Chinese Government Accounting and Budgeting

1. “The Evolution of Governmental Accounting in China,” in International Research in Public Sector Accounting, Reporting and Auditing, ed. by V. Montesinos and J.M.Vela (Spain, Valencia: Institut Valencia D’Investigacions Economiques, 1994), pp. 117-128. [Chan1994ChinaGAEvolution.pdf]

2. “Budget Accounting in China: Continuity and Change,” Research in Governmental and Nonprofit Accounting, Vol. 9 (1996), pp. 1-19. [Chan1996ChinaBudgetAcctg.pdf]

3. “Two Paradigms for Managing China,” Advances in Comparative International Management, Supplement 3 (1997), pp. 203-217. [Chan1997ManagingChina.pdf]

4. “The Effects of Reform on China’s Public Budgeting and Accounting System,” in Comparative International Government Accounting Research, ed. by A.D. Bac, with Cong Shuhai and Zhao Jianyong (Kluwer, 2001), pp. 297-314. [Chan2001ChinaPBF.pdf]

5. “Conceptual Framework of Government Accounting,” in Government Performance Evaluation and Government Accounting, ed. by the China Accounting Standards Committee of the Ministry of Finance of China (Dalian Publishing House, July 2005), pp. 337-438 – This was the report of a research project commissioned by the CASC for which I served as deputy director, the director was Prof. Chen Xiaoyue of the Beijing National Accounting Institute.

6. “Selected Issues in Budget Law [of the People’s Republic of China],” with T. Prakash and I. Lienert, a technical assistance report for official use only (Washington, D.C.: International Monetary Fund, Fiscal Affairs Department, October 2006), 62 pp.