References
Chinese
- Du, J.-F. (2015). Government balance sheet: basic principles and Chinese application. China Finance Publishing House.
- People’s Republic of China (PRC) Ministry of Finance. (2014). Notice concerning the relevant issues of promoting the application of public-private partnerships (PPP). http://jrs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201409/t20140924_1143760.html
- PRC Ministry of Finance. (2015). Government accounting standards (GAS)—Basic standard. http://www.gov.cn/gongbao/2016–01/18/content_5033892.htm
- PRC Ministry of Finance. (2018a). GAS No. 8—Liabilities. http://kjs.mof.gov.cn/zhengcefabu/201811/t20181115_3069973.htm
- PRC Ministry of Finance. (2018b). GAS No. 9—Financial statement presentation. http://kjs.mof.gov.cn/zhengcefabu/201812/t20181229_3111340.htm
- PRC Ministry of Finance. (2018c). Measures of disclosure of debt information by local governments. http://www.gov.cn/xinwen/2019-01/04/content_5354764.htm
- PRC Ministry of Finance. (2019a). GAS No. 10—Contractual arrangements under PPP. http://kjs.mof.gov.cn/zhengcefabu/201912/t20191223_3448588.htm
- PRC Ministry of Finance. (2019b). Financial indicators in government financial reports. Government financial reporting: a compendium of documentary resources.
- PRC Ministry of Finance. (2020). Method for preparing government finance reports (provisional). http://gks.mof.gov.cn/guizhangzhidu/202001/t20200103_3454467.htm
- PRC Ministry of Finance et al. (2017). Notice concerning further steps to regularize the debt financing behavior of local governments. http://www.gov.cn/xinwen/2017-05/03/content_5190675.htm
- Wang, Y. and Guo, Y.-Q. (2015). Government balance sheet: international standards and practices. China Finance Publishing.
- Wang, Y., Zheng, G.-H and Song G.-L. (2019). Theory and practice of government asset and liability accounting in China. Finance & Trade Economics, (040)001. DOI: 10.3969/j.issn.1002-8102.2019.01.002
- Zhao, J.-Y. (2018). Government accounting. Shanghai University of Finance and Economics Press.
- Zhu, D.-Q. (2015). Budget Law of the People’s Republic of China explained. China Legal Publishing House.
English
- Ahmad, E., & Zhang, X.-R. (2018). Toward monitoring and managing subnational liabilities in China: Lessons from the balance sheet for county K. In E. Ahmad, M. Niu, & K. Xiao (Eds.), Fiscal underpinnings for sustainable development of China: Rebalancing in guangdong (pp. 71–94). Springer. DOI: 10.1007/978-981-10-6286-5_4.
- Bergmann, A. (2009). Public sector financial management. Pearson Education.
- Chan, J. L. (2016). Government accounting with Chinese characteristics and challenges: Usefulness and limitations of international norms. Public Money & Management, 36, 3. doi: 10.1080/09540962.2016.1133975
- Chan, J. L. (2017). How accurate are the national balance sheets for China? World Economics, 18(3), 33–54. https://www.worldeconomics.com/Journal/Papers/How%20Accurate%20Are%20the%20National%20Balance%20Sheets%20for%20China.details?ID=675.
- Chan, J. L., & Xu, Y.-X. (2013). Government financial reporting standards and practices. In R. Allen, R. Hemming, & B. H. Potter (Eds.), International handbook of public financial management (pp. 767–796). Palgrave Macmillan. DOI: 10.1057/9781137315304_36.
- Chan, J. L., & Yang, Q.-S. (2019). New development: China seeks better capital investment and credit assessment. Public Money & Management, 40(1), 81–84. doi: 10.1080/09540962.2019.1651037
- Financial Stability Board and IMF. (2009). The financial crisis and information gap: Report to the G-20 finance minister and central bank governors. IMF and FSB.
- G20. (2017). G20 operational guidelines for sustainable financing. German Ministry of Finance.
- Heiling, J., & Chan, J. L. (2012). From servant to master? On the evolving relationship between accounting and budgeting in the public sector. 2012 Yearbook of the Swiss Society of Administrative Sciences, 23–38. doi: 10.5334/ssas.37
- Heiling, J., Schuhrer, S., & Chan, J. (2013). Toward a grand convergence? international proposals for aligning government budgets, accounts and finance statistics. Public Money & Management, 33(4), 297–302. doi: 10.1080/09540962.2013.799838
- IMF. (2013). Public sector debt statistics: A guide for compilers and users.
- IMF. (2018). Fiscal transparency handbook.
- IMF. (2019). People’s republic of China, article IV consultation, staff report. country report No. 19/266. IMF.
- IMF and World Bank. (2014). Revised guidelines for public debt management.
- International Monetary Fund (IMF). (2001, 2014). Government finance statistics manual.
- International Public Sector Accounting Standards Board. (2011). IPSAS No. 32: Service concession arrangements: Grantor.
- Mead, D. M. (2018). An analyst’s guide to government financial statements (3rd edn). GASB.
- Williams, M. (2013). Debt and cash management. In R. Allen, R. Hemming, & B. Potter (Eds.), The international handbook of public financial management (pp. 661–684). Palgrave Macmillan. DOI: 10.1057/9781137315304_32.
- World Bank Group and IMF. (2018). Strengthening public debt transparency: The role of the IMF and the world bank—G20 note (English). World Bank Group.
![Supercharge Your Next Research Paper: Research and write your next paper with Jenni AI.]({"type":"image" , "src" : "/sda/112446/MPU-L1EB.png"})