政府预算与政府会计研究述评——中美文献比较

A Literature Review about Government Budget and Government Accounting:A Comparative Study of Literatures in China and US

受新公共管理运动和政府再造运动的影响,美国预算管理和政府会计领域发生了诸多深刻变革,研究者也对这些变革的根源和后果展开了深入研究。与美国相比,我国政府会计和预算管理领域的改革起步较晚,但近年来国内会计学界在这一领域也形成了诸多研究成果。本文对中美会计学者近10年来对政府会计、政府预算与绩效管理的研究进行了比较和分析,有助于更加清晰地判断该领域的未来研究方向和关键性问题。

Affected by new public administration and government re -creation since 1970s, the government accounting and budget has been the site of a far - reaching transformation in US. Accounting scholars have studied the causes and consequences of the reforms. Compared with US, the reformation of government accounting and budget started later. But it has become the focus of Chinese accounting scholars＇ attention. Researchers should compare the studies of government accounting, government budget and government performance evaluation between china and US, which will be helpful for judging the future research directions.