7GASB. Concept Statement No. 1 Objectives of Financial Reporting[S]. 1987:56.
8Stewart J. The role of information in public accountability [ M ]// Hopwood A, Tomkins C eds. Oxford: Phillip Alan. Issues in Public Sector Accounting, 1984:17 -18.
9Hughes O E. Public management and administration: an introduction [ M]. 3rd . Palgrave Macmillan. 中国人民大学出版社影印.2003:240.
10Simey M. Democracy rediscovered [ M ]. London: Pluto Press. A Study in Police Accountability,1984.