关键词: 公共危机,政府会计,“事项法”会计

Abstract: The occurrence of public crisis would trigger the explosion of resource scarcity within the limited space and time, which can result in chaos of public order and malfunction of market mechanism. When the crisis becomes serious, the government may dominate the public crisis management, so as to perform its public accountability in the special situation. As one of the important means of relieving government’s public accountability, governmental accounting should reflect and supervise the resource flow in the handling of public crisis. The application of the traditional accounting of value approach may be faced with some difficulties under the crisis conditions, which can be solved by introducing the event accounting for partial improvement. According to the features of public crisis, governmental accounting should pay attention to the changing features of the accounting objects, establish the integration pattern of accounting information based on events, trace and reflect the resource flow process under the crisis, coordinate the methods of handling government financial reports, and comprehensively apply all kinds of techniques to improve the decision quality of government under crisis.

Key words: public crisis; governmental accounting; event accounting