北京工商大学学报
(
社会科学版
)摇 摇 摇 摇 2014
年
摇
第
5
期
[
7
]
Chan J L. Government Accounting
:
An assessment
of theory
,
purposes and standards
[
J
]
. Public Money & Man鄄
agement
,
2003
(
1
):
13 - 19.
[
8
]
Likierman A
,
Creasy P. Objectives and entitlement
to rights in government financial information
[
J
]
. Financial
Accountability &Management
,
1985
(
2
):
33 - 50.
[
9
]
Zimmerman J. The municipal accounting maze
:
an
analysis of political incentives
[
J
]
. Journal of Accounting Re鄄
search
,
Supplement
,
1977
,
15
(
1
):
107 - 144.
Institutional Environment
,
Information Demands and
Governmental Financial Report
LU Junwei
(
School of Management
,
Shandong University
,
Jinan
,
Shandong 250100
,
China
)
Abstract
: This decision of building comprehensive government financial report on accrual basis has been made by the high鄄
est decision鄄making layer in China, which reflects the importance and usefulness of CGFR for China蒺s politics and economy.
However, according to the experience of foreign CGFR reform, several specific problems related with CGFR should be solved. It
is impossible to directly borrow foreign practice because of the differences in politics and economies. The construction of govern鄄
ment financial report in China should meet with the institutional environment,be orientated by the users and their information de鄄
mands,and set up, step by step, China蒺s CGFR system with Chinese characteristics.
Key Words
: institutional environment; information demand; governmental financial report
(
本文责编
摇
王沈南
)
(
上接第
14
页
)
A Study of Government Accounting Information Disclosure
:
Foreign Literature Review and Enlightenment
WANG Fang & ZHANG Qi
(
Government Accounting Research Center
,
Zhongnan University of Economics and Law
,
Wuhan
,
Hubei 430073
,
China
)
Abstract
: Information disclosure is the key element of government accounting. Abundant research accomplishments are very
important to the theory and practice of China蒺s government accounting information disclosure. This paper reviews foreign literature
of government accounting information disclosure from two dimensions: political market and capital market, influencing factors and
economic consequences, which can help enrich the studies for China蒺s government accounting information disclosure.
Key Words
: government accounting; information disclosure; political market; municipal bond market
(
本文责编
摇
王沈南
)
·22·
