| 陈志斌, 吴敏. 2018. 政府会计信息对行政权力运行的影响路径研究. 会计研究 (10): 44−49. |
| 陈志斌. 2003. 公共受托责任: 政治效应、经济效率与有效的政府会计. 会计研究 (6): 36−39. doi: 10.3969/j.issn.1003-2886.2003.06.006 |
| 黄志雄, 袁峰华. 2022. “双轨制”政府会计改革提高了公共部门管理绩效吗? ——基于随机边界模型的经验证据. 会计与经济研究 (5): 19−31. |
| 姜宏青, 宋晓晴. 2017. 双轨制政府会计改革引发政府财务管理理论重构. 中国海洋大学学报（社会科学版） (3): 23−30. |
| 姜宏青, 王翔. 2020. 预算绩效管理与政府成本会计信息体系的融合研究. 会计与经济研究 (3): 36−49. |
| 李海南. 2014. 预算绩效管理是适应我国国情的现实选择. 财政研究 (3): 46−49. |
| 李建发, 包璐璐, 陈文川, 袁璐. 2022. 职工变革认知、内部控制与政府会计准则制度执行效果. 会计研究 (2): 17−31. doi: 10.3969/j.issn.1003-2886.2022.02.002 |
| 李建发, 张国清. 2015. 国家治理情境下政府财务报告制度改革问题研究. 会计研究 (6): 8−17. doi: 10.3969/j.issn.1003-2886.2015.06.002 |
| 刘峰, 李少波. 2000. 会计理论研究对我国会计准则制订的影响. 当代财经 (6): 70−72. |
| 路军伟, 王舒慧, 刘瑶瑶. 2020. 政府会计准则制度执行机制及其有效性研究——对宣传培训和抽查监督的考察. 会计研究 (8): 128−143. doi: 10.3969/j.issn.1003-2886.2020.08.010 |
| 邱颖. 2019. 基层单位政府会计准则制度实施分析报告——基于山东省烟台市的调研. 财务与会计 (20): 43−47. |
| 邵瑞庆, 李颖琦, 叶婷婷. 2018. 政府会计人员能力框架与培养模式及其促进体系研究——基于上海市的问卷调查. 会计与经济研究 (1): 40−50. |
| 唐大鹏, 常语萱. 2018. 政府内部控制、政府财务信息与政府公信力. 财政研究 (1): 112−123. |
| 唐秀丽, 辜应康. 2016. 强颜欢笑还是真情实意: 组织认同、基于组织的自尊对服务人员情绪劳动的影响. 旅游学刊 (1): 68−80. |
| 王德. 2020. 全面实施预算绩效管理 大力推进机关运行成本管理创新. 中国行政管理 (1): 12−17. |
| 温忠麟, 张雷, 侯杰泰, 刘红云. 2004. 中介效应检验程序及其应用. 心理学报 (5): 614−620. |
| 叶邦银, 凌华. 2021. 问责制嵌入行政事业单位内部控制的多维路径研究. 中国行政管理 (7): 64−69. |
| 张军, 刘波, 陈文川, 崔强. 2020. 现代财政制度构建中政府会计功能作用机制研究. 会计研究 (9): 178−192. doi: 10.3969/j.issn.1003-2886.2020.09.013 |
| 张琦. 2011. 政府会计改革影响因素研究述评——基于利益相关者动机与制度因素视角. 中南财经政法大学学报 (6): 86−92. |
| 张琦, 程晓佳. 2012. 政府会计改革环境动因的实证研究——以OECD国家为例. 财政研究 (10): 73−78. |
| 张旭霞, 李慧媛. 2015. 网络舆情视域下政府公信力的重塑与提升. 甘肃行政学院学报 (5): 19−28. |
| 周曙光, 陈志斌. 2017. 实施政府会计准则的预期效应研究. 财政研究 (9): 40−46. |
| Baber, W. R., and A. K. Gore. 2008. Consequences of GAAP disclosure regulation: Evidence from municipal debt issues. Accounting Review 83(3): 565−592. doi: 10.2308/accr.2008.83.3.565 |
| Baber, W. R., A. K. Gore, K. T. Rich, and J. X. Zhang. 2013. Accounting restatements, governance and municipal debt financing. Journal of Accounting and Economics 56(2-3): 212−227. doi: 10.1016/j.jacceco.2013.08.003 |
| Behn, R. 2003. Why measure performance? Different purposes require different measures. Public Administration Review 63(5): 586−606. doi: 10.1111/1540-6210.00322 |
| Bourne, M., M. Kennerley, and M. Franco-Santos. 2005. Managing through measures: A study of impact on performance. Journal of Manufacturing Technology Management 16(4): 373−395. doi: 10.1108/17410380510594480 |
| Boyne, G., and J. Gould-Williams. 2003. Planning and performance in public organizations: An empirical analysis. Public Management Review 5(1): 115−132. doi: 10.1080/146166702200002889 |
| Chan, J. L., X. Zhao, and Q. Zhang. 2021. Accounting for China’s government liabilities: After much progress, great tasks remain. Public Money & Management 41(4): 315−324. |
| Flury, R., and K. Schedler. 2006. Political versus managerial use of cost and performance accounting. Public Money & Management 26: 229−234. |
| Goddard, A. 1997. Organizational culture and budget related behavior: A comparative contingency study of three local government organizations. The International Journal of Accounting 32(1): 79−97. doi: 10.1016/S0020-7063(97)90006-6 |
| Hasibuan, R. P. S., and H. Syahrial. 2019. Analysis of the implementation effects of accrual-based governmental accounting standards on the financial statement qualities. The 2nd International Conference on Politic of Islamic Development. |
| Ho, A. T. 2006. Accounting for the value of performance measurement from the perspective of midwestern mayors. Journal of Public Administration Research & Theory 16(2): 217−237. |
| Ilie, E., and N. M. Miose. 2012. IPSAS and the application of these standards in the Romania. Procedia-Social and Behavioral Sciences 62(1): 35−39. |
| Klimovský, D. 2008. Reform of the public administration system at the local and regional levels in the Slovak Republic. Working Paper. |
| Lampe, H. W., D. Hilgers, and C. Ihl. 2015. Does accrual accounting improve municipalities’ efficiency? Evidence from Germany. Applied Economics 47(40-42): 4349−4363. |
| Laswad, F., and N. B. Redmayne. 2015. IPSAS or IFRS as the framework for public sector financial reporting? New Zealand preparers’ perspectives. Australian Accounting Review 25(2): 175−184. doi: 10.1111/auar.12052 |
| Mael, F., and B. E. Ashforth. 1992. Alumni and their alma mater: A partial test of the reformulated model of organizational identification. Journal of Organizational Behavior 13(2): 103−123. doi: 10.1002/job.4030130202 |
| Miah, N. Z., and L. Mia. 1996. Decentration, accounting controls and performance of government organizations: A New Zealand empirical study. Financial Accountability Management 12(3): 173−190. |
| Moynihan, D. P., and D. P. Hawse. 2012. Responsiveness to reform values: The influence of the environment on performance information use. Public Administration Review 72(1): 95−105. |
| Muraina, S. A., and K. I. Dandago. 2020. Effects of implementation of International Public Sector Accounting Standards on Nigeria’s financial reporting quality. International Journal of Public Sector Management 33(2/3): 323−338. doi: 10.1108/IJPSM-12-2018-0277 |
| Nazier, D. M. 2009. Government HR preparedness towards accountable and transparent state financial management. The Supreme Audit Board of the Republic of Indonesia. |
| Pridgen, A. K., and W. M. Wilder. 2013. Relevance of GASB No. 34 to financial reporting by municipal governments. Accounting Horizons 27(2): 175−204. |
| Seda, S., and J. Christiaens. 2013. Local governmental accounting reform: The case of Turkey. Working Paper. |
| Wallace, W. A. 1981. The association between municipal market measures and selected financial reporting practices. Journal of Accounting Research 19(2): 502−520. doi: 10.2307/2490877 |
| Wescott, S. H. 1984. Accounting numbers and socioeconomic variables as predictors of municipal general obligation bond ratings. Journal of Accounting Research 22(1): 412−423. doi: 10.2307/2490722 |
| Zeff, S. 1978. The rise of Economic Consequences. Journal of Accountancy 146(6): 56−63. |