A Study On Our Country's Budget Accounting Reform And The Direction Of Process

Our country's current budget accounting system was formally implemented on January 1, 1998, though compared with original budget accounting system, The new one's accounting calculative system is more systematic, the new one's accounting calculative method is more scientific, the new one's accounting information is more comparable, the new one's content of the financial report is more intact. But with the governmental functions changing, the managing system's reforming of the administration and enterprise, the economical system's reforming and a series of reforms of financial budget's administrant system, The current budget accounting can't satisfy the needs of economy and social development, Show mainly: The current budget accounting system is unreasonable; cash basis has certain limitation; The financial report's information is not intact, and so on.Directing against the questions and deficiencies that exist in our country's current budget accounting system, the author proposed that we should use external experience for reference, define the budget accounting system of our country, should draw close to the governmental accounting system also. On the reforming of the budget accounting calculative basis, through carefully studied the Zelanian and Canadian accrual basis's reforming course and the effects, the author have pointed out the experience of the two countries' reforming that our country can use for reference. In establishing the system of governmental financial report, through analyzing the American governmental financial reporting system, the author got enlightenment. We should set up and perfect our governmental financial report system, make our country's budget accounting reform not only according with the international practice but also having Chinese distinct characteristics.