Title: International Comparisons on Government Accounting:Findings and Implications
Abstract:Firstly,we compare the local government accounting systems between the Anglo-Saxon countries and Continental European countries in terms of accounting recognition and measurement,financial reporting,b...Firstly,we compare the local government accounting systems between the Anglo-Saxon countries and Continental European countries in terms of accounting recognition and measurement,financial reporting,budgetary reporting,and etc.,and find that accounting diversity is still a main earmark of public accounting information in the international context.Secondly,we analyze the causes and nature of accounting diversity from aspects of legal system,organization of the public sector,specific objectives of public financial reporting,interest and formation of professionals,and so on.Lastly,based on the status quo of Chinese public management reforms,we provide suggestions on how to establish and perfect accounting system in Chinese public sector.Read More
Publication Year: 2007
Publication Date: 2007-01-01
Language: en
Type: article
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