美国进步时代的政府会计改革  

The Reform of Governmental Accounting and Financial Report in Progressive Era of U.S.

作　　者：张光[1] 

机构地区：[1]南开大学周恩来政府管理学院行政管理系

出　　处：《公共管理研究》2008年第0期44-64,共21页

摘　　要：在进步时代前夕即19世纪末的美国,政府会计和财务报告制度极不健全,助长了当时的政治腐败,因此,美国进行了政府会计改革,这对当前中国政府会计和财务报告制度的建设极具参考意义。本文对美国进步时代的政府会计改革的历史背景、发展和主要内容,其对当代美国地方政府会计和财务报告制度的影响,以及对我国政府会计和财务报告制度建设的启示,做了初步的整理和探讨。Governmental accounting and financial report had remained underdeveloped until the late 19th century in the United States. The lack of a standard and generally accepted governmental accounting system helped create a mess of public finance in which political corruption thrived, and a governmental accounting reform had become a necessity. This paper explores the background and development of government accounting reform during the progressive era, with an eye on the impacts of the reform on today's local governmental accounting in the United States. The paper concludes with a few words about the implications of the American experiences for China's governmental accounting reform.

关 键 词：美国 进步时代 政府会计 财务报告 改革 

分 类 号：F810.6[经济管理—财政学]