会议论文摘要：
This article aims to disentangle the highly complex accounting transformation in Chinese public sector during thirty years’ economic reform (1978-2008). As part of the economic reform, Chinese accounting has attracted much attention, which however was mostly paid to the business sector. The history of public sector accounting has been ignored by the academia. Understanding this history is important, since it concerns the reform of public sector, which is and still will be a very large part of Chinese economy. Our aim is to reconstruct such a history, by analyzing the major discontinuities and periodization. We divide the reform process into three sub-periods: roughly 1978-85, 1985-92 and 1993-up to now. The main administrative changes discussed in this article are: general budget regulation, accounting law, financial management rules, budget accounting regulations for units and for government financial departments. This complex process of regulation accompanies the transformation of China from plan to market,
