政府会计英文文献综述

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1、AStudyonGovernmentAccountingConceptualFrameworkAbstract:Keywords:1.IntroductionGovernmentAccountingreferstothespecificfieldofaccountingappliedinthepublicsectororgovernment.Ithasarousedworldwideattentionwiththesponsoringanddevelopmentofthemovementofnewpublicadministrationrequiri

2、nggovernmenttotakeresponsibilityforitsfinanceperformanceasatrusteeandreformongovernmentaccounting.Chinesegovernmentisreformingongovernmentaccounting;however,anintegratedsystemhasnotbeenconstructed.Thegapbetweentheinternalandexternalgovernmentaccountingstandardscausedobstructsin

3、internationalcommunicationandcooperation.Someresearchershavestudiedoninternationalconvergenceofgovernmentaccountingstandards;fewresearchershaveexploredgovernmentaccountingconceptualframeworkthatshouldbefoundedfirstlytoguideandevaluatetheaccountingstandards.[1]FederalAccountingS

4、tandardsAdvisoryBoard,2010.StatementofFinancialAccountingConceptsNo.8[S].http://www.fasab.gov/concepts.html.ThisstudywasintendedtostudytheconceptualframeworkofgovernmentaccountinginChinafrom:a.theobjectiveofgovernmentaccounting;b.thequalitativepropertiesofgovernmentaccountingin

5、formation;c.therecognitionandcalculationoftheelementsofgovernmentaccounting.2.LiteratureReviewThischapterwillhavealiteraturereviewfromthefollowingfouraspects:governmentaccountingobjectives,publicaccountability,thefinancialaccountingconceptualframeworkandtheconceptualframeworkof

6、governmentaccounting.2.1.GovernmentaccountingobjectivesTheNo.1conceptualframeworkissuedbyNCGAin1982pointedoutthattheoverallobjectivesofgovernmentaccountingaretoprovidefinancialinformationforeconomic,political,andsocialdecision,foraccountabilityandforfinancialmanagement,providin

7、gthebasisofevaluatingmanagementandorganizationperformance.Ontheotherhand,scholarshavedonesomework.LiqiChenandJianfaLi(2003)believedthatthegovernmentaccountinghadthreelevelsofobjectives.Itsbasicobjectiveistocheckandguardagainstfraudandcorruptiontoprotectthesafetyofthepublicfinan

8、ces.Theintermediategoalistopromotesoundfinancialmanage