On The Reform And Development Of The Budget Accounting

Our national budget accounting (BA) is regarded an important tool for budget management, mainly for the allocation and application of budget fund. Since the reform, BA system has been revised many times. The working BA issued in 1998 is improved greatly. However, with the development of the marketing economy, the BA environment has changed: the government turn to adjust the market, and especially the requisition of the governmental information improves rapidly etc. all this results in the following: the unreasonable budget accounting system, the restriction of the basis of the accounting measurement and the incomplete information reporting system. Thus, it is inevitable for the revolution of the BA.The thesis, from the perspective of the harmonization between the BA and the existing financial reform, carries out a theoretical study and a comparison research on the BA reform. The thesis introduces the accountability and public management theory, contrasts the BA reform and the requirements of the existing financial reform, and analyzes the proceeding character of the financial reform and the restriction of the working budget accounting. What's more, this thesis draws lessons from the international conventions and the reform experiences of the OECD, and points out that our BA reform should step towards the governmental and non-profit organization accounting and form a linkage with the international accounting by taking the "stage-by-stage going" way of reform. To be more specific, firstly, considering the newest development of the marketing economy, we should reestablish the BA system of our country; secondly, we should improve and even standardize the current BA by solving the problems according to the need of the economic and financial reforms; Lastly, based on the economic development and the further development of the financial management, we should create the conditions to enhance the change of the BA and governmental and non-profit organization accounting in order to set up the governmental and non-profit organization accounting suitable to the Chinese marketing economy management and to international conventions.The research on the BA reform not only contributes to deepen the fiscal system reform, but also has great significance to the further development of our government.