5A Godfrey,P Devlin,C Merrouche.Govemmental Accounting in Kenya, Tanzania, and Uganda[M]//James L Chan (eds). Research in Governmental and Nonprofit Accounting, Vol 9,Emerald Group Publishing Limited,1996:193-208.
6V Montesinos,J m Vela. Governmental Accounting in Spain: Evolution and Reforms[M]//James L Chan (eds). Governmental and Nonprofit Accounting, Vol 9,Emerald Group Publishing Limited,1996:219-238.
4Chart, James L. Government Accounting Seminar Beijing: Tsinghua Uiuversity, 2001.
5Pallot, J. Infrastructure Accounting for Local Authorities: Technical Management and Political Context [J]. Financial Accountability and Management, 1997, Vol. 13, No. 3 (August).
6Vela, JM. and I. Fuertes. Local Government Accounting in Europe: A Comparative Approach [M]. In E. Caperchioni and R. Mussari (eds) 2OOO.
9J. D. Stewart. The role of information ih pulic accountability, in Tony Hopwood and Cyril R. Tompking ed. Accounting issues of public sector[M]. oxford, Britain: philip Allan, 1984.
10Government Accounting Standards Board. Codification of Government Accounting and Financial Reporting Standards as of 1997 . Norwalk,Coim: Governmental Accounting Standards Board , 1997.
