政府财政、会计与管理——陈立齐论文选集（上、下册）

　　《政府财政、会计与管理——陈立齐论文选集（上、下册）》选录了陈立齐教授在1972-2015年发表的45篇文章，这些文章分为两部分：**部分基于美国，内容涵盖GASB的诞生、联邦预算法案、政府环境对会计与财务报告的影响等；第二部分基于中国及国际比较，内容涵盖中美在预算和会计方面的比较、政府会计制度等。近年，随着预算编制体制改革的推进，相关的理论学习和研究愈加重要。陈教授的论文无论在理论还是实践方面，都能给读者带来不同的视角以及更深的理解。 

　　《政府财政、会计与管理——陈立齐论文选集（上、下册）》是陈立齐教授财政和政府会计相关论文的选集，政府会计是一个收集和传达政府财政状况信息的制度，是政府的神经系统。我国从十多年前政府预算体制改革开始，就在酝酿政府会计制度的改革。陈立齐教授是政府会计领域的***权威，这本论文集对相关的理论学习和研究，以及我国政府会计改革的推进，具有重要的参考价值。

　　许云霄，北京大学经济学院财政系副教授，研究领域为预算经济学、公共选择理论、预算编制与政府会计等，主要讲授预算经济学、公共选择理论等课程。

PART ONE: ON THE UNITED STATES OF AMERICA
  1 Social Reporting
  2 The Budgetary Process of The University of Illinois at Urbana-Champaign, 1972–1973
  3 Organizational Consensus Regarding the Relative Importance of Research Output Indicators
  4 Decisions and Information Needs of Governmental Accounting Information Users
  5 Decisions and Information Needs of Voters, Taxpayers and Service Recipients
  6 Decisions and Information Needs of Legislative, Governing and Oversight Bodies
  7 Decision and Information Needs of Intergovernmental Grantors
  8 Standards and Issues in Governmental Accounting and Financial Reporting
  9 Research on Accounting Policy Making with Applications to Government Accounting
  10 The Birth of the Governmental Accounting Standards Board: How? Why? What Next?
  11 The Role of Information in a Democracy and in Government Operations: The Public Choice Methodology
  12 The Government Environment: Characteristics and Influences on Accounting and Financial Reporting
  13 Accounting and Financial Management Reform in the United States Government:
An Application of Professor Ltider’s Contingency Model
  14 The Bases of Accounting for Budgeting and Financial Reporting
  15 Major Federal Budget Laws of the United States
  16 Rearming American Government Accounting in the 20th Century
  17 La r6forme de la comptabilit6 locale aux Etates—Unis：
La norme 34 due GASB(Local Government Accounting Rearm in the United States：GASB Standard No．34)
  18 The Impact of GASB Statement No．34 on Public Budgeting
  19 Government Budgeting and Accounting Reform in the United States
  20 The Structure of Government Accounting Standards
  21 A Comparison of Government Accounting and Business Accounting
  22 Financial Management in Public Sector Organizations
  23 Accounting and Institutional Analysis：Rediscovering Herbert A．Simon’S Legacy
  24 How Much Red Ink?Comparing the Economic and Accounting Approaches to Measuring Government Deficit and Debt
  25 美国联邦预算法律：构造、演变及对中国的启示(American Federal Budget Laws and Their Relevance to China、
  26 国家为什么需要预算?——塔夫脱委员会报告百年纪念(Why Nations Need Fiscal Budgets：
Commemorating the Centennial of the Taft Commission Report
PART TWO：ON CHINA AND INTERNATIONAL COMPARISONS
  27 Budget Accounting in China：Continuity and Change
  28 Modeling Governmental Accounting Innovations：An Assessment and Future Research Directions
  29 A Sino-American Comparison of Budgeting and Accounting Coverage
  30 Professor Ltider’S CIGAR Contributions and Critique：Building a Discipline
  31 The Effects of Reform on China’S Public Budgeting and AccountingSystem
  32 CIGAR Methodological Issues and Strategies
  33 Government Accounting：An Assessment of Theory，Purposes and Standards
  34 Une r6volution mondiale dans la comptabilit6 public?
Une analyse des IPSAS et quelques recommendations (A Global Revolution in Government Accounting?
An Analysis of IPSAS and Recommendations)
  35 Government Accounting Standards in China, U.S. and U.K.
  36 IPSAS and Government Accounting Reform in Developing Countries
  37 Setting Government Accounting Standards: A Comparative Institutional Analysis of China and the United States
  38 International Public Sector Accounting Standards: Conceptual and Institutional Issues
  39 From Servant to Master? On the Evolving Relationship between Accounting and Budgeting in the Public Sector
  40 Fiscal Transparency in China:Government Policy and the Role of Social Media
  41 Toward a Grand Convergence?–International Proposals for Aligning Government Budgets, Accounts and Finance Statistics
  42 Government Accounting Standards and Policies
  43 Government Financial Reporting Standards and Practices
  44 Reflections on CIGAR, IPSAS and Government Accounting in China and the U.S.
  45 New Development: China Promotes Government Financial Accounting and Management Accounting
  Appendix: James L. Chan’s Publications
PART TWO: ON CHINA AND INTERNATIONAL COMPARISONS
  27 Budget Accounting in China: Continuity and Change
  28 Modeling Governmental Accounting Innovations: An Assessment and Future Research Directions
  29 A Sino-American Comparison of Budgeting and Accounting Coverage
  30 Professor Ltider’s CIGAR Contributions and Critique:Building a Discipline
  31 The Effects of Reform on China’s Public Budgeting and Accounting System
  32 CIGAR Methodological Issues and Strategies
  33 Government Accounting: An Assessment of Theory, Purposes and Standards
  34 Une r6volution mondiale dans la comptabilit6 public?
Une analyse des IPSAS et quelques recommendations (A Global Revolution in Government Accounting?
All nalysis of IPSAS and Recommendations)
  35 Government Accounting Standards in China, U.S. and U.K.
  36 IPSAS and Government Accounting Reform in Developing Countries
  37 Setting Government Accounting Standards:A Comparative Institutional Analysis of China and the United States
  38 International Public Sector Accounting Standards:Conceptual and Institutional Issues
  39 From Servant to Master? On the Evolving Relationship between Accounting and Budgeting in the Public Sector
  40 Fiscal Transparency in China:Government Policy and the Role of Social Media
  41 Toward a Grand Convergence?–International Proposals for Aligning Government Budgets, Accounts and Finance Statistics
  42 Government Accounting Standards and Policies
  43 Government Financial Reporting Standards and Practices
  44 Reflections on CIGAR, IPSAS and Government Accounting in China and the U.S.
  45 New Development: China Promotes Government Financial Accounting and Management Accounting
  Appendix: James L. Chan’s Publications
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