Our Government Accounting Reform Research In Lüder Contingency Model Perspective

Currently, accounting reform in our country has achieved the international same, and the influence and its voice is more and more internationally. Budget accounting as an important aspect of the accounting system, has been an adjusted and reformed process. But with the accounting reform, the reform of the budget accounting is relatively static. As our public financial system has been established and management system of the budget has been deepened, it is difficult to adapt to needs of the reform and development of the budget to the current budgeting accounting, government accounting reform is imperative.American accounting scholars think that in the analysis of a national system of accounting "we must consider all the environmental factors". Accounting environments of a historic phase promote and restrict on accounting development of a historic phase. Accounting may reflect accounting environments. Accounting depends on the specific environment and reacts to the environments. Between accounting and environments have indivisible blood relations. This thesis attempts the analysis structural features and obstacles of our government accounting reform. And the thesis states that currently our government accounting reform is feasible. Then it builds up our government reform model and analyses specific policies. And then it proposes the relevant matching facilities of reform. The above analysis study will be able to point out the direction to our government accounting reform in certain, and has important actual significance.The body of the full text is divided into four parts:Liider contingency model theory, government accounting reform environment analysis, building a model and strategy study for government accounting reform and the government accounting reform support measures.The first part introduces the Luder contingency model's background, the basic model, the explain model, and the application and evaluation of the model. The second part concretely analyses our government accounting reform environment in the contingency model perspective, including the motivators, the structure factors and hindering reform process's factors. The third part builds our government accounting reform model in the contingency model perspective and analyses specific policies. The fourth part is the relevant government supporting measures in our government accounting reform, including improving relevant laws and regulations, researching and developing government accounting information technology supporting system, strengthening the state property management and the accounting personnel training and the legalization of construction of government information disclosure.