科学版),2000(11)
[34]文硕,世界审计史[M],北京:企业管理出版社,1996.
[35]王保安,欧盟财政政策与启示[J],财政研究,2004(4)。
[36]王绍光,从税收国家到预算国家[J],读书,2007(10).
[37]王雍君,权责发生制与政府预算管理改革[J],财政研究,2002(3).
[38]王雍君,政府预算会计问题研究[M],经济科学出版社,2004.
[39]王馨,重在“避恶”[J],长沙航空职业技术学院学报,2003(9).
[40]邢俊英,改革政府会计制度防范财政负债风险[J],会计研究,2004(4).
[41]许激,权变理论学派[M],http://www.manage9.com/type.asp?news_id=39
[42]杨瑞龙,周业安,企业相关者理论及其应用[M],北京:经济科学出版社,2000.
[43]张博树,《利维坦》导读[M],成都:四川教育出版社,2002.
[44]张春霖,如何评估我国政府债务的可持续性[J],经济研究,2000(2).
[45]张定淮,英国“公民宪章”运动的现状与前景[J],深圳大学学报,1996(1).
[46]张馨,公共财政与财政体制改革——学习《中共中央关于完善社会主义市场经济体制若干问题的决定》[N],转引自,http://www.people.com.cn/GB/paper85/11004/997687.html
[47]郑也夫.新古典经济学“理性”概念之批判[J],社会学研究,2000(4).
[48]周济勤,对预算外资金管理的思考[J],财会研究,2005(2)
[49]周志忍,当代国家行政比较研究[M],北京:国家行政学院出版社,1999.
[50]朱德米,网络状公共治理:合作与共治[J],华中师范大学学报,2004(2).
[51]中国财政年鉴(1997),北京:中国财政杂志社,1997.
[52]2006年09月29日新华网新闻,http://news.xinhuanet.com/politics/2006-09/29/content_5152909.htm
[53]2008年4月3日新华网网站http://news.xinhuanet.com/politics/2008-04/03/content_7909701.htm
[1](美)科斯,哈特,斯蒂格利茨等著,契约经济学[M],北京:经济科学出版社,2003.6.
[2](美)科斯,哈特,斯蒂格利茨等著,契约经济学[M],北京:经济科学出版社,2003.2.
[3](英)迈克尔·莱斯诺夫,社会契约论[M],南京:江苏人民出版社,2005.10.
[4](英)亨利·梅因,古代法[M],北京:商务印书馆,1984.
[5](英)霍布斯,利维坦[M],北京:商务印书馆,1985.
[6](英)洛克,政府论[M],北京:商务印书馆,1983.
[7](美)科斯,哈特,斯蒂格利茨,契约经济学[M],北京:经济科学出版社,2003.
[8](美)科斯、诺思等,(法)克劳德·梅纳尔,制度、契约与组织——从新制度经济学角度的透视[M],北京:经济科学出版社,2003.
[9](美)麦克尼尔,新社会契约论[M],北京:中国政法大学出版社,1994.
[10](德)柯武刚,史漫飞,制度经济学[M],北京:商务印书馆,2004.
[11](法)卢梭,社会契约论[M],北京:商务印书馆,1980.
[12](美)A·爱伦·斯密德,财产、权力和公共选择[M],上海:上海三联书店,上海:上海人民出版社,2006.
[13](美)R.科斯,A.阿尔钦,D.诺斯等,财产权利与制度变迁[M],上海:上海三联书店,上海:上海人民出版社,2002.
[14](美)道格拉斯.C.诺思.经济史中的结构与变迁[M],上海:上海三联书店,上海:上海人民出版社,1994.
[15](英)帕特里克·敦利威,民主、官僚制与公共选择[M],北京:中国青年出版社,2004.
[16](美)詹姆斯·M·布坎南,自由、市场与国家——80年代的政治经济学[M],上海:上海三联书店,1989.
[17](美)乔·B.史蒂文斯,集体选择经济学[M],上海:上海三联书店,上海:上海人民出版社,2003.
[18](美)乔治.霍兰.萨拜因,政治学说史(下册)产[M],北京:商务印书馆,1986.
[19](英)李德·布勒德,英国宪政史谭[M],北京:中国政法大学出版社,2003.
[20](英)亚当·斯密,国富论[M],西安:陕西人民出版社,2001.
[21](澳)欧文·E·休斯,公共管理导论[M],北京:中国人民大学出版社,2004.
[22](美)尼古拉斯·亨利,公共行政与公共事务管理(第8版),中国人民大学出版社,2002年
[23](美)詹姆斯·M·布坎南,自由、市场和国家[M],北京:北京经济学院出版社,1988.
[24](美)埃尔登 S.亨德里克森,会计理论[M],上海:立信会计图书用品社,1987.
[25](美)罗伯特·B·丹哈特,公共组织理论[M],北京:中国人民大学出版社,2002.
[26](英)D·S·皮尤,组织理论精萃[M],北京:中国人民大学出版社,1990.
[27](美)安东尼·唐斯,官僚制内幕[M],北京:中国人民大学出版社,2006.
[28](德)马克斯·韦伯,经济与社会[M],北京:商务印书馆,1998.
[29](美)戴维·奥斯本,特德·盖布勒,改革政府[M],上海:上海人民出版社,1996.
[30](美)查尔斯·沃尔夫,市场或政府——权衡两种不完善的选择[M],北京:中国发展出版社,1994.
[31](美)史蒡文·凯尔曼,制定公共政策[M],北京:商务印书馆,1990.
[32](英)罗伯特·罗茨,新的治理[A],俞可平主编,治理与善治[C],北京:社会科学文献出版社,2000.86.
[33](英)格里·斯托克,作为理论的治理:五个论点[J],国际社会科学(中文版), 1999(2).
[34](美)埃尔登 S.亨德里克森,会计理论[M],上海:立信会计图书用品社,1987.
[35]美国政府会计准则委员会,美国州和地方政府会计与财务报告准则汇编[S],北京:人民出版社,2004.
[1]Adams,George B.,Constitutional History of England[M],London:Jonathan Cape.,1922.
[2]American Accounting Association,Committee to Prepare a Statement of Basic Accounting Theory,A Statement of Basic Accounting Theory[S],Evanston,Illinios:AAA,1966.4.
[3]American Institute of Certified Public Accountants,Committee on Terminology,Accounting Terminology Bulletin No.1[S],New York:AICPA,1953.3.
[4]American Institute of Certified Public Accountants,Study Group on the Objectives of Financial Statements,Objectives of Financial Statements[S],New York:AICPA,1973.66.
[5]Andrew Schotter,The Economic Theory of Social Institutions[M].Cambridge:Cambridge University Press,1981.
[6]Aucoin,Peter.The politics and management of restraint budgeting[A].In Blais,Andre &Stephane Dion.(Eds.).The budget-maximizing bureaucrat:Appraisals and evidence[C].Pittsburgh:University of Pittsburgh Press,1991.120.
[7]Australian Accounting Research Foundation and Australian Accounting Standards Board,SAC 2 Objective of General Purpose Financial Reporting[S].1990.
[8]Baber,W.R.,and P.K.Sen,1984,The Role of Generally Accepted Reporting Methods in The Public Sector:An Empirical Test[J],Journal of Accounting and Public Policy 3[Summer]:91-106.
[9]Barton Allan.,1999,Public and private sector accounting-the non-identical twins[J],Australian Accounting Review,July.
[10]Barton,Carnegie,Wolnizer,Newberry,2002,Public sector accounting:A common reporting framework? A rejoinder[J],Australian Accounting Review,November.
[11]Blejer,Mario I.and Adrienne Cheasty,1991,The Measurement of Fiscal Deficits:Analytical and Methodological Issues[J],Journal of Economic Literature December.
[12]Bob Traa and Alina Carare,A Government's Net Worth[J],Finance & Development,2007(6).Available in.http://www.imf.org/external/pubs/ft/fandd/2007/06/traa.htm
[13]Bohn,Henning,1992,Budget deficits and government accounting[A],Carnegie-Rochester Conference Series on Public Policy 37:1-84.
[14]Bradshaw Kenneth,Pring David,Parliament and Congress[M],London:Quartet Book S,1982.
[15]Broadbent,J.and Guthrie J.,1992,Changes in the Public Sector:A Review of Recent Alternative Accounting Research[J],Accounting Auditing & Accountability Journal,5(2)
[16]Broadbent,J.,1992,Change in Organizations:A Case Study of the Use of Accounting Information in the NHS[J],British Accounting Review,24(4):343-367.
[17]Buiter,Willem,1983,Measurement of the Public Sector and Its Implications for Policy Evaluation and Design[A], IMF Staff Papers, Vol. 30 (June): 306-49. (updated and reprinted in Mario Blejer and Adrienne Cheasty, eds.,How to Measure the Public Deficit: Analytical and Methodological Issues[C], IMF, 1993)
[18] Buiter, Willem, 1985, A Guide to Public Sector Debt and Deficits[J], Economic Policy, November: 14-79.
[19] Buiter, Willem, Giancarlo Corsetti, and Nouriel Roubini, 1993, Excessive deficits: sense and nonsense in the treaty of Maastricht[J], Economic Policy April:58-100.
[20] Canada, Office of the Auditor General (CanAG), 1987, Financial Management and Control Study[R], Government Printer, Ottowa.
[21] Carlin, T., 2002, Linkage and Legitimization - A Decade of Public Sector Financial Management Reforms in Australia[R], Proceedings of 7th Annual Asia Pacific Decision Sciences Institute Conference, Bangkok, July.
[22] Chan, J. L., and M.A. Rubin, 1987, The Role of Information in A Democracy and in Government Operations[A], Research in Governmental and Nonprofit Accounting[C] 3, Part B:3-27.
[23] Chan J.L.,Jones R.H.,Luder K.G. (eds.), 1996, Research in Governmental and Nonprofit Accounting[C], Greenwich, CT: JAI Press, Vol. 9.
[24] Chan, J.L./Jones, R.H./Luder, K.G ,1996, Modelling Governmental Accounting Innovations: An Assessment and Future Research Directions[A], in: Chan, J.L. et al. (eds.), Research in Governmental and Nonprofit Accounting[C], Greenwich, CT: JAI Press. Vol. 9:1-19.
[25] Chan James. and Li Jianfa, Government Accounting Standards in China,U.S. and UK, Anatoli Bourmistrov and Frode Mellemvik (eds), International Trends and Experiences in Government Accounting[C], Cappelen Akademisk Forlag. ,2005.16-27.
[26] Chan James L., Global Government Accounting Principles
[27] Chow, D., Humphrey, C, Moll, J., 2007, Developing Whole of Government Accounting in the UK: Grand Claims, Practical Complexities and a Suggested Future Research Agenda[J], Financial Accountability and Management, 23(1): 27-54.
[28] Christensen, M., 2002, Public Sector Accrual Accounting: An Early Adopter's History[R], Proceedings of the 9th World Congress of Accounting Historians, Melbourne, July.
[29] Commission on Global Governance, Our Global Neighbourhood[C], Oxford:Oxford University Press, 1995.
[30] Commission on Organization of the Executive Branch of the Government, 1949, Budgeting and Accounting[C], Washington, DC: U. S. Government Pringting Office,.
[31] Critchlow, D., The Brookings Institution, 1916-1952: Expertise and the Public Interest in a Democratic Society[M], De Kalb: Northern Illinois University Press, 1985.
[32] Deutsch Karl W., Politics And Government—How People Decide Their Fate[M]. Boston: Houghton Mifflin Company, 1980.194-195.
[33] Diamond, J. ,2002, Performance Budgeting - Is Accrual Accounting Required?[R] Working Paper (WP/02/240) December ,IMF.
[34] Downs, An Economic Theory of Democracy [M], New York: Harper &Row, 1957.
[35] Drebin Allan R., Chan James L., and Ferguson Lorna C, Decisions and Information Needs of Governmental Accounting Information Users.
[36] Dunlevy, P. Democracy, bureaucracy and public choice [M]. New York: Prentice Hall, 1991.
[37] Eisner, Robert, 1984, Which Budget Deficit? Some Issues of Measurement and Their Implications [J], The American Economic Review 74 (May): 138-143.
[38] Eisner, Robert and Paul J. Pieper, 1984, A New View of the Federal Debt and Budget Deficits, The American Economic Review 74 (March): 11-29.
[39] Eisner, Robert, How Real is the Federal Deficit?[M], The Free Press: New York, 1986.
[40] Ellwood, S. M., 2002, The Financial Reporting Revolution in the UK Public Sector[J], Journal of Public Budgeting, Accounting and Financial Management, 14 (4): 584.
[41] Ellwood, S. and Wynne, A., An Accrual World? Questioning the Universal Validity of Accrual Accounting[A], Anatoli Bourmistrov and Frode Mellemvik (eds), International Trends and Experiences in Government Accounting[C], Cappelen Akademisk Forlag. ,2005.158-172.
[42] Evans J.H., III and J.M. Patton, 1987, Signaling and Monitoring in Public-sector Accounting[J], Journal of Accounting Research 25 [Supplement]:130-158.
[43] FASB,Analysis of issues related to conceptual framework for financial accounting and reporting: Elements of financial statements and their measurement[Z]. 1976.
[44] Fisher L.,Elementary Principles of Economics[M], New York: Macmillan, 1923.
[45] William Easterly, 1999, When is fiscal adjustment an illusion?[J], Economic Policy, CEPR, CES, MSH, 14(28):55-86.
[46] Funnell, W. and Cooper, K., 1998, Public Sector Accounting and Accountability in Australia[M], Sydney :UNSW Press.
[47] GASB Concepts Statement No. 1, Objectives of Financial Reporting[S], May 1987.
[48] Geist B., State Audit -Developments in Public Accountability[M], New York:Holmes & Meier Publisher,Inc. 1981.23.
[49] George Jones, Resource Accounting And Budgeting: Another False Trail? [A]IFAC (PSC), Occasional Paper 3: Perspectives on Accrual Accounting, 1996.33-37.
[50] George Kopits, Transparency In Government Operations[R], a paper prepared for the Conference on Transparency and Development in Latin America and the Caribbean, 2000(5),available in IMF network.
[51] Godfrey, A.D./Devlin, P.J./Merrouche, C. 1996, Governmental Accounting in Kenya, Tanzania, and Uganda[A], in: Chan, J.L. et al. (eds.), Research in Governmental and Nonprofit Accounting[C], Greenwich, CT: JAI Press. Vol.9:193-208.
[52] Groom, E., 1990, the Curran Report and the Role of the State[J], Australian Journal of Public Administration, 49(2): 144-154.
[53] Guthrie James, 1998, Application of Accrual Accounting in The Australian Public Sector-Rhetoric or reality? [J] Financial Accounting & management, 14(1): 1-19.
[54] Hana Polackova, Hafez, Ghanem and Roumeen, Islam. 1999 , Fiscal Adjustment and Contingent Liabilities : Case Studies of the Czech Republic and Macedonia[A]. Working Paper. No. 2177. World Bank,
[55] Hana Polackova Brixi., Contingent Government Liabilities: A Hidden Risk for Fiscal Stability[R].The World Bank working paper, NO. 1989, 1998.
[56] Hepworth Noel, 2003, Preconditions for Successful Implementation of Accrual Accounting in Central Government, Public Money&Management, (1).
[57] Herman Robert D. and Renz David O, Thesis On Nonprofit Organization Effectiveness[R]. http://www.jhu.edu/～istr/conferences/geneva/confpapers/bob.herman.&.david.renz.html [58] Hines, R., 1988, Financial Accounting: In Communicating Reality We Construct Reality[J], Accounting Organizations and Society, 13(5):251-61.
[59] HM Treasury, 2004, Long-Term Public Finance Report: An Analysis of Fiscal Sustainability(R), December. (www.hm-treasury.gov.uk).
[60] Ingram, R. W., 1983, The Importance of State Accounting Practices for Credit Decisions[J], Journal of Accounting and Public Policy 2 [Spring] :5-19.
[61] Ingram, R.W., 1984, Economic Incentives and the Choice of State Government Accounting Practice[J], Journal of Accounting Research: 26-134.
[62] International Public Sector Accounting Standards Board. International Public Sector Accounting StandardNo.24, Presentation of Budget Information in Financial Statements[S].
[63] Jaruga, A./Nowak, W.A.(1996), Toward a General Model of Public Sector Accounting Innovations, in: Chan, J.L. et al. (eds.), Research in Governmental and Nonprofit Accounting, Vol. 9, pp. 21-31, Greenwich, CT: JAI Press
[64] Jesse Hughes, Research Report on Budget Reporting[R], 2004.
[65] Kopits, George and Jon Craig. Transparency in Government Operations[A], International Monetary Fund Occasional Paper 158, Washington D.C., January 1998
[66] Kotlikoff, Laurence J., Generational Accounting[M], New York:The Free Press, 1993.
[67] Kull, D., Productivity Measurement and Studies[A], In J. Rabin and T. Lynch (eds.), Handbook on Public Budgeting and Financial Management[C]. New York: Marcel Dekker, 1983.
[68] Kull, D., 1978, Productivity Programs in the Federal Government[M], Public Administration Review, 38 (1): 5.
[69] Lambert, 1979, Report of Royal Commission on Financial Accountability and Management (Canada) [R], Government Printer, Ottowa.
[70] Langenderfer Harold Q., 1973, A Conceptual Framework for Financial Accounting[J], The Journal of Accountancy, 136 July:50.
[71] Likierman, A. ,2000, Changes to Managerial Decision - Taking in U.K. Central Government[J], Management Accounting Research, 11(2): 253-261
[72] Luder, K.G. 1992. A contingency model of governmental accounting innovations in the political administrative environment[A]. In Research in Governmental and Nonprofit Accounting[C], Vol. 7: 99-127. Greenwich, CT: JAI Press.
[73] Luder, K.G., 1994, The 'contingency model' reconsidered: Experiences form Italy, Japan and Spain[A]. In Perspectives on Performance Measurement and Public Sector Accounting[C], eds. E. Buschor and K. Schedler, Berne: Haupt. 1-15.
[74] Luder, K.G., 2002, Research in Comparative Governmental Accounting Over The Last Decade:Achievements and Problems[A], Montesinos, V. and Vela, J.M. (eds) Innovations in Governmental Accounting[C], Kluwer.1-21.
[75] Matheson Alex, 2002, Better Public Sector Governance: The Rationale For Budgeting and Accounting Reform in Western Nation[J], OECD, Models of Public Budgeting and Accounting Reform, OECD Journal on Budgeting Volume 2/Supplement 1:37.
[76] Mathiasen David G, the New Public Management and Its Critics[J], International Public Management Journal. Elsevier Science Inc. 1999 (1)
[77] McGregor Warren., 1999, Pivotal role of accounting concepts in the development of public sector accounting standards[J], Australian Accounting Review, March.
[78] Meyer, M.W., & Gupta, V., The Performance Paradox[A]. In B.W. Staw & L.L. Cummings (Eds.), Research in organizational behavior[C], 1994. 309-369.
[79] Michael Chatfield, A History of Accounting Thought[M], New York:Robert E. Krieger Publishing Company, 1977.
[80] Montesinos Vicente & Bargues Jose M. Vela., Bases Of Accounting And Reporting Foci In Spanish Governmental Accounting[C], IFAC (PSC), Occasional Paper 3: Perspectives on Accrual Accounting, 1996.17-24.
[81] Mosher, F., Democracy and the Public Service[M], New York: Oxford University Press, 1968.
[82] National Audit Office,2003, Managing resources to deliver better public services, December.
[83] NCGA, Concepts Statement No. 1, Objectives of Accounting and Financial Reporting for Governmental Units[S], 1982.para 9.
[84] Nicholls, D., 1991, Managing State Finance - The New South Wales Experience[J], NSW Treasury, Sydney.
[85] Niskanen, William A. A reflection on bureaucracy and representative government [ A ]. Blais, Andre &Stephane Dion(Eds.). The budget-maximizing bureaucrat: Appraisals and evidence [C]. Pittsburgh: University of Pittsburgh Press, 1991.22.
[86] Niskanen, William, Reagonomics[M]. Oxford University Press, 1988.
[87] Greene Jack P. edits, Encyclopedia of American Political History[M], Studies of the principal movements and ideas .I. Charles Scribner's Sons, 1984.
[88] Grossman, G. and Hart, O..1986, The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration[J], Journal of Political Economy, 94:691-719.
[89] Glassco, 1962, Report of Royal Commission on Government Organizations (Canada)[R], 5 Volumes, Government Printer, Ottowa.
[90] Gyamfi, Peter. Infrastructure Maintenance in LAC: The Costs of Neglect and Options for Improvement. Volume 4: The Road Sector, World Bank Latin America and The Caribbean Technical Department Regional Studies Program[R], Report No. 17, June 1992
[91] OECD, 2002, Models of Public Budgeting and Accounting Reform[J], OECD Journal on Budgeting Volume 2/Supplement 1:187-223.
[92] Ostrander, Susan, and Paul Schervish, Giving and Getting: Philanthropy as Social Relations[A], In Critical Issues in American Philanthropy: Strengthening Theory and Practice[C], edited by Jon Van Til and Associates. San Francisco: Jossey-Bass. 1990 .
[93] Ott, Attiat F. and Jang H. Yoo, The Measurement of Government Saving[A], in George M. Von Furstenburg, ed., The Government and Capital Formation[C], Ballinger Publishing Company, Cambridge MA, 1980.
[94] Pallot, J., 1997, Infrastructure Accounting for Local Authorities: Technical Management and Political Context[J], Financial Accountability and Management, 13(3).
[95] Pallot, J. 2001, A Decade in Review: New Zealand's Experience With Resource Accounting and Budgeting[J], Financial Accountability & Management, 17( 4):383-400.
[96] Pieter.Bottelier, Implications of WTO Membership for China's State-Owned Banks and the Management of Public Finances: Issues and Strategies[A], Working Paper, 2001 [97] OECD/SIGMA, 2001, Managing Public Expenditure - a reference book for transition countries[C], Edited by Richard Allen and Daniel Tommasi OECD/SIGMA.
[98] Ranson, S. and Stewart, J., Management for the Public Domain[M], Macmillan, Basingstoke, 1994.
[99] Tyrone M. Carlin,2005, Debating The Impact of Accrual Accounting and Reporting In the Public Sector [J],Financial Accountability & Management, 21(3):309-336.
[100] Report of President's Committee on Administrative Management[R], 1937.3.
[101] Roubini, N. and J. Sachs, 1989, Government spending and budget deficits in the industrial countries[J], Economic Policy 8: 99-132.
[102] Samuelson, Paul A., 1954, The Pure Theory of Public Expenditure[J], Review of Economics and Statistics, 36(November), P387-398.
[103] Samuelson P. A. andNordhaus W. D., Economics[M], 13th Edition, McGraw-Hill Book Company, 1989.770.
[104] Mancur-Olson, the Logic of Collective Action [M], Cambridge: Harvard University Press, 1965.
[105] Simon,Herbet A.Administrative Behavior:A Study of Decision-Making Process in Administrative Organization [M], 2nd ed. New York:Free Press, 1957.
[106] Schofield.Norman, Anarchy, Altruism and Cooperation[J], Social Choice and Welfare, 1985(2).
[107] Andrew Schotter, The Economic Theory of Social Institutions[M]. Cambridge : Cambridge University Press, 1981.
[108] Standard & Poor's , Global Financial System Stress, 09-Qct.-2001,
[109] Stewart Johns and Nina Puglisi, 1997,The Relevance of AAS 29 to the Australian Public Sector: A Cause for Doubt?[J], Abacus, 33(1).
[110] Stiglitz, J., Economics of the Public Sector[M], 2nd edition, Norton. 1988.
[111] Stokey, Edith, and Richard Zeckhauser, A Primer for Policy Analysis[M], New York: W. W. Norton. 1978.
[112] Blais, Andre and Dion, Stephane. Eds., The Budget—maximizing Bureaucrat: Appraisals and evidence[M]. Pittsburgh: University of Pittsburgh Press, 1991.
[113] Weber, M. The Thory of Social and Economic Organization[M], New York: Free Press, 1947.
[114] William Easterly, 1999, When is fiscal adjustment an illusion?[J], Economic Policy, CEPR, CES.MSH, 14(28):55-86.
[115] William J. Vatter Source, 1979, State of the Art------Non-Business Accounting[J], The Accounting Review, 54( 3):574-584.
[116] Wilson, James Q. Bureaucracy [M]. New York: Basic Book, 1989.181.
[117] WorldBank, Governance and Development Washington[R], D-C.:WorldBank, 1992, P.3.
[118] World Bank, The Old-Age Crisis[R], Policy Research Report, Oxford University Press. 1994.128.
[119] Zimmerman, J.L., 1977, The Municipal Accounting Maze: An Analysis of Political Incentives[J], Journal of Accounting Research 15[Supplement]:107-144.
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |