References
In Chinese
- Li, Y. et al. (2013), China's National Balance Sheet, 2013 (China Social Science Press).
- Lou, J.-W. et al. (Eds), (2002), The Future of Government Budgeting and Accounting (China Finance and Economics Publishing House), p. 25.
- Ma, J. et al. (2012), A Study of China's National Balance Sheet (Social Sciences Academic Press).
- Mencius,Gongsunchouxia (http://chengyu.t086.com/cy25/25744.html).
- MOF (2015), Government Accounting Standards— Basic Standards.
- PRC NAO (2013), Results of Nationwide Audit of Governmental Debt, p. 4.
- Wang, Y.-J. (2004), Research on Issues in Government Budget Accounting (Economic Science Press).
- Xiang, H.-C. (Ed), (1999), Fifty Years of Accounting in the New China (China Finance and Economics Publishing House).
- Zhang, T. (2008), Chinese government accounting: reform progress and a vision for future development. Budget Management and Accounting (January), pp. 13–16.
- Zhang, W. and Q.-M. Li (2009), Introduction to the Operations of Budget Accounting (China Textile Press).
In English
- Chan, J. L. (1998), The bases of accounting for budgeting and financial reporting. In Meyers, R. T. (Ed), Handbook of Government Budgeting (Jossey-Bass), pp. 357–380.
- Chan, J. L. (2015), China promotes government financial accounting and management accounting. Public Money & Management, 35, 6, pp. 541–454. doi: 10.1080/09540962.2015.1083692
- Hepworth, N. (2003), Preconditions for successful implementation of accrual accounting in central government. Public Money & Management, 23, 1, pp. 37–43. doi: 10.1111/1467-9302.00339
- IMF (2001), Government Finance Statistics Manual (GFSM).
- IPSASB (2014), International Public Sector Accounting Standards.
- Xu, Y.-X. and Yang, Q.-S. (2015), China's budget law and local debt. Public Money & Management, 35, 6, pp. 447–450. doi: 10.1080/09540962.2015.1083691