Technical Improvement of Governmental Accounting in the Context of Public Crisis: Based on Event Accounting Hot
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Uploaded by Fudong Liu
Uploaded date: February 01, 2015
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Publication date
January 15, 2015
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Paper language
Abstract
The occurrence of public crisis would trigger the explosion of resource scarcity within the limited space and time, which can result in chaos of public order and malfunction of market mechanism. When the crisis becomes serious, the government may dominate the public crisis management, so as to perform its public accountability in the special situation. The application of the traditional accounting of value approach may be faced with some difficulties under the crisis conditions. According to the features of public crisis, we set up an analysis framework to clarify the accounting objects, the integration pattern of accounting information based on events. In order to trace the resource flow process and improve the decision quality of government under the crisis, we coordinated the methods of handling government financial reports and other techniques responding to public crisis.
Preferred Citation
LIU Fu-dong , LI Jian-fa. Technical Improvement of Governmental Accounting in the Context of Public Crisis: Based on Event Accounting, Journal of Contemporary Finance & Economics, 2013 ,English Version. pp 136-146
Keywords
public crisis; governmental accounting; event accounting
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Category
Management accounting
Type of Paper
Published paper