公共危机中政府会计信息基于“事项法”的采集与整合

【作者】 刘福东； 王爱东； 孙金凤；

【机构】 厦门大学会计系； 中国石油大学(华东)会计系；

【摘要】 在公共危机环境下,传统政府会计信息系统很难全面反映政府承担的广泛而复杂的财务受托责任。基于此,本文"事项法"会计的基本思想,应用REA模型分析了公共危机下政府财务受托责任的形成过程,并以四川汶川地震医疗物资保障信息管理为例,探讨了公共危机中政府会计信息的整合与披露问题。更多还原

【Abstract】 Government has public accountability to organize and lead actions responding to public crisis.Based on the particularity of accountability of government actions under public crisis,government accounting should also respond to public crisis.However,the traditional government accounting system based on the value theory exist some limitation in its operational process.It can hardly meet the external demand of public crisis if not for some efficient reforms.From the perspective of event accounting,this paper analyzes the feasibility of government accounting information system response to public crisis,and reflects on relative theoretical and practical problems through a case about medical supplies information system during the Wenchuan earthquake.更多还原