The Study On The Establishment Of The National Accounting System

With the development of the reform of public financial system and market economy, the accounting system developed under the planned economy can not meet the requirements of the reform of the economic system and governmental administrative system, thus requiring the establishment of the governmental accounting system. However, this is not an easy work and need to carry out studies on the related theories according to specific situations of our country. This paper is composed of six parts.The preface introduced the background and progress in this area, and concluded that this research is necessary in terms of theoretical and practical meanings. The author thinks that this research will improve the accounting theories and fill the gap in the studies on the governmental accounting system. Therefore, this research will provide guidance for the establishment of effective governmental accounting system.The second part illustrated theoretical bases of the governmental accounting system, the role of the governmental accounting system in the accounting system the whole society. This part also discussed the implication of the non-profit organizations` accounting system and enterprise's accounting system to the establishment of the governmental accounting system. The third part analyzed the current status of Chinese governmental accounting system and proposed problems urgently needed to study. The 4th chapter analyzed the factor affecting the establishment of the governmental accounting system. The results showed that the establishment of the governmental accounting system may be affected by the following factors: political system and institution, Chinese market economy system and financial management system, macro-economic development, resource scale under the government control, development of public finance and progress of the reform of the corresponding financial system, the cost to implement these reforms,traditional culture, the culture and rules of the organization of governmental departments.The 6th chapter proposed the basic thoughts and overall principles for the establishment of the governmental accounting system. With the consideration of the overseas experiences and specific situations of our country, the paper points out that the governmental accounting system should be established with Chinese characteristics; and defines the connotation of the Chinese governmental accounting system, that is"two systems, and one institution", specifically it means that based on the governmental accounting standards system and the...