Additional presentation topics: International Comparison of bud get classification(GFS Classification) and Chinese government accounting subjects International comparison of the design about the governmental accounting subjects chart and its impact on the analysis of government management International comparisons of government consolidated financial reporting elements and statements International comparison of the design of government accounting standards system Theoretical study of government accounting reform The impact of accrual-based selection on government governance The role of performance bud geting and government accounting reform in financial restraints Accrual-based government consolidated financial reporting and debt size constraint Construction and application of analytical indicators system for accounting and financial reporting of governments around the world (F) Online sources The website of netork classroom and other websites related to the course are available for students, with auxiliary teaching material. The instructor who has set up the network classroom in the virtual campus, the modern technology education center or in the department's web site should make the resources open to the students as more as possible. The teaching syllabus, course notes and assignment requirements of this course can be obtained from the E-learning platform of university http://elearning.fudan.edu.cn/portal/site/68749cd9-7ee4-4eab-bclf-9d698a414ee6 (G)a brief introduction of the instructors(200-300 words) Sun Lin, associate professor and master tutor. Deputy head of Department of Public Economy Fudan University, secretary general of Public Economic Research Center of Fudan University. Excellent scholar plan"scholar(2015). PhD of Kiev university postdoctoral fellow of School of Management Fudan University Professional Affiliations: First Advisory Expert of the Accounting Standards boa of the Ministry of Finance, Member of the Government and Nonprofit Organization Accounting Committee of Chinese Accounting Society, Councilor of China Cost Research Association, Deputy Director of Economic Research Council of Shanghai Committee of China national democratic association Researcher of center for russian and central Asian Stud ies and Center for European Stud ies of Fudan University, Shanghai Municipal Financial Special Fund Assessment Expert Research interests: Mainly engaged in the research of Government Economics Transition Economics, Human Capital Theory, Enterprise Finance, etcAdditional presentation topics: International Comparison of budget classification (GFS Classification) and Chinese government accounting subjects International comparison of the design about the governmental accounting subjects chart and its impact on the analysis of government management International comparisons of government consolidated financial reporting elements and statements International comparison of the design of government accounting standards system Theoretical study of government accounting reform The impact of accrual-based selection on government governance The role of performance budgeting and government accounting reform in financial restraints Accrual-based government consolidated financial reporting and debt size constraints Construction and application of analytical indicators system for accounting and financial reporting of governments around the world (F) Online sources (The website of network classroom and other websites related to the course are available for students, with auxiliary teaching material. The instructor who has set up the network classroom in the virtual campus, the modern technology education center or in the department's website should make the resources open to the students as more as possible.) The teaching syllabus, course notes and assignment requirements of this course can be obtained from the E-learning platform of university: http://elearning.fudan.edu.cn/portal/site/68749cd9-7ee4-4eab-bc1f-9d698a414ee6 (G) A brief introduction of the instructors (200-300 words): Sun Lin, associate professor and master tutor. Deputy head of Department of Public Economy Fudan University, secretary general of Public Economic Research Center of Fudan University. “Excellent scholar plan” scholar (2015). PhD of Kiev university, postdoctoral fellow of School of Management Fudan University. Professional Affiliations: First Advisory Expert of the Accounting Standards Board of the Ministry of Finance , Member of the Government and Nonprofit Organization Accounting Committee of Chinese Accounting Society, Councilor of China Cost Research Association, Deputy Director of Economic Research Council of Shanghai Committee of China National Democratic Association, Researcher of Center for Russian and Central Asian Studies and Center for European Studies of Fudan University, Shanghai Municipal Financial Special Fund Assessment Expert. Research interests: Mainly engaged in the research of Government Economics, Transition Economics, Human Capital Theory, Enterprise Finance, etc