许云霄，现为北京大学经济学院副教授。北京大学经济学博士、财政部科学研究所博士后。在美国、日本和韩国做过访问学者。研究方向为预算经济学、政府会计、公共选择理论。在国际、国内期刊上发表论文数十篇，主持国家发展和改革委员会等的多项重大课题。 麻志明，现为北京大学光华管理学院助理教授，其在北京大学得到本科和硕士的经济学位之后，在香港科技大学获得会计博士学位。在Journal of Accounting and Economics、《财政研究》等国内外期刊上发表了多篇论文。
目录
PART ONE： ON THE UNITED STATES OF AMERICA 1 Social Reporting 2 The Budgetary Process of The University of Illinois at Urbana—Champaign， 1972—1973 3 Organizational Consensus Regarding the Relative Importance of Research Output Indicators 4 Decisions and Information Needs of Governmental Accounting Information Users 5 Decisions and Information Needs of Voters， Taxpayers and Service Recipients 6 Decisions and Information Needs of Legislative， Governing and Oversight Bodies 7 Decision and Information Needs of Intergovernmental Grantors 8 Standards and Issues in Governmental Accounting and Financial Reporting 9 Research on Accounting Policy Making with Applications to Government Accounting 10 The Birth of the Governmental Accounting Standards Board： How？ Why？ What Next？ 11 The Role of Information in a Democracy and in Covernment Operations： The Public Choice Methodology 12 The Government Environment： Characteristics and Influences on Accounting and Financial Reporting 13 Accounting and Financial Management Reform in the United States Government： An Application of Professor Luder's Contingency Model 14 The Bases of Accounting for Budgeting and Financial Reporting 15 Major Federal Budget Laws of the United States 16 Reforming American Government Accounting m the 20th Century 17 La reforme de la comptabilite locale aux Etates—Unis： La norme 34 due GASB（ Local Government Accounting Reform in the United States： GASB Standard No.34） 18 The Impact of GASB Statement No.340n Public Budgeting 19 Government Budgeting and Accounting Reform in the United States 20 The Structure of Government Accounting Standards 21 AComparison of Covernment Accounting and Business Accounting 22 Financial Management in Public Sector Organizations 23 Accounting and Institutional Analysis： Rediscovering Herbert A.Simon's Legacy 24 How Much Red Ink？ Comparing the Economic and Accounting Approaches to Measuring Government Deficit and Debt 25 美国联邦预算法律：构造、演变及对中国的启示（American Federal Budget Laws and Their Relevance to China） 26 国家为什么需要预算？——塔夫脱委员会报告百年纪念（ Why Nations Need Fiscal Budgets：Commemorating the Centennial of the Taft Commission Report） ………474 PART TWO： ON CHINA AND INTERNATIONAL COMPARISONS 27 Budget Accounting in China： Continuity and Change 28 Modeling Governmental Accounting Innovations：An Assessment and Future Research Directions 29 ASino—American Comparison of Budgeting and Accounting Coverage 30 Professor Luder's CIGAR Contributions and Critique： Building a Discipline 31 The Effects of Reform on China's Public Budgeting and Accounting System 32 CIGAR Methodological Issues and Strategies 33 Government Accounting： An Assessment of Theory， Purposes and 34 Une r6volution mondiale dans la comptabilite public？ Une analyse des IPSAS et quelques recommendations （ A Global Revolution in Government Accounting？ An Analysis of IPSAS and Recommendations） 35 Government Accounting Standards in China， U.S.and U.K. 36 IPSAS and Government Accounting Reform in Developing Countries 37 Setting Government Accounting Standards：A Comparative Institutional Analysis of China and the United States 38 International Public Sector Accounting Standards： 39 From Servant to Master？ On the Evolving Relationship between Accounting 40 Fiscal Transparency in China：Government Policy and the Role of Social Media 41 Toward a Grand Convergence？——International Proposals for Aligning Government Budgets， Accounts 42 Government Accounting Standards and Policies 43 Government Financial Reporting Standards and Practices 44 Reflections on CIGAR， IPSAS and Government Accounting in China and the U.S. 45 New Development： China Promotes Government Financial Accounting and Management Accounting Appendix： James L.Chan's Publications 后记
