作者：LIU Fu-dong LI Jian-fapubliccrisisgovernmentalaccountingevent
摘要：The occurrence of public crisis would trigger the explosion of resource scarcity within limited space and time,which can result in chaos of public order and market failure.When crisis becomes serious,the government may dominate public crisis management,so as to perform its public accountability in the special situation.As one of the important means of relieving the government’s public accountability,governmental accounting should reflect and supervise the resource flow in the handling of public crisis.The application of traditional accounting of value approach may be faced with some difficulties under the crisis conditions,which can be solved by introducing the event accounting for partial improvement.According to the features of public crisis,governmental accounting should pay attention to changing features of the accounting objects,establish the integration pattern of accounting information based on events,trace and reflect the resource flow process under crisis,coordinatethe methods of handling government financial reports,and comprehensively apply all kinds of techniques to improve decision quality of government under crisis.
注：因版权方要求，不能公开全文，如需全文，请咨询杂志社
